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İSLAM, ÇEVRE VE MUHASEBE: İSLAMİ İLKELER VE ÇEVRE MUHASEBESİ KAVRAMI

ISLAM NATURE ACCOUNTING

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Abstract (2. Language): 
Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic principles of relevance and delineate what they suggest for accounting. Our endeavours here are consistent with a concern to contribute to a critical theoretical project seeking to develop a progressive and emancipatory universalism that is respectful of difference, a project with its accounting implications. In concluding, we point, among other things, to the irony wherebyWestern transnational corporations have sought to promote their particular brand of corporate social (and environmental) responsibility accounting in Arab countries, variously influenced by Islam, with little to no mention of a notion of accounting for the environment integral to and deeply rooted in Islam.
Abstract (Original Language): 
İslami prensipler, muhasebe ve hükümetler için bir dizi uygulamaları bünyesinde barındırmaktadır. Bu çalışma ile çevre için muhasebe kavramı ile İslami ilkeleri bir araya getirilmektedir. İslami metinler ve ilgili literatürden alıntılar yapılarak, İslami ilkeler ve muhasebe için önerdikleri tasvir edilmiş ve tartışılmıştır. Buradaki çabalarımız teorik bir proje geliştirme çabasıyla uyumludur ki bu projenin kendine has muhasebe uygulamaları vardır. Son olarak diğer konuların yanında, İslam’a inanan Arap ülkelerinde, batılı çok uluslu şirketlerin çevre konusundaki kurumsal sosyal sorumluluk markasını tutundurma çabalarının ironisine değinilecektir. Üstelik bu çabalarda İslam’da derin bir yeri olan çevre ile bütünleşen muhasebe kavramından hiç söz edilmemektedir.

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