An Islamic-Social Model of Accountability in Accounting

Abstract

Subject and purpose of the article: The purpose of this study is to provide a comprehensive model for Accountability in accounting from an Islamic perspective with a focus on Structuration Theory from the field of social theories.Research method: The present study is quantitative in terms of implementation method. In a quantitative way, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of the study includes public sector accountants and auditors and members of the Society of Certified Public Accountants who were selected by available sampling method of 250 people. The research tool is a questionnaire extracted from the research literature.Research findings: Analysis of data in a quantitative part in the form of structural equation model showed that the effects of 6 areas including accountability approach, accountability levels, accountability dimensions, accountability elements, accountability principles, accountability strengthening on accountability of the accounting system were significant.Conclusion, originality and its contribution to the knowledge: Islamic model with focus on agency in the theory of construction and emphasis on moral values in the formation of social systems, the language of accountability in the accounting system evolves and dynamics.

Keywords

• accountability
• accounting
• structuration theory
• islamic approach
• social approach