İslam, Çevre ve Muhasebe: İslami İlkeler ve Çevre Muhasebesi Kavramı

Yıl 2012, Cilt: 2 Sayı: 1, 49 - 68, 01.03.2012

Mahmut Yardımcıoğlu

Öz

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

Anahtar Kelimeler

İslam, Çevre, Muhasebe

Kaynakça

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