Enhancing The Role of A Managerial Accountant Through The Infusion of Islamic Values
Managerial accountant is a vital player in any business organisation, particularly in the manufacturing industry. The know-how on processing costing analyses, budgeting, forecasting, production methods, or business risk management is processed to create value for business sustainability, performance...
| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
UNISSA
2019-12-01
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| Series: | Al-Rāʾiq |
| Online Access: | https://unissa.edu.bn/journal/index.php/ar-raiq/article/view/429 |
| Summary: | Managerial accountant is a vital player in any business organisation, particularly in the manufacturing industry. The know-how on processing costing analyses, budgeting, forecasting, production methods, or business risk management is processed to create value for business sustainability, performance, and organisational stakeholders. The responsibilities of a managerial accountant lie in two factors: firstly, understanding the financial side of the business organisation and secondly, managing nonfinancial measures of business performance. All of these responsibilities must be aligned with the unwavering commitment of ethicality. From an Islamic perspective, the motivation of a managerial accountant should not merely be hinged on self-actualization or materialism, but the vision of Muslim managers in managing cost and profit in any business organisation has to interweave to strive for Falah in Duniya and Akhirah. Hence, the purpose of this paper is to discuss the elements of the management criteria of a managerial accountant from a contemporary point of view and how it is in line with Maqasid Al-Syariah. Based on library research, a few important motivations in line with Maqasid are proposed, such as Tawheed and Falah. Thus, the study helps to enhance the role of managerial accountants from Islamic perspectives. |
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| ISSN: | 2617-8842 2617-8850 |