Exploring accountability: memory, object, metaphor and common sense
Purpose This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries. Design/methodology/approach This study is based on a four-year ethnographic work from 2002 to 2006, as acces...
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| Format: | Article |
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Emerald
2023
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| _version_ | 1824452223872008192 |
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| author | Mustafa, Hasri |
| author_facet | Mustafa, Hasri |
| author_sort | Mustafa, Hasri |
| collection | UPM |
| description | Purpose
This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.
Design/methodology/approach
This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973).
Findings
This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers.
Research limitations/implications
The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past.
Practical implications
By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history.
Originality/value
The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense. |
| first_indexed | 2025-02-19T02:47:07Z |
| format | Article |
| id | upm.eprints-107846 |
| institution | Universiti Putra Malaysia |
| last_indexed | 2025-02-19T02:47:07Z |
| publishDate | 2023 |
| publisher | Emerald |
| record_format | dspace |
| spelling | upm.eprints-1078462024-12-17T02:15:23Z http://psasir.upm.edu.my/id/eprint/107846/ Exploring accountability: memory, object, metaphor and common sense Mustafa, Hasri Purpose This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries. Design/methodology/approach This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973). Findings This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers. Research limitations/implications The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past. Practical implications By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history. Originality/value The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense. Emerald 2023-07-12 Article PeerReviewed Mustafa, Hasri (2023) Exploring accountability: memory, object, metaphor and common sense. Journal of Islamic Accounting and Business Research, 15 (8). pp. 1-22. ISSN 1759-0817; eISSN: 1759-0825 https://www.emerald.com/insight/content/doi/10.1108/jiabr-06-2022-0156/full/html 10.1108/jiabr-06-2022-0156 |
| spellingShingle | Mustafa, Hasri Exploring accountability: memory, object, metaphor and common sense |
| title | Exploring accountability: memory, object, metaphor and common sense |
| title_full | Exploring accountability: memory, object, metaphor and common sense |
| title_fullStr | Exploring accountability: memory, object, metaphor and common sense |
| title_full_unstemmed | Exploring accountability: memory, object, metaphor and common sense |
| title_short | Exploring accountability: memory, object, metaphor and common sense |
| title_sort | exploring accountability memory object metaphor and common sense |
| work_keys_str_mv | AT mustafahasri exploringaccountabilitymemoryobjectmetaphorandcommonsense |