In The Name Of ALLAH The Most Beneficien The Most Merciful
Read : In name of the LORD, who created, Created man from a clot, Read, and they LORD is Most Bountiful,
Who teaches by the pen,
Teaches man that which he knew he knew not”
IN THE NAME OF ALLAH, THE MOST GRACIOUS THE MOST MERCIFUL
WRITING FINANCIAL TRANSACTIONS IN THE HOLY QURAN
(Accounting Thought in Quran)
“O, you who believe, when you deal with each other, in transactions involving future obligation in a fixed period of time, record them to writing. Let a scriber (a book keeper) writes down faithfully as between the parties. The scriber does not refuse to write as god has taught him. So let him write. Let him who incurs the liability dictate. But, let him fear his lord, and not diminish any thing of what he owes. If the party liable is mentally deficient, or weak, or unable to dictate, let his guardian dictate faithfully. And let two witnesses out of your own men, and if there are not two men, then a man and two women such as you choose for witnesses, so that, if one of them errs, the errs, the other can remind her. The witness should not refuse when they are called on. Disdain not to record to writing for a future period whether it be small or big: it is jester in the sight of Allah, more suitable as evidence and more convenient to prevent doubts among yourselves ………………………. So fear Allah, for it is Allah that teaches you, and Allah is well acquainted with all things. (AL-Bakkara – verse No. 282). يَا أَيُّهَا الَّذِينَ آمَنُوا إِذَا تَدَايَنتُم بِدَيْنٍ إِلَى أَجَلٍ مُّسَمًّى فَاكْتُبُوهُ وَلْيَكْتُب بَّيْنَكُمْ كَاتِبٌ بِالْعَدْلِ وَلاَ يَأْبَ كَاتِبٌ أَن يَكْتُبَ كَمَا عَلَّمَهُ اللَّهُ فَلْيَكْتُبْ وَلْيُمْلِلِ الَّذِي عَلَيْهِ الحَقُّ وَلْيَتَّقِ اللَّهَ رَبَّهُ وَلاَ يَبْخَسْ مِنْهُ شَيْئاً فَإِن كَانَ الَّذِي عَلَيْهِ الحَقُّ سَفِيهاً أَوْ ضَعِيفاً أَوْ لاَ يَسْتَطِيعُ أَن يُمِلَّ هُوَ فَلْيُمْلِلْ وَلِيُّهُ بِالْعَدْلِ وَاسْتَشْهِدُوا شَهِيدَيْنِ مِن رِّجَالِكُمْ فَإِن لَّمْ يَكُونَا رَجُلَيْنِ فَرَجُلٌ وَامْرَأَتَانِ مِمَّن تَرْضَوْنَ مِنَ الشُّهَدَاءِ أَن تَضِلَّ إِحْدَاهُمَا فَتُذَكِّرَ إِحْدَاهُمَا الأُخْرَى وَلاَ يَأْبَ الشُّهَدَاءُ إِذَا مَا دُعُوا وَلاَ تَسْأَمُوا أَن تَكْتُبُوهُ صَغِيراً أَوْ كبِيراً إِلَى أَجَلِهِ ذَلِكُمْ أَقْسَطُ عِندَ اللَّهِ وَأَقْوَمُ لِلشَّهَادَةِ وَأَدْنَى أَلاَّ تَرْتَابُوا إِلاَّ أَن تَكُونَ تِجَارَةً حَاضِرَةً تُدِيرُونَهَا بَيْنَكُمْ فَلَيْسَ عَلَيْكُمْ جُنَاحٌ ألاَّ تَكْتُبُوهَا وَأَشْهِدُوا إِذَا تَبَايَعْتُمْ وَلاَ يُضَارَّ كَاتِبٌ وَلاَ شَهِيدٌ وَإِن تَفْعَلُوا فَإِنَّهُ فُسُوقٌ بِكُمْ وَاتَّقُوا اللَّهَ وَيُعَلِّمُكُمُ اللَّهُ وَاللَّهُ بِكُلِّ شَيْءٍ عَلِيمٌ ( البقرة : 282 )
ACCOUNTING IN ISLAMIC METHODOLOGY
- Meaning of Accounting in Islamic Methodology.
- Objectives of Accounting in Islamic Methodology.
- Features of Accounting in Islamic Methodology.
- Features of Accounting in Islamic Methodology.
- Classification of Accounting in Islamic Methodology.
- Principles of Accounting in Islamic Methodology.
- Accounting for Capital in Islamic Methodology.
- Accounting for Profit in Islamic Methodology.
- Accounting for Zakah.
Moslems – certainly believe that, Islam is a way of life, it is a believe, jurisprudence, a state, strength, a sward, etc. It is a whole system. They also believe that Islamic jurisprudence is universal for all mankind, perfect and comprehensive for all things and affairs, permanent for all times and indivisible and inseparable. It should be applied as a whole system. Allah says: “We have neglected nothing in the book” (Al-Anaam- 38) . مَّا فَرَّطْنَا فِي الكِتَابِ مِن شَيْءٍ...
...Sociological perspective is learning how to ‘see’ – seeing the strange in the familiar, identifying, respecting, learning from and questioning both our own and others’ values and belief systems. It deals with the development of people and societies. Sociological views focuses on the examination of how people are influenced by the world around them. Essentially, it seeks to answer the question of why we are the way we are. Sociological perspective is the broadest, most basic aspect of sociology. It’s been called the “heart of sociology”. Sociological perspectives offer a distinctive view of society. These perspectives help us understand human life. They also help us build knowledge and give us insight into social life. Sociological perspectives permit us to look at common subjects in various and unique ways, as if we were looking at them from a different standpoint. The sociological perspective requires a person to detach himself from what he has always known to be correct and theorize a different way of operating and perhaps a more effective way to live. Bernard McGrane suggests “we adopt a ‘beginner’s mind’ and that we should see everything from fresh eyes while making no assumptions about how things are supposed to be” (19).
While using a sociological perspective, many advantages can result. A person sees an occurrence with impartiality in a sociological way. This may...
...INDIVIDUAL ETHICAL PERSPECTIVE
In an attempt to obtain a clearer awareness of my own ethical perspectives, I completed the Ethics Awareness Inventory. This inventory presented me with several questions into what I valued most and least as moral values. In addition, the inventory presented two sample situations involving ethical considerations from a management per-spective in a work environment.
Through taking this inventory, I was able to gain an insight into how my values and perceptions could shape my actions and the impact of those actions in future circum-stances. This insight will allow me the benefit of choosing which ethical perspective best suits the individual situations as they present themselves and provides me with opportuni-ties to ask more key questions to serve the situations in a manner that is more true to my own ethical standards. These new tools will allow me to interact with peers and higher leadership in a more effective manner when it comes to ethical considerations and stands. Even though this survey gave me great insight into my own core beliefs, it also gave me an understanding of how other people may approach circumstances. This will be very beneficial when it comes to influencing any organization or social group's policies so that everyone is served in the best possible way.
This paper will document the results of my participation in the ethical awareness inquiry and clarify which of the four main...
...Perspectives of Diversity Paper
This will be a paper discussing different diversity perspectives. Each perspective
will be an analyzed about diversity. Each perspective will also explain the implications
of the diversity perspective on human behavior in the workplace environment. Two
perspectives that will be addressed will be fundamental diversity and cultural diversity.
Fundamental Diversity is described as being a type of diversity that consists of people
who often have goals about the importance, purpose, and function of work, as well as the
relationship between the individual employee and the greater organization, and
fundamental beliefs that are different. (Heuberger, 2004). Cultural diversity is based upon
the concept that cultural identities should never be ignored nor discarded, though instead
they should be valued and maintained (Heuberger, 2004).
Cultural diversity is based on the idea that cultural identities should not be
discarded or ignored, but rather maintained and valued (American Multicultural
Publications, 2007). The workplace can be considered an environment where several
different backgrounds join together for one common goal. Cultural diversity can consist
of a difference in national origin,...
...Host: Today on the midmorning show we discuss the issue of changing perspectives in today's world. You are listening to Erin Carrot and joining me in the studio is Karen Finch, a youth worker from the Campbletown area, who specialises in adolescent psychology. Welcome to the program Karen.
K.F. Thank you, lovely to be here.
Host Also joining us via the telephone is Mr Graeme Anderson, from the department of immigration, who will be sharing his thoughts on how learning of other's experiences can change an individuals perspective. Welcome to the show Graeme.
G.A. Pleasure. Thank you for having me.
Host Describe to myself and the listeners, if you could, how a person's perspective may be changed through increased maturity. Karen, as this relates primarily to your area of expertise, would you like to start us off?
K.F. Of course. Examples of this are everywhere in society, even if we don't recognise them. A good example can be derived from the novel Looking for Alibrandi by Melina Marchetta. At the beginning of the novel, the main character, Josie Alibrandi, can be seen to be arrogant and self centred, while at the end of the book she is much more mature and aware of others around her. This change comes as the result of different experiences. One of the main events which affects her is the walkathon fiasco. This is a major turning point for Josie as it is when she accepts her responsibilities and...
...Conflicting perspectives – bias and self interest
"More than anything, conflicting perspectives are the result of bias and self-interest"
When it comes to literature, conflicting perspectives are often woven artfully through the fabric of the text. The Shakespearean tragedy ‘Julius Caesar’ and Rob Sitch’s film ‘The Castle’ are two such pieces of literature that examine a range of conflicting perspectives. Humans are innately biased and self-interested, and it is our inability to separate a situation from bias and self-interest that often results in conflicting perspectives. Both composers explore this concept through the use of a variety of poetic, dramatic and cinematic devices.
In the funeral orations in Julius Caesar it is evident that the perspective of Brutus on Caesar and his death are driven by his bias. Brutus’ avid patriotism results in his bias against Caesar, and consequently he puts the good of Rome before his loyalty to Caesar. This bias is represented effectively through the use of antithesis – “Not that I loved Caesar less, but that I loved Rome more”. Brutus believed that Caesar had a fatal flaw that put his beloved country in great jeopardy – ambition. This is represented through “As Caesar loved me, I weep for him…but as he was ambitious, I slew him” (Act3 Sc2). The use of parallelism unfortunately highlights this bias and exposes the flaws in Brutus’ reasoning as...
When determining ones perspective, you must take into account a person’s cultural, social background as well as their personal experiences along with many other factors.
Although these factors are so important, human nature ultimately dictates that bias and self-interest contribute to these perspectives eventuating in conflict with another.
These ideals are represented through the character construction and narrative style displayed in David Gutterson’s “Snow Falling On Cedars” and the filmic version of Harper Lee’s “To Kill a Mockingbird” directed by Robert Mulligan.
A key character in “Snow Falling on Cedars” who represents the ideals of bias and self-interest affecting ones perspective is Etta Heine.
Etta Heine’s character has been constructed to represent the strong social and culturally based upbringing she has experienced. Etta’s role as the wife of a white strawberry farm owner colours and creates bias in perspectives towards the role of Kabuo Miyamoto in the death of her son, Car Heine.
Etta is highlighted as being extremely racist. This is clearly evident by her furious reaction when Carl Heine Snr, Etta’s deceased husband, enters a contract to sell some of their land to Kabuo’s father Zenhichi.
“You’re the man of the house…..go ahead and sell our property to a Jap”.
After the death of Carl Snr, Etta quickly sells all their land, as well as the Miyamoto’s share to local farmer Ole...
The Ethics Awareness Inventory is assessment of a person’s ethical perspective. This report is tool that analyzes the way a person perceives what is right from wrong. The report focuses on a person’s judgment and how he or she makes ethical decisions. This report shows how a person handles conflicts ethically. The report can be used to enhance a person’s outlook and approach on ethical issues. I am in agreement with the report because I make my ethical decisions based upon obligations. The Ethical Awareness Inventory assessment will permit me to enhance my attentiveness towards ethical issues.
According to the Ethics Awareness Inventory I base my ethical perspectives upon obligation what is right. I make my decisions according to what I think is right from wrong. I look for a person’s intent behind his or her actions rather than emphasizing on outcome. “In, other words, to be considered ethical, we must choose how we act and what rules we are willing to follow.” (Ethical Awareness) For example, when I am faced with an ethical dilemma I think about being obligated to do what is right and then I make my final decision.
The ethical perspectives based upon character consist of “what is good to be, rather than what is good to do.” (Ethical Awareness) People who base their ethical perspective upon character consider that ethics should be attained by...
...closer to why certain events occurred and via the analysis of multiple perspectives we may be able to come to conclusions for why specific decisions were made and possibly theorize what the alternate reality may have been. But why is this so important for us? Studying history will hopefully allow us to avoid making mistakes we have made in the past, we often look back at the mistakes we have made and realise the grief it has caused us and it is of human instinct for us to wish to avoid bringing that same grief upon us. Unfortunately the study of history does not present itself with no strings attached, one of the greatest problems we encounter as humans is finding the truth, is trying to differentiate between the truth and the false propaganda put forward by the media which tries to divert us from ever finding the truth. This is why when we study history we must go deeper than the first layer of information, we can’t merely depend on the recounts provided by historians but we must look at the historian themselves. We must study the environment the historian was raised in, the experiences that he/she may have felt and the views and beliefs that they hold dear to them, this is all fundamental in understanding what the actual truth is, history will always be tainted by bias, but this is why we attempt to study the context of the historian, so we are hopefully able to view both history and personal perspectives separately.
If we were to study...