best social order. This sense of balance is achieved through conscious purpose. This is
the horizontal dimension of Islam.
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Five key axioms govern Islamic ethics are summarized in Table 1 Navqi, cited in R.I. Beekun, 1997, p. 21
E. Previous Research
This research is expanding from previous research that conducted on similar variables or methodologies. The researcher credits these previous
researchers in the reference section and citing them when they are present. The most significant and similar research done previously before this research are:
1. Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical
Attitudes Related? by Stephen J. Conroy, Tisha L. N. Emerson, and Frank
Pons 2009. FREE WILL
Man’s ability to act without external coercion within the parameters of Allah’s creation and
as Allah’s trustee on earth RESPONSIBILITY Man’s
need to
be accountable for his actions
BENEVOLENCE Ihsan or an action that benefits persons other
than those from whom the action proceeds without any obligation.
Table 2.3
The research use rank and ethical attitudes as the variables. The research goal is to analyze the inverse rank-ethical beliefs phenomenon. This
research use a multiple vignettes approach to test for the existence of the inverse rank-ethical belief effect. In multiple vignettes approach, the
respondents are asked to rank the acceptability of behavior depicted in 30 ethically charged scenarios. It also uses multivariate analysis in order to
control for demographic characteristic.
2. Ethical Attitudes of Accountants: Recent Evidence from a Practitioners’
Survey’ by Tisha. L .N. Emerson, S. J. Conroy and C. W. Stanley 2007.
The research focused on ethical behavior within the accounting profession, especially at Enron and WorldCom cases. The sample of this research are
accounting practitioners and a multidisciplinary student sample at two Southern United States universities after Enron scandals, and this research
compare sample responses to 25 ethically charged vignettes to test whether they differ.
3. The Moral Floor: A Philosophical Examination of the Connection
Between Ethics and Business by Brian K. Burton and Michael G. Goldsby
2009. The research examines the philosophical basis for the argument that there
is a connection between ethical behavior and profitability. This paper
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explored the philosophical arguments and empirical evidence regarding these statements and states some research questions for exploration in this
area. In particular the research propose the possibility that a moral floor exists above which firms that engage in ethical activities will not reap
rewards, but below which firms that engage in unethical activities will be punished by actors in the economic marketplace.
4. Factors that Influence the Moral Reasoning Abilities of Accountants:
Implications for Universities and Profession by Gail Eynon, Nancy
Thorley Hill and Kevin T. Stevens 1997. The research examines the Moral Reasoning Abilities MRA of Certified
Public Accountants CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working
careers. The result indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and
socio-political belief affect the moral reasoning abilities of small firm practitioners.
F. Research Framework
