Matching Ethical Propositions in Islamic Texts and Accounting Texts

Research in the field of ethics and accounting mostly dealt with peripheral issues. Few studies have investigated the origins of moral accounting. This study attempts to take a new step in the field of moral accounting assumptions. According to Islamic teachings, respect for human rights and the consent of God is the ultimate criterion of morality. Every nature is favored by God, is a good indicator. The study, at the first step, introduce the moral famous propositions such as justice, fairness and disclosure, virtue and truth telling, accountability and fair accounting and recognition of profit in Islamic texts, the Koran, Nahjolbalaghe and other traditions and then was referred to the views of scholars accounting. The study attempts to analyze and describe the method to confirm the moral premise of accounting practice with the implementation of ethical propositions in Islamic texts and accounting texts. The findings of this study conforms moral propositions in Islamic texts and accounting texts. The study confirmed a new approach to ethical accounting.