{"id":"https://openalex.org/W7219981383","doi":null,"title":"Operationalizing Islamic Epistemology in Management Accounting: Ethical and Institutional Perspectives","display_name":"Operationalizing Islamic Epistemology in Management Accounting: Ethical and Institutional Perspectives","publication_year":2026,"publication_date":"2026-09-25","ids":{"openalex":"https://openalex.org/W7219981383"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.journals.ai-mrc.com:article/1123","doi":null,"is_oa":true,"landing_page_url":"https://journals.ai-mrc.com/index.php/jbma/article/view/1123","pdf_url":"https://journals.ai-mrc.com/index.php/jbma/article/download/1123/1077","source":{"id":"https://openalex.org/S7407076906","display_name":"Journal of Business, Management, and Accounting","issn_l":"3090-0840","issn":["3090-0840"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3090-0840","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals.ai-mrc.com/index.php/jbma/article/download/1123/1077","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083865334","display_name":"Cahya Purnama Asri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210151237","display_name":"Universitas Widya Mataram Yogyakarta","ror":"https://ror.org/04x8bys48","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210151237"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Cahya Purnama Asri","raw_affiliation_strings":["Universitas Widya Mataram"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Widya Mataram","institution_ids":["https://openalex.org/I4210151237"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075386154","display_name":"Dyah Ciptaning Lokiteswara Setya Wardhani","orcid":"https://orcid.org/0000-0001-9678-138X","observed_orcids":["https://orcid.org/0000-0001-9678-138X"]},"institutions":[{"id":"https://openalex.org/I4405273851","display_name":"Institut Agama Islam Latifah Mubarokiyah","ror":"https://ror.org/00k731a07","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273851"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dyah Ciptaning Lokiteswara Setya Wardhani","raw_affiliation_strings":["STIE Latifah Mubarokiyah"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE Latifah Mubarokiyah","institution_ids":["https://openalex.org/I4405273851"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5156556768","display_name":"Bahri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210151237","display_name":"Universitas Widya Mataram Yogyakarta","ror":"https://ror.org/04x8bys48","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210151237"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Bahri","raw_affiliation_strings":["Universitas Widya Mataram"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Widya Mataram","institution_ids":["https://openalex.org/I4210151237"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5025725087","display_name":"Utami Tunjung Sari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210151237","display_name":"Universitas Widya Mataram Yogyakarta","ror":"https://ror.org/04x8bys48","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210151237"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Utami Tunjung Sari","raw_affiliation_strings":["Universitas Widya Mataram"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Widya Mataram","institution_ids":["https://openalex.org/I4210151237"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.948199987411499,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.948199987411499,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.013500000350177288,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.010599999688565731,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-epistemology","display_name":"Islamic epistemology","score":0.9860000014305115},{"id":"https://openalex.org/keywords/tawhid","display_name":"tawhid","score":0.7730000019073486},{"id":"https://openalex.org/keywords/amanah","display_name":"amanah","score":0.9929999709129333},{"id":"https://openalex.org/keywords/activities-of-daily-living","display_name":"activities of daily living","score":0.9789999723434448},{"id":"https://openalex.org/keywords/maslahah","display_name":"maslahah","score":0.9890000224113464},{"id":"https://openalex.org/keywords/islamic-ethics","display_name":"Islamic ethics","score":0.6060000061988831},{"id":"https://openalex.org/keywords/competitive-strategy","display_name":"competitive strategy","score":0.8059999942779541},{"id":"https://openalex.org/keywords/maqasid-al-shariah","display_name":"maqasid al-shariah","score":0.9390000104904175},{"id":"https://openalex.org/keywords/differentiation-strategy","display_name":"differentiation strategy","score":0.8489999771118164},{"id":"https://openalex.org/keywords/cost-leadership","display_name":"cost leadership","score":0.8579999804496765},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6980000138282776},{"id":"https://openalex.org/keywords/islamic-financial-literacy","display_name":"Islamic financial literacy","score":0.5789999961853027},{"id":"https://openalex.org/keywords/microfoundations","display_name":"microfoundations","score":0.6019999980926514},{"id":"https://openalex.org/keywords/resource-allocation","display_name":"resource allocation","score":0.4350000023841858}],"concepts":[{"id":"https://openalex.org/C9354725","wikidata":"https://www.wikidata.org/wiki/Q286017","display_name":"Operationalization","level":2,"score":0.8131999969482422},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.6550999879837036},{"id":"https://openalex.org/C2777152325","wikidata":"https://www.wikidata.org/wiki/Q108163","display_name":"Proposition","level":2,"score":0.5788999795913696},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.5684000253677368},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.5508000254631042},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4697999954223633},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4607999920845032},{"id":"https://openalex.org/C25032326","wikidata":"https://www.wikidata.org/wiki/Q185467","display_name":"Socialization","level":2,"score":0.4036000072956085},{"id":"https://openalex.org/C198477413","wikidata":"https://www.wikidata.org/wiki/Q7647069","display_name":"Survey data collection","level":2,"score":0.3855000138282776},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.37770000100135803},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.37220001220703125},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.367900013923645},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.36500000953674316},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.35600000619888306},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.35530000925064087},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.3086000084877014},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.3075999915599823},{"id":"https://openalex.org/C2779703888","wikidata":"https://www.wikidata.org/wiki/Q1353213","display_name":"Islamic economics","level":3,"score":0.30660000443458557},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3050000071525574},{"id":"https://openalex.org/C53059260","wikidata":"https://www.wikidata.org/wiki/Q374758","display_name":"Multilevel model","level":2,"score":0.2903999984264374},{"id":"https://openalex.org/C2778873167","wikidata":"https://www.wikidata.org/wiki/Q59434791","display_name":"Payroll","level":2,"score":0.2793999910354614},{"id":"https://openalex.org/C71104824","wikidata":"https://www.wikidata.org/wiki/Q1476639","display_name":"Structural equation modeling","level":2,"score":0.2784000039100647},{"id":"https://openalex.org/C39214371","wikidata":"https://www.wikidata.org/wiki/Q19483216","display_name":"Organizational behavior","level":2,"score":0.26420000195503235},{"id":"https://openalex.org/C168702047","wikidata":"https://www.wikidata.org/wiki/Q482752","display_name":"Sharia","level":3,"score":0.2621999979019165},{"id":"https://openalex.org/C58546491","wikidata":"https://www.wikidata.org/wiki/Q1150207","display_name":"Competitive advantage","level":2,"score":0.25769999623298645},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.2502000033855438}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.journals.ai-mrc.com:article/1123","doi":null,"is_oa":true,"landing_page_url":"https://journals.ai-mrc.com/index.php/jbma/article/view/1123","pdf_url":"https://journals.ai-mrc.com/index.php/jbma/article/download/1123/1077","source":{"id":"https://openalex.org/S7407076906","display_name":"Journal of Business, Management, and Accounting","issn_l":"3090-0840","issn":["3090-0840"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3090-0840","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.journals.ai-mrc.com:article/1123","doi":null,"is_oa":true,"landing_page_url":"https://journals.ai-mrc.com/index.php/jbma/article/view/1123","pdf_url":"https://journals.ai-mrc.com/index.php/jbma/article/download/1123/1077","source":{"id":"https://openalex.org/S7407076906","display_name":"Journal of Business, Management, and Accounting","issn_l":"3090-0840","issn":["3090-0840"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3090-0840","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7219981383.pdf","grobid_xml":"https://content.openalex.org/works/W7219981383.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W4386093904","https://openalex.org/W4386097301","https://openalex.org/W4387212553","https://openalex.org/W4402728700","https://openalex.org/W4402939172","https://openalex.org/W4406182034","https://openalex.org/W4407001839","https://openalex.org/W4407749438","https://openalex.org/W4409457562","https://openalex.org/W4409641445"],"related_works":["https://openalex.org/W6949705543","https://openalex.org/W7143045178","https://openalex.org/W4411248621","https://openalex.org/W7167798409","https://openalex.org/W2811102715","https://openalex.org/W2990373663","https://openalex.org/W6922447473","https://openalex.org/W7163012268","https://openalex.org/W7196988362","https://openalex.org/W2972672789"],"abstract_inverted_index":{"This":[0,309],"paper":[1],"systematically":[2],"investigates":[3],"how":[4,205],"core":[5],"Islamic":[6,28,94,209,234,286,320],"epistemological":[7],"principles":[8,287],"Tawhid,":[9],"Amanah,":[10],"Adl,":[11],"and":[12,22,36,59,73,76,104,125,140,151,184,211,241,252,263,288,316],"Maslahah":[13],"can":[14],"be":[15,164],"operationalized":[16],"into":[17],"measurable":[18],"management":[19,290],"accounting":[20,213,291],"practices,":[21],"examines":[23],"the":[24,31,71,91,99,110,119,144,147,152,230,258,281],"moderating":[25],"role":[26],"of":[27,146,154,233,272,319],"ethics":[29,322],"in":[30,158,220,247,323],"relationship":[32,100],"between":[33,101,122,284],"competitive":[34,102,307],"strategy":[35,103],"Maqasid":[37,105],"Shariah-based":[38,106],"performance.":[39,107],"We":[40],"employ":[41],"a":[42,201,276,295],"multi-method":[43],"research":[44,274],"design":[45],"that":[46,93,114,175,279],"integrates":[47],"archival":[48,149,254],"data":[49,64,255],"analysis":[50,78,173,199],"from":[51,65,261],"Gulf":[52],"financial":[53,235,325],"markets,":[54],"semi-structured":[55],"interviews":[56],"with":[57,138,180,302],"managers":[58,68],"Shariah":[60,182,303],"board":[61],"members,":[62],"survey":[63],"five":[66],"hundred":[67],"across":[69,195],"Malaysia,":[70],"UAE,":[72],"Saudi":[74,264],"Arabia,":[75],"quasi-experimental":[77],"using":[79],"UK":[80],"business":[81,242,321],"demography":[82],"data.":[83],"The":[84,197,269],"findings":[85],"provide":[86],"preliminary":[87],"empirical":[88,228,289],"support":[89],"for":[90,203,257],"proposition":[92],"ethical":[95,115,218],"integration":[96,116],"may":[97,117],"moderate":[98],"In":[108],"particular,":[109],"observed":[111],"patterns":[112,192],"suggest":[113],"reinforce":[118],"positive":[120],"association":[121],"differentiation":[123],"strategies":[124],"performance":[126],"while":[127,305],"potentially":[128],"constraining":[129],"cost-leadership":[130],"approaches":[131],"when":[132],"these":[133,161],"are":[134],"perceived":[135],"to":[136,188,216,298],"conflict":[137],"social":[139],"spiritual":[141],"objectives.":[142],"Given":[143],"limitations":[145],"available":[148],"evidence":[150],"absence":[153],"detailed":[155],"statistical":[156],"estimates":[157],"this":[159,273],"summary,":[160],"relationships":[162],"should":[163],"interpreted":[165],"as":[166],"indicative":[167],"rather":[168],"than":[169],"conclusive.":[170],"Furthermore,":[171],"our":[172],"reveals":[174],"AAOIFI-oriented":[176],"reporting":[177],"is":[178,275],"associated":[179],"richer":[181],"disclosure":[183],"stronger":[185],"governance":[186],"compared":[187],"IFRS,":[189],"though":[190],"adoption":[191],"vary":[193],"substantially":[194],"jurisdictions.":[196],"micro-foundations":[198],"provides":[200],"framework":[202,278],"understanding":[204,315],"personal":[206],"religiosity,":[207],"organizational":[208],"culture,":[210],"professional":[212],"socialization":[214],"interact":[215],"shape":[217],"judgments":[219],"resource":[221],"allocation":[222],"dilemmas.":[223],"Nevertheless,":[224],"we":[225],"identify":[226],"substantial":[227],"gaps:":[229],"causal":[231],"impact":[232],"literacy":[236],"programs":[237],"on":[238],"entrepreneurial":[239],"decision-making":[240],"sustainability":[243],"among":[244],"Muslim":[245],"SMEs":[246],"non-Muslim-majority":[248],"contexts":[249],"remains":[250],"thin,":[251],"full":[253],"extraction":[256],"2016\u20132026":[259],"period":[260],"UAE":[262],"markets":[265],"proved":[266],"partially":[267],"incomplete.":[268],"primary":[270],"contribution":[271],"validated":[277],"bridges":[280],"conceptual":[282],"divide":[283],"normative":[285],"constructs,":[292],"offering":[293],"institutions":[294],"practical":[296,317],"pathway":[297],"align":[299],"their":[300],"practices":[301],"objectives":[304],"maintaining":[306],"viability.":[308],"work":[310],"therefore":[311],"advances":[312],"both":[313],"theoretical":[314],"implementation":[318],"contemporary":[324],"environments.":[326]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-10-05T00:00:00"}
