Integrating Islamic Epistemology and Accounting
Keywords:
Islamic epistemology; Islamic accounting; Sharīʿah accounting; systematic literature review.Abstract
This study aims to examine the development of the integration of Islamic epistemology and accounting through a Systematic Literature Review (SLR) covering the period from 2016 to 2026. The study is motivated by the growing need to develop an accounting paradigm that extends beyond economic objectives by incorporating spiritual values, ethical principles, and the objectives of Islamic law (maqāṣid al-sharīʿah). The review adopts the Systematic Literature Review methodology in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) guidelines. The literature search was conducted across six major academic databases—Scopus, Web of Science, ScienceDirect, Emerald Insight, SpringerLink, and Google Scholar—using keywords related to Islamic epistemology and Islamic accounting. Following a rigorous screening and eligibility assessment, 42 articles met the inclusion criteria and were subsequently analyzed using thematic analysis. The findings reveal that the integration of Islamic epistemology and accounting is structured around five interrelated themes: (1) tawḥīd (Islamic monotheism) as the foundational paradigm of accounting; (2) revelation (waḥy), reason (ʿaql), and empirical experience as complementary epistemological sources; (3) maqāṣid al-sharīʿah as the overarching objective guiding the development and practice of accounting; (4) Islamic ethics as the cornerstone of accountants' professionalism; and (5) spiritual and social accountability as the primary orientation of financial reporting. The literature synthesis further indicates substantial growth in scholarly interest during the 2016–2026 period. Nevertheless, the existing body of research remains predominantly conceptual. Empirical investigations into the implementation of Islamic epistemology in accounting practice, organizational governance, accounting education, and its integration with digital technologies remain relatively limited. This study concludes that Islamic epistemology provides a more comprehensive philosophical foundation than the conventional accounting paradigm by integrating ontological, epistemological, axiological, and spiritual dimensions into both accounting theory and practice. The findings contribute to the advancement of Islamic accounting theory while offering valuable directions for future research, particularly empirical and practice-oriented studies that examine the application of Islamic epistemological principles across diverse institutional and technological contexts.
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