دور المحاسبة الإسلامية في تحقيق الشفافية والعدالة المالية

Abstract

This study examines the role of Islamic accounting in achieving financial transparency and justice within financial institutions in light of Sharia foundations and AAOIFI standards. It is based on the assumption that Islamic accounting is not merely a technical alternative to conventional accounting, but an ethical framework that regulates financial behavior and balances economic efficiency with social justice. The study adopts a descriptiveanalytical methodology through the analysis of relevant Sharia texts, a review of specialized literature, and an examination of Islamic accounting standards. The findings indicate that Islamic accounting has strong theoretical foundations for enhancing transparency and fairness in the distribution of wealth, although its practical effectiveness depends on genuine institutional commitment.