Ethical and Legal Accountability in Accounting: An Interdisciplinary Analysis from Islamic Jurisprudence, Law, and Social Responsibility Perspectives

Accounting is not merely a technical mechanism for measuring, classifying, and communicating economic transactions; it is also a social institution through which organizations demonstrate responsibility toward owners, creditors, employees, regulators, communities, and other stakeholders. The ethical and legal accountability of accountants therefore extends beyond compliance with formal accounting standards and encompasses questions of truthfulness, fairness, transparency, fiduciary responsibility, professional integrity, and social welfare. This article develops an interdisciplinary conceptual analysis of accounting accountability by integrating three perspectives: Islamic jurisprudence, modern legal theory, and social responsibility. From an Islamic jurisprudential perspective, accountability is connected with concepts such as amanah (trust), adl (justice), sidq (truthfulness), khilafah (stewardship), maslahah (public welfare), and maqasid al-Shariah (the higher objectives of Islamic law). From a legal perspective, accounting accountability is connected with fiduciary duties, disclosure obligations, corporate governance, professional liability, auditing responsibilities, and the protection of investors and other stakeholders. From a social responsibility perspective, accounting is viewed as a mechanism for reducing information asymmetry and supporting organizational legitimacy and social trust. The article argues that these perspectives should not be treated as competing systems. Rather, they can be integrated into a multidimensional accountability framework in which legal compliance constitutes a minimum threshold, professional ethics provide behavioral guidance, Islamic jurisprudence provides a normative and moral foundation, and social responsibility expands accountability toward broader stakeholder interests. The article concludes by proposing an interdisciplinary framework for responsible accounting practice based on transparency, justice, professional competence, institutional oversight, ethical disclosure, and public-interest orientation.

کلیدواژه ها:

Accounting Accountability ، Islamic Jurisprudence ، Professional Ethics ، Social Responsibility