There has been widespread corruption in our society, not as a result of lack of edict but lack of effective enforcement. Accounting is known as an integrity profession, however, the general believe is that without the involvement of accountant(s), or if accountants carry out their duties effectively, there will be no corruption.

Why Accountants?!

Are the Accountants crooks?!

Additionally, it is believed that the contemporary financial disasters began as minor errors judgement and escalated into corruption. As Charles Niemeier, Chief accountant for the SEC’s enforcement division (cited in Diekman 1997), put it: “People who ever intend to do something wrong end up finding themselves in situations where they are almost forced to continue to commit fraud once they have started doing this. Otherwise, it will be revealed that they had used improper accounting in the earlier periods.”

Can we say many Accountants were forced to cheat?!

These are pivot questions that relate to accountability of an Accountant, and can only be answered decorously from religious facet.
Accountability means commitment of an individual or organization to accept responsibility, account for its activities, and to disclose the results in a true and fair manner. Accountability habitually forces an Accountant to be knowledgeable and careful in their professional practices, as even negligence can cause them to be legally responsible.

Accountability in Islam encompasses both the vertical accountability to Allah, and the horizontal accountability to other individuals and the community. According to Sulaiman (2005), both accountabilities are essential to a Muslim’s faith. In Maali et al., 2003; Maali and Napier, 2007, the Islamic view of accountability is based on two main concepts: the concept of Tawhid (oneness of Allah); and, the concept of ownership.

Allah created us to worship, obey and submit to Him exclusively, no one else. In our belief, every human being will account for his actions to Allah, official or personal because Allah is certainly, Ever Careful Account Taker of all things (Q4:86). In Islam, the concept of ownership means Allah is the ultimate owner of everything. Allah says: “All that is in the heavens and on the earth belong to Allah (Subhanahuwata’aala)” Q4:126, 134. “To him belongs whatever is in the heavens and on earth” Q16:52. And other related verses Q67:15, Q43:85, Q5:120 etc. This does not submit that Islam does not recognize private ownership, but any ownership apart from that of Al Maalik (Allah) is not absolute.

Hence, all forms of control by man over man and others are amanaat (trusts) entrusted by Allah. Consequently, man is no more than a trustee accountable before Allah for the way in which he discharges and executes the role rested on him.

The actuality is that regardless of edicts established for guiding personal and business conduct to protect least of ethics or preventions to wrongdoing but many office holders still find way(s) to misuse the trust. Hence, there is a need to nurture a sense of religion moral respect for edicts. Though, every organization is committed to create enabling environment of transparency, accountability and integrity but individually, particularly as an accountant, vertical and horizontal accountability should be remembered. If you are a professional fraudster or materials misstatement expert and you have not been caught by any investigative representative, verily Allah punishes unjust where there is no escape. The Prophet sallallahu ‘alyhiwasalam said: “indeed Allah gives some time to the unjust but when He punishes him there is no escape” (Bukhari and Muslim).

The Prophet sallallahu ‘alyhiwasalamsaid:“The one who is bankrupt among my ummah is the one who will come on the Day of Resurrection with prayer, fasting and zakaah to his credit, but he will come having slandered one person and shed the blood of another and wrongfully consumed the wealth of a third, so (his victims) will be given some of his hasanaat (good deeds), and if his hasanaat run out before the score is settled, some of their sins will be taken and thrown onto him, and he will be thrown into Hell”-Muslim.

Hectic with worldly or fantasy stuff, usurping other people’s wealth wrongfully to forget accountability to Allah is vindictiveness and ruinous. A very important step is seeking for forgiveness and sincerely repents to Allah. If anybody can go wrong, Accountant can go wrong, but the good Accountants are those that whenever they commit sin; they seek forgiveness and sincerely repent. Allah says: “And those who, when they commit an indecency or do injustice to their souls, remember Allah and ask forgiveness for their sins – and who forgives sins but Allah – and (who) do not knowingly persist in what they have done. For such the reward is forgiveness from their Lord, and gardens with rivers flowing underneath – an eternal dwelling. How excellent a recompense for those who work (and strive) (Q3:135-136).

The Prophet sallallahu ‘alyhiwasalam said: “Whoever has wronged his brother with regard to his honour or something, let him ask him for forgiveness before the time when there will be neither dinar nor dirham (money), and if he has any good deeds it will be taken from him in proportion to the wrong he did, and if he does not have any good deeds (hasanaat), some of the other person's evil deeds (sayi’aat) will be taken and given to him to bear”-Bukhari, 2296.

Accounting and other professions are the same in respect to accountability. Wrongfully consuming wealth is unsafe, hence let Quran and Sunnah be your deciding factors in your practices to ensure good quality vertical and horizontal accountability.

References:
* Diekman K.A., Samuels S.M., Ross L., and Bazerman M.H. (1997), Self Interest and Fairness in Problems of Resource Allocation: Allocators versus Recipients, Journal of Personality and Social Psychology

* Maali, Bassam, Casson, Peter and Napier, Cristopher. (2003), “Social Reporting by Islamic Bank”, Discussion Paper in Accounting and Finance, University of Southampton, http://www.management.soton.ac.uk/research/publications/ documents/AF03-13.

* Sahih Bukhari

* Sahih Muslim

* Sulaiman, M. (2005), “Islamic Corporate Reporting, Between the Desirable and the Desired, First edition, Malaysia, International Islamic University Malaysia, Research Centre.

May Allah grant us understanding of His religion

Compiled by Ustadh Ibrahim Albany on FIQH CLASS