Qur’anic Foundations for Accounting and Financial Governance: A Conceptual Exploration

Öz

This paper proposes a conceptual exploration of the ethical and scriptural foundations of accounting and financial governance in the Qur’an and examines their relevance for contemporary practices. Drawing on a qualitative and thematic analysis of Qur’anic verses related to justice, contractual writing, accountability, managerial integrity, and fraud prevention, this study identifies a coherent normative architecture structured around ethical principles, scriptural prescriptions, and operational mechanisms. The analysis shows that key notions underpinning modern accounting and governance—such as transparency, traceability, verification, fiduciary responsibility, and sustainability—are deeply embedded in the Qur’anic worldview. By placing these principles in dialogue with contemporary accounting, auditing, and governance frameworks, our paper highlights significant areas of conceptual convergence while avoiding any claim of technical equivalence. The findings suggest that Qur’anic teachings provide a comprehensive ethical foundation capable of informing, enriching, and ethicalizing modern accounting and financial governance. Our study concludes that the Qur’an offers not a technical manual, but a normative and civilizational framework that can contribute meaningfully to current debates on accountability, justice, and sustainable governance, while opening avenues for future empirical and interdisciplinary research.

Anahtar Kelimeler

• Qur’anic ethics
• Islamic accounting
• financial governance
• accountability
• contractual.

Muhasebe ve Finansal Yönetişimin Kur’ânî Temelleri: Kavramsal Bir İnceleme

Öz

Bu makale, muhasebe ve finansal yönetişimin Kur’ân’daki etik ve metinsel temellerini kavramsal bir çerçevede incelemekte ve bu temellerin çağdaş uygulamalar açısından taşıdığı anlamı analiz etmektedir. Çalışma, adalet, sözleşmelerin yazımı, hesap verebilirlik, yönetsel dürüstlük ve hileyi önleme ile ilgili Kur’ân ayetlerinin nitel ve tematik analizine dayanmaktadır. Bulgular, etik ilkeler, metinsel hükümler ve operasyonel mekanizmalardan oluşan tutarlı bir normatif mimarinin varlığını ortaya koymaktadır. Analiz, şeffaflık, izlenebilirlik, doğrulanabilirlik, emanet (fiduciary) sorumluluğu ve sürdürülebilirlik gibi modern muhasebe ve yönetişimin temel kavramlarının Kur’ânî dünya görüşünde derin biçimde yer aldığını göstermektedir. Bu ilkeler çağdaş muhasebe, denetim ve yönetişim çerçeveleriyle karşılaştırıldığında, teknik eşdeğerlik iddiasında bulunulmaksızın önemli kavramsal örtüşmeler tespit edilmektedir. Çalışma, Kur’ân’ın teknik bir el kitabı sunmaktan ziyade, çağdaş muhasebe ve finansal yönetişim uygulamalarını etik açıdan besleyebilecek normatif ve medeniyet temelli bir çerçeve sunduğu sonucuna ulaşmaktadır. Ayrıca çalışma, hesap verebilirlik, adalet ve sürdürülebilir yönetişim alanlarında gelecekte yapılacak ampirik ve disiplinlerarası araştırmalar için yeni açılımlar önermektedir.

Anahtar Kelimeler

• Kur’ânî etik
• İslami muhasebe
• finansal yönetişim
• hesap verebilirlik
• sözleşmelerin yazımı

الأسس القرآنية للمحاسبة والحوكمة المالية: دراسة تصورية

Öz

تقدم هذه الدراسة مقاربة تصورية للأسس الأخلاقية والنصية للمحاسبة والحوكمة المالية في القرآن الكريم، مع تحليل مدى صلتها بالممارسات المعاصرة. وتعتمد الدراسة على تحليل نوعي موضوعاتي للآيات القرآنية المرتبطة بالعدل، وتوثيق العقود، والمساءلة، والنزاهة الإدارية، والوقاية من الغش. وتُبرز النتائج وجود بنية معيارية متكاملة تقوم على مبادئ أخلاقية، وتوجيهات نصية، وآليات تشغيلية. كما تُظهر الدراسة أن مفاهيم محورية في المحاسبة والحوكمة الحديثة، مثل الشفافية، وقابلية التتبع، والتحقق، والمسؤولية الائتمانية، والاستدامة، متجذرة بعمق في الرؤية القرآنية. ومن خلال وضع هذه المبادئ في حوار تحليلي مع الأطر المعاصرة للمحاسبة والتدقيق والحوكمة، تكشف الدراسة عن مجالات مهمة من التقارب المفاهيمي، دون الادعاء بوجود تطابق تقني مباشر. وتخلص الدراسة إلى أن القرآن الكريم لا يقدم دليلاً تقنياً، بل إطاراً معيارياً وحضارياً قادراً على إثراء وإضفاء البعد الأخلاقي على ممارسات المحاسبة والحوكمة المالية المعاصرة، مع فتح آفاق للبحوث المستقبلية ذات الطابع التجريبي والبيني.

Anahtar Kelimeler

• الأخلاق القرآنية
• توثيق العقود
• المساءلة
• الحوكمة المالية
• المحاسبة الإسلامية

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