The Routledge Handbook of Accounting Ethics

10HUMAN ACCOUNTABILITY AND DIVINE GRACE IN THE QUR’AN PERCEIVED THROUGH AN ACCOUNTING PERSPECTIVE

Athar Murtuza, Khalid R. Al-Adeem, and Mary B. Curtis

Introduction

This chapter seeks to elucidate the ethical and regulatory prescriptions that concern commerce and accounting, as well as the pursuit and uses of wealth, in the Qur’an. While that may seem to be a stretch, insomuch as any religion’s teachings relate to this specific business discipline, there are numerous Qur’anic lessons that deal either indirectly or directly with issues very relevant to our profession. We discuss the broad, indirect lessons first and then three specific provisions of the Qur’an.¹

In the section titled “The Basis of Accounting for Salvation in the Qur’an,” the ...