واقع تطبيق المعايير الأخلاقية المحاسبية في البنوك والشبابيك الإسلامية الجزائرية
Keywords:
بنوك وشبابيك إسلامية, صيرفة إسلامية, معايير أخلاقية محاسبية, ميثاق أخلاقيات المهنة, Islamic banks and windows, Islamic finance, Ethical accounting standards, Code of professional ethicsAbstract
واقع تطبيق المعايير الأخلاقية المحاسبية في البنوك والشبابيك الإسلامية الجزائرية
The Reality of Implementing Accounting Ethics Standards in Algerian Islamic Banks and Windows
This paper attempts to determine the extent to which Islamic banks and windows in Algeria adopt ethical accounting standards. We conducted semi-structured interviews with employees from a sample of Islamic banks and windows. The findings revealed that Islamic banks and windows are aware of accounting ethical standards, as evidenced by the adoption of ethical codes and internal procedure manuals. However, there is no unified ethical charter for the banking sector. The study recommended developing a shared ethical charter for the Algerian banking sector and enhancing collaboration with regulatory bodies to improve regulations governing ethical practices in the banking sector to address challenges and ensure the application of these principles.
مستخلص:
تهدف هذه الدراسة إلى تحديد مدى تبني البنوك والشبابيك الإسلامية في الجزائر للمعايير الأخلاقية المحاسبية. وذلك بإجراء مقابلات شبه منظمة مع موظفي عينة من البنوك والشبابيك الإسلامية. وقد كشفت نتائج هذه الدراسة أنه توجد دراية لدى البنوك والشبابيك الإسلامية بالمعايير الأخلاقية المحاسبية بتبنيها مدونات أخلاقية ودلائل إجراءات داخلية. إلا أنه يلاحظ غياب ميثاق أخلاقي موحد للقطاع المصرفي. أوصت الدراسة بتطوير ميثاق أخلاقي مشترك للقطاع البنكي في الجزائر وتعزيز التعاون مع الجهات التنظيمية لتطوير اللوائح التي تحكم الممارسات الأخلاقية في القطاع المصرفي، وذلك لمواجهة التحديات وضمان تطبيق هذه المبادئ.
Downloads
References
Al-Delawi, A. (2019). Role of ethics in Islamic Thinking in the activation of accounting information quality. Utopía y Praxis Latinoamericana, 24(06), 179-187.
Arifin, M., Riza, A., & Ksrisya, V. (2024). Positive Impact of Audit Quality on Sharia Banks. EKOBIS SYARIAH, 08(01), 27-33. https://doi.org/10.22373/ekobis.v8i1.23490
As Sahara, M., & Setiawan, D. (2022). The effect of ethical values on Islamic banking performance. Corporate and Business Strategy Review, 03(02), 34-42. https://doi.org/10.22495/cbsrv3i2art3
Bank of Algeria. (2024). ANNUAL REPORT 2023 ECONOMIC AND MONETARY DEVELOPMENTS. Algiers: Bank of Algeria. Retrieved 09 07, 2024, from https://www.bank-of-algeria.dz/stoodroa/2024/08/Rapport-annuel-2023-Fr.pdf
Barrainkua, I., & Espinosa-Pike, M. (2015). Cultural and Socio-Economic Restrictions for the Adoption of the IESBA Code of Ethics for Professional Accountants in the European Countries. European Research Studies, 18(01), 03-24.
Bendiff, M. (2022). Algerian Islamic banks within the 20-02 system related to Islamic - banking a forward-looking study beyond 2020. Research in Contracts and Business Law, 07(02), 309-333.
Bouaziz, S., Abdellatif, K., & Tarik, M. (2024). Sonic Exploration: Orchestrating Operational Risks Through Internal Audit. In S. Carter, & S. Bensal (Ed.), Management and Resilience of African Organizations in Times of Crisis (pp. 343-364). Cham: Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-56007-1_21
Boudjelida, A., & Bouaita, A. (2024). ANALYTICAL STUDY OF THE IMPLEMENTATION OF AAOIFI’S ETHICAL STANDARDS IN THE ALGERIAN ISLAMIC BANKING SYSTEM: ASSESSMENT AND RECOMMENDATIONS. ISRA International Journal of Islamic Finance (IJIF), 16(01), 79-92. https://doi.org/10.55188/ijif.v16i1 .601
Bougatef, B. A., & Bougatef, K. (2024). THE IMPACT OF AN AUDITOR'S ADHERENCE TO THE PRINCIPLES OF NEUTRALITY, PROFESSIONAL INDEPENDENCE, PROFESSIONAL CONFIDENTIALITY, AND TRUST IN THE TAX ACCOUNTING PROCESS. JOURNAL OF LAW AND SUSTAINABLE DEVELOPMENT, 12(02), 01-23. https://doi.org/10.55908/sdgs.v12i2.3244
Ferry, B., idornigie, G. A., & Nkanbia-Davies, L. O. (2016). Does Professional code of ethics influence Professional Accounting Practice in Rivers State, Nigeria? Journal of Research in Business and Management, 04(01), 14-21.
Huss, H., & Patterson, D. (1993). Ethics in accounting: Values education without indoctrination. Journal of Business Ethics, 12(03), 235-243. https://doi.org/10.1007/BF01686451
Ibrahim, A., & Kamri, N. (2017). THE ETHICAL PRACTICES OF ISLAMIC BANKING: An Analysis from Customer Satisfaction Perspective. MIQOT: Jurnal Ilmu-ilmu Keislaman, 41(01), 55-77. https://doi.org/10.30821/miqot.v41i1.331
IFAC. (2023). Handbook of the International Code of Ethics for Professional Accountants (2023 Edition ed.). New York: International Federation of Accountants.
Kouzo, I., & Falikhatun. (2023). THE IMPORTANCE OF COMPLIANCE WITH ACCOUNTING ETHICS STANDARDS ISSUED BY AAOIFI IN ACTIVATING THE GOVERNANCE OF ISLAMIC BANKS: AN ANALYTICAL STUDY. BAKI (Berkala Akuntansi dan Keuangan Indonesia), 08(01), 01-21. https://doi.org/10.20473/baki.v8i1.41766
Kulmie, D. A., & Omar, M. M. (2024). The impact of participatory Islamic finance on Shari'ah banks' profitability. Asian Economic and Financial Review, 14(07), 482-496. https://doi.org/10.55493/5002.v14i7.508
López García, M. d., Jiménez Tecillo, F. J., Vidal, V. V., & González, G. M. (2024). La ética profesionaL en La contaduría púbLica: fundamentos y apLicaciones. Publicaciones e Investigación, 18(01), 01-06. https://doi.org/10.22490/25394088.7678
Mahdaoui, H. (2021). Islamic banking in Algeria from a legal perspective. Journal of Legal and Political Thought, 05(02), 137-159.
Masse, F., Angel, Y., & Bukit, R. (2023). THE IMPLEMENTATION OF ACCOUNTANTS’ PROFESSIONAL CODE OF ETHICS IN DEVELOPED AND DEVELOPING COUNTRIES: A LITERATURE REVIEW. Utsaha: Journal of Entrepreneurship, 02(04), 71-86. https://doi.org/10.56943/joe.v2i4.438
Mohammed, N., Fahmi, F., & Ahmad, A. (2015). The Influence of AAOIFI Accounting Standards in Reporting Islamic Financial Institutions in Malaysia. Procedia Economics and Finance, 31, 418-424. https://doi.org/10.1016/S2212-5671(15)01216-2
Nouman, M., Ullah, K., & Gul, S. (2018). Why Islamic Banks Tend to Avoid Participatory Financing? A Demand, Regulation, and Uncertainty Framework. Business & Economic Review, 10(01), 01-32. https://doi.org/10.22547/BER/10.1.1
Reinstein, A., Churyk, N., Taylor, E., & Williams, P. (2019). Using Accounting Department Advisory Councils and Higher Quality Continuing Education Requirements to Improve the Accounting Profession’s Ethical Reasoning Skills. In T. Calderon (Ed.), Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 23, pp. 177-193). Leeds: Emerald Publishing Limited. https://doi.org/10.1108/S1085-462220190000023012
Reskino, Mohamed, I., Mohamed, N., & Sulistyowati, E. (2023). Islamic Work Ethics, Good Corporate Governance Practices and Fraudulent Financial Statements. Asia-Pacific Management Accounting Journal, 18(02), 79-112. https://doi.org/10.24191/APMAJ.V18i2-04
Riaz, M. (2016). Islamic Marketing Ethics and the Marketing Practices of Islamic Banks. ISRA International Journal of Islamic Finance, 08(02), 27-49.
Taleb, S. (2023). Intervention of the Governor of the Bank of Algeria before the National People's Assembly. Bank of Algeria. Retrieved 09 13, 2024, from https://www.bank-of-algeria.dz/wp-content/uploads/2023/02/Presentaion-de-Mr-le-Gouverneur-commission-APN.pdf
Țîrcovnicu, G. (2021). Ethics and business: impact in the field of accounting profession. Interdisciplinary Research in Counseling, Ethics and Philosophy - IRCEP, 01(02), 34-45. https://doi.org/10.59209/ircep.v1i2.21
Venter, S., & van Dyk, V. (2024). Attitudes of Accounting Students Towards Ethics and Ethics Education. In T. Moloi, & B. George (Ed.), Towards Digitally Transforming Accounting and Business Processes (pp. 443-467). Cham: Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-46177-4_24
Yin, R. K. (2003). Case study research: Design and methods (03 ed., Vol. 05). London: SAGE Publications.
Zain, M., Darus, F., & Ramli, A. (2015). Islamic Ethical Practices and the Marketplace: Evidence from Islamic Financial Institutions. Procedia Economics and Finance, 28, 266-273. https://doi.org/10.1016/S2212-5671(15)01110-7
Downloads
Published
Issue
Section
License
Copyright (c) 2024 مجلة الميادين الإقتصادية
This work is licensed under a Creative Commons Attribution 4.0 International License.
