Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD)
Purpose – The purpose of this paper is to study the governance structure in the ancient Melaka Kingdom (1401–1511 AD) using historical Hukum Kanun Melaka (the Land Law) and Undang-Undang Laut Melaka (the Maritime Law). The focus is on self-correction, control and accountability that were used to p...
| Main Authors: | , |
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| Format: | Article |
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Emerald
2023
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| _version_ | 1811137882348322816 |
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| author | Mustafa, Hasri Ibrahim, Mohd Ikhwan |
| author_facet | Mustafa, Hasri Ibrahim, Mohd Ikhwan |
| author_sort | Mustafa, Hasri |
| collection | UPM |
| description | Purpose – The purpose of this paper is to study the governance structure in the ancient Melaka Kingdom
(1401–1511 AD) using historical Hukum Kanun Melaka (the Land Law) and Undang-Undang Laut Melaka (the
Maritime Law). The focus is on self-correction, control and accountability that were used to preserve the peace
and well-being of society and the overall harmony of the community during the period.
Design/methodology/approach – The study employs close readings to discover and identify implicit
formal and thematic elements of the texts into a meaningful enactment. The study is based on historical
archival research at the National Archives of Malaysia and at the National Library of Malaysia.
Findings – Though classical, the underlying accounting practices were shown to consummate in an
articulated model of measurement activities based on specific proportion of gold in tahil measurement, used for
slaves, free men and stolen animal and property value. Controls were established through punishment and
penalty. Accountability functioned in different levels and degrees hierarchically and horizontally.
Research limitations/implications – The study excludes the improved sections of the laws that are based
on the Islamic perspective. The discussion is limited to the indigenous adat sections of laws only although the
sections may inseparable with the Hindu/Buddhist tradition.
Originality/value – A study of these classical laws would be a reference for accounting publication in the
Malay world which has been stationed in the gallery for many years, awaiting discovery. |
| first_indexed | 2024-09-25T03:41:21Z |
| format | Article |
| id | upm.eprints-109129 |
| institution | Universiti Putra Malaysia |
| last_indexed | 2024-09-25T03:41:21Z |
| publishDate | 2023 |
| publisher | Emerald |
| record_format | dspace |
| spelling | upm.eprints-1091292024-09-02T06:41:50Z http://psasir.upm.edu.my/id/eprint/109129/ Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD) Mustafa, Hasri Ibrahim, Mohd Ikhwan Purpose – The purpose of this paper is to study the governance structure in the ancient Melaka Kingdom (1401–1511 AD) using historical Hukum Kanun Melaka (the Land Law) and Undang-Undang Laut Melaka (the Maritime Law). The focus is on self-correction, control and accountability that were used to preserve the peace and well-being of society and the overall harmony of the community during the period. Design/methodology/approach – The study employs close readings to discover and identify implicit formal and thematic elements of the texts into a meaningful enactment. The study is based on historical archival research at the National Archives of Malaysia and at the National Library of Malaysia. Findings – Though classical, the underlying accounting practices were shown to consummate in an articulated model of measurement activities based on specific proportion of gold in tahil measurement, used for slaves, free men and stolen animal and property value. Controls were established through punishment and penalty. Accountability functioned in different levels and degrees hierarchically and horizontally. Research limitations/implications – The study excludes the improved sections of the laws that are based on the Islamic perspective. The discussion is limited to the indigenous adat sections of laws only although the sections may inseparable with the Hindu/Buddhist tradition. Originality/value – A study of these classical laws would be a reference for accounting publication in the Malay world which has been stationed in the gallery for many years, awaiting discovery. Emerald 2023-06-19 Article PeerReviewed Mustafa, Hasri and Ibrahim, Mohd Ikhwan (2023) Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD). Accounting, Auditing and Accountability Journal, 36 (5). pp. 1396-1416. ISSN 0951-3574 https://www.emerald.com/insight/content/doi/10.1108/AAAJ-04-2020-4512/full/html 10.1108/aaaj-04-2020-4512 |
| spellingShingle | Mustafa, Hasri Ibrahim, Mohd Ikhwan Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD) |
| title | Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD) |
| title_full | Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD) |
| title_fullStr | Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD) |
| title_full_unstemmed | Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD) |
| title_short | Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD) |
| title_sort | self correction control and accountability in the ancient melaka kingdom 1401 1511 ad |
| work_keys_str_mv | AT mustafahasri selfcorrectioncontrolandaccountabilityintheancientmelakakingdom14011511ad AT ibrahimmohdikhwan selfcorrectioncontrolandaccountabilityintheancientmelakakingdom14011511ad |