Özet:

Moral is the philosophical, cultural, religious values and behaviors that individuals must adhere to in society. The source of the morality of Islam is the Qur’an and the Sunnah. Through the Qur’an and the Sunnah the rules of the actions and behaviors of the person and even the accounting system are determined. The protection of the rights of the parties in the trade, the moral training in the accounting profession is increasing its importance on a daily basis to avoid fraudulent financial reporting and audit errors. In Islam, the development of the accounting began with zakat and calculate zakat through tax mattresses according to the Islamic accounting. In Islamic ethics, accounting is clearly expressed how commercial activities should be carried out through the verses. This study will explain the impact on Islamic morality and accounting.

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