THE ADAPTATION OF THE ACCOUNTING APPROACH Postural ACCORDING TO SHARIA APPROACH

GENERAL ACCOUNTING GUIDANCE AS A MODEL FOR ADAPTATION

Abstract

Accounting, both as a science and an art, has become a focal point for everyone and plays a distinctive role. Its results represent the field in which it operates, and as a social science, it is both affected by and affects the environment. Different environments significantly influence the mechanisms of accounting action. As we are an Islamic society, accounting should align with our beliefs. Today, the accounting approach is designed by parties who may not consider whether it aligns with our beliefs or not. Therefore, it is necessary to adopt a Sharia-approved approach and modify any violations in the basis or balance according to the principles of Sharia. The problem lies with the entities that issue the accounting approach, as they do not adhere to the Sharia approach. This research aims to adapt the approach to align with our Sharia approach, starting with the most important axis, which is the accounting guidelines. The research has produced several conclusions, the most prominent of which is that the imported accounting curriculum needs to be adapted to comply with the Sharia approach. The most significant recommendation is to begin adapting at the level of general accounting guidelines that include assumptions, principles, and determinants.