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ArtikelAn Islamic Perspective on Corporate Accountability and Morality  
Oleh: Rahman, Abdul Rahim Abdul
Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: International Journal of Business vol. 4 no. 1 (Jan. 2002), page 117-126.
Topik: CORPORATE; corporate accountability; islamic concept of moral; principal agent relationship
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: II51.1
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelThis paper attempts to firstly, review the modern concepts of corporate accoutnability especially within the context of classical economic view. The article will also examine the alternative models of corporate accountability as emerged for the past few years. The second objective of this paper is to give some insights into the present debates on accountability by synthesizing the relevance of islamic concepts of morality in the context of modern corporations. Insights from the islamic values suggest that it is no longer sufficient for accountability to be understood in the context of secular principal - agent and classical economic viewpoints. There are needs of acceptance by individuals and corporations as moral agents, to accept an obligation beyond worldly matters and encompasses the universal rights and goodness. The study of islam provides a different dimension on accountability, whereby the debates on corporate accountability need to start on values, not on standards, and on responsibilities not on rules.
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