Find in Library

Accounting Management was born from the root of Western capitalism characterized with egoistic, materialistic and individualistic values that potentially cause dysfunctional behavior. Management Accounting is related more with behavioral aspect. This article seeks to identify the basic behavioral assumptions using an Islamic perspective. Islam worldview can be used to develop Sharia Management Accounting by using the rule: "maintain the good from the past, take the better from today, and if you can not accept all, do not reject everything". Further improvements need to be made, both in terms of ideas as well as research concepts. It is not only urgent but there must also be willingness to develop syaria management accounting.