The word accountability is derived from the root word "account". In Arabic, "account" means Hisab. That is why accounting in Arabic can be translated as Muhasabah i.e. the process of Hisab. How about the Arabic meaning of accountability? The process of Muhasabah is ensure accountability.
There is another Arabic word Taklif which refers to that "personal accountability". In Islam, once we reach the age of puberty we are Mukallaf i.e. we are personally accountable to Allah for our deeds and misdeeds.
In Islam, there is a concept Habluminallah or our relationship with God. As human beings we have "covenant" with our creator. It means we rely on God for our existence. We are not omnipotent like God. Our "covenant" with God means we have to be accountable to God. Otherwise, the "covenant" has no purpose. On one hand we have to rely on God but on another hand we are also accountable to God.
Hablumminallah as a concept that distinguish Islamic accountability process from the Western counterpart that is purely agent-principal relationships. Islamic accountability process to God is our multidimensional and transcendental relationship to God (Hablumminallah).
On the other hand, Hablumminannass is our social relationship to other human beings. Our covenant with other human beings requires us to respect, work together, and cooperate on the basis of mutual respect and justice. Hence, we are also accountable to other human beings to ensure our covenant to other human beings is fulfilled. The relationship, in the conventional sense, is a horizontal relationship instead of a transcendental relationship.
Why are discussing all the above concepts? To me, it could help us to conceptualise the nature of Islamic accountability concepts (Muhasabah or Taklif) and relationships (Habluminallah wa Hablumminannass). Hence, it should guide us to develop "what should be" the Islamic accounting objectives that consequently guide the Islamic accounting theory to be developed.
There is another Arabic word Taklif which refers to that "personal accountability". In Islam, once we reach the age of puberty we are Mukallaf i.e. we are personally accountable to Allah for our deeds and misdeeds.
In Islam, there is a concept Habluminallah or our relationship with God. As human beings we have "covenant" with our creator. It means we rely on God for our existence. We are not omnipotent like God. Our "covenant" with God means we have to be accountable to God. Otherwise, the "covenant" has no purpose. On one hand we have to rely on God but on another hand we are also accountable to God.
Hablumminallah as a concept that distinguish Islamic accountability process from the Western counterpart that is purely agent-principal relationships. Islamic accountability process to God is our multidimensional and transcendental relationship to God (Hablumminallah).
On the other hand, Hablumminannass is our social relationship to other human beings. Our covenant with other human beings requires us to respect, work together, and cooperate on the basis of mutual respect and justice. Hence, we are also accountable to other human beings to ensure our covenant to other human beings is fulfilled. The relationship, in the conventional sense, is a horizontal relationship instead of a transcendental relationship.
Why are discussing all the above concepts? To me, it could help us to conceptualise the nature of Islamic accountability concepts (Muhasabah or Taklif) and relationships (Habluminallah wa Hablumminannass). Hence, it should guide us to develop "what should be" the Islamic accounting objectives that consequently guide the Islamic accounting theory to be developed.
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ReplyDeleteAlssalamualaykoum Professor;
ReplyDeleteThank you so much for your interesting explanation, and I am really excited with the idea of developing a new theory for Islamic accounting;
If you don't mind prof, Based on your statement in the last paragraph "relationships (Habluminallah wa Hablumminannass)", I'm still wondering about the origin (source) of this "concept" in "Islam". Because if we refer to Tafsir (Ibn Kathir) for (3:112) to explain it, we will find the following:
Allah said next,
(Indignity is put over them wherever they may be, except when under a covenant (of protection) from Allah, and a covenant from men;) meaning, Allah has placed humiliation and disgrace on them wherever they may be, and they will never be safe,
(except when under a covenant from Allah,) under the Dhimmah (covenant of protection) from Allah that requires them to pay the Jizyah (tax, to Muslims,) and makes them subservient to Islamic Law.
(and a covenant from men;) meaning, covenant from men, such as pledges of protection and safety offered to them by Muslim men and women, and even a slave, according to one of the sayings of the scholars. Ibn `Abbas said that,
(except when under a covenant from Allah, and a covenant from men;) refers to a covenant of protection from Allah and a pledge of safety from people. Similar was said by Mujahid, `Ikrimah, `Ata', Ad-Dahhak, Al-Hasan, Qatadah, As-Suddi and Ar-Rabi` bin Anas. Allah's statement,
(they have drawn on themselves the wrath of Allah,) means, they earned Allah's anger, which they deserved,
(and destitution is put over them), meaning they deserve it by decree and legislatively.
From: http://quran.cc/3
However, if we refer to Only the Arabic language by assuming that the two terms (Habluminallah wa Hablumminannass) are not derived from Quraan and it's Tafsir, and we consider your statement in paragraph three "Habluminallah or our relationship with God" it appears for me that there is a contradiction, because:
As the origin of Habluminallah wa Hablumminannass from Arabic language and consist from three words (Habl, Mina, Allah/Alnnass) , than its translation to English is as follow:
- Let's assume that Habl refers to relation or covenant in this situation;
- Mina refers to from;
- Allah refers to God.
Thus, Habluminallah will be: relation/covenant from God not relation/covenant with God;
The same thing can be applied on Hablumminannass.
As I said, this is if we assume that Habl can be used as relation/covenant.