Islamic Worldview And Conventional Worldview Comparison Theology Essay Example

to maximise their want satisfaction in maintaining with their ain gustatory sensations and penchants. In their utmost signifier they do non acknowledge any function for godly counsel in human life and topographic point full trust in the ability of human existences to chalk out the proper with the aid of their ground. That understanding of faith really is non needfully accepted nor applicable to all societies and civilisation. The Christian civilisation has experience and history which is inclined to secularise as follows: `` aˆ¦aˆ¦aˆ¦aˆ¦aˆ¦ this duality between the spiritual and the balance of human life is a western merchandise and concernaˆ¦ . This differentiation between the sacred and profane, between faith and other facets of human enterprise is a consequence of the procedure of secularisation that has been the experiences of Christian/Western civilisation particularly since the seventeenth century ( Encyclopedia of Religion 12, 1987 ) . Therefore, in such worldview, there is small function for values or authorities intercession in

the efficient and just allotment and distribution of resources. When we identify whether societal involvement is served, the reply is that, authorities has given to everyone to prosecute his/her involvement, and they argue that societal involvement will automatically function. There is no uncertainty that under its layman and materialist worldview, the market system led to a long period of prosperity, nevertheless, this unprecedented prosperity did non take to the riddance of poorness or the fulfilment of everyone 's demands in conformance with the Judeo-christian value system even in the wealthiest states. Even, Marx which is advocate of socialist political orientation, came up with the impression, the methodological battle for economic experts was to estrange political economic

system from moralss. It is with Marx that the methodological job in political economic system became the limit of economic scientific discipline from the political orientation. So, the inquiry subsequently on, is there a topographic point for morality in economic sciences? Leading minds on methodological issues have adopted definitions of economic sciences that put the topic in a wider position, and finally raise moral and spiritual issues. Pareto pointed out that political economic system did non hold to take morality into history, but an economic expert who extolled a peculiar practical step should see the lesson every bit good as the economic effects. Real work forces included non merely homo oeconomicus, but besides homo ethicus and gay spiritual. However, the economic experts who, in commending in jurisprudence, see merely the economic consequence was, in Pareto 's position, non much of a theories. When scientific discipline become progress, so non

merely are the different parts of a phenomenon separated, but they are later put together in a synthesis. Hence, the economic, ethical, and spiritual effects have all to be taken into history. Nobel-laureate Amartya Sen has, hence, justly argued that '' the distancing of economic sciences from moralss has impoverished public assistance economic sciences and besides weakened the footing of a good trade of descriptive and prognostic economic sciences '' and that economic sciences `` can be made more productive by paying greater and more expressed attending to ethical consideration that shaped human behaviour and judgement '' . Hausman and McPherson besides conclude in their study article `` Economicss and Contemporary Moral Philosophy '' that `` An economic system that is engaged actively and self-critically with the

moral facets of its capable affair can non assist but more interesting and more enlightening and, finally, more utile than one that tries non to be '' . In contrast with this, spiritual worldview give attending to both the stuff every bit good as the religious facet of human wellbeing. Islam besides support to that statement. In Islam, the duality and separation from other facets of life are considered as contradictory, incoherent, and meaningless. Since faith of Islam is non `` human creative activity '' of, and for `` childish adult male '' but it is a representative of a `` manner of life '' for all times. Islam has come up with the construct of blare, which is absolutely being taught, including the Islamic worldview. As mentioned by Watt ( 1979, 3-4 ) , the term blare refer more to a: '' aˆ¦aˆ¦aˆ¦..whole manner of lifeaˆ¦aˆ¦aˆ¦covers both the private and public/societal lives of adult male, it permeates the whole cloth of society, and included theological tenet, signifiers of worship, political theory, and a elaborate codification of behavior, including even affairs which the European would sort as hygiene or etiquetteaˆ¦. '' . In add-on, an Islamic worldview gives the significance and intent in our actions. It besides covering with why and how we exist, and it means that really what ethical or moral values we should partake in, subsequently on what type of behaviour or actions we should see as right or incorrect. This is closely related with the construct of blare in Islam. Since blare is meant the topographic point which adult male tested and asked by God to follow the consecutive way of

the blare. Therefore, all cognition, notably economic sciences subject, is fundamentally corrigible except the cognition revealed by God. Furthermore, under the Islamic worldview, God has created the existence for the benefit of all animals ; with adult male made as His vicegerent. He has made the resources of the existence available to adult male who has the duty to do `` the best usage '' of these resources without distributing corruptness.

ISLAMIC WORLDVIEW AND MAQASID AS SYARIAH

The Islamic worldview besides has good spell out aims known as maqasid al-syariah. These are meant to advance the public assistance of the full world, and enjoin on trusters the safeguarding of their religion, their human ego, their rational, their descendants, and their wealth. Furthermore, in traffics with this, Islam has encouraged co-operation to accomplish Maslahah ( benefit in every twenty-four hours communal life. The other parts of maqasid is set uping justness which is so a manifestation of God 's clemency, but may besides be seen as a chief aim of the sharia law in its ain right. Justice as a value or primary aim of the sharia law which is everyone in Islam must set up an equilibrium between rights and duties. The other intents of maqasid is to educating the person. In fact, in order to precedence, it may even though to be placed before maslahah and adl. Basically, community oriented values that get much of their significance in the context of societal dealingss, whereas the former seeks to do each person a trusty agent merely so as to endeavor to recognize these values which benefit himself and the community. Indeed, the overall intent of a great

figure of the judicial admission of the sharia law, particularly in the domains of Ibadah and akhlaq, is to develop the person to get the virtuousnesss of taqwa, and therefore, to help the fulfilment of the aim.

ISLAMIC WORLDVIEW AND ISLAMIZATION OF KNOWLEDGE

Islamic worldview is one of paradigm which are Muslim must be holding. Islamic worldview is considered as intent in our actions, since it gives the replies to inquiries covering with why and how we exist. Therefore, Islamic worldview is able to direct on what type of behaviour or actions we should see right or incorrect. As worldview besides is defined as how one sees the universe. Hence, value is attached to knowledge that one receives, because the information is processed by the knowledge-giver foremost before it passed down to the receiver. This cognition, together with the value attached to it, is so assimilated into one 's mental model and worldview. Consequently, due to the impact of worldviews and the values attached to knowledge that would impact one 's position on life. Having viewed the of import of cognition, the Islamic bookmans, such as Al Attas and Ismail Al-Faruqi come up with the impression, called to Islamization of Knowledge ( IOK ) . Hence, IOK is a term which describes a assortment of efforts and attacks to synthesise the moralss of Islam. Al- Attas adds up that the cardinal crisis of the contemporary Ummah to be epistemic in nature-that is holding its roots in the very construct of cognition. This brought about the contents of their instruction by willing to take

bold step and introduce course of study reform in peculiarly Muslim economic sciences programme. Besides,

the farther challenge in footings of cognition, is that, the course of study must has the ability to cast light the different between what is considered as cognition and non. Al-Attas adds up to place the `` confusion of cognition '' must be eliminated et all since it can wash up the moral values of Ummah and lead to a `` loss of adab '' and later the `` rise of false leaders '' that would worsen the `` confusion of cognition '' . Having realized of what of import the IOK docket is, we have to cover with the construct of bing modern cognition which have been embodied in current system and how to develop IOK. In footings of the modern cognition, Al-Attas had given his construct, is that, every Moslems have to name for the acknowledgment of the proper governments of cognition. This means that since the modern cognition or the West cognition is at the head of scientific discipline and engineering and hence, Muslims are urged to larn

from them. However, the Muslim should possess the metaphysical ( Islamic ) worldview necessary to filtrate out theories, that are non in line with the aqidah and tasawwuf. He besides noted that Muslim, in chase the cognition, does non merely halt at the reinterpretation of secular cognition, but besides should besides possess the ability to organize and set up new theories and solutions that support the Islamic worldview. And eventually, the Muslim should be cognizant the supreme end for cognition is that the religious and immaterial in nature. Subsequently, to carry on IOK agenda necessitate to farther treatments and readings. The spirit of how to

execute IOK docket is that, the impression to incorporate the two instruction watercourse, the heritage and modern cognition. Subsequently on, in this context, Al-Alwani ( 1989, p.89 ) states that the IOK docket require the combination of `` two readings '' . Therefore, the IOK docket requires six discourses, viz. jointing the Islamic paradigm of cognition and developing a Qur'anic Methodology, set uping a methodological analysis which is covering with the Qur'an and Sunnah, reviewing the Islamic rational heritage, covering with the western rational heritage. Beside Al-Alwani, Ragab ( 1995, 1997, and 1999 ) was propounded the thought of `` originative battle '' which finally was suggesting a incorporate built-in theoretical model. He besides signifies that the Islamizers should be qualified which are able to understand and mastery the substantial cognition in the modern scientific disciplines, and has to affect in an

apprehension of the Islamic Worldview, and capable of propounding a critical rating and

alteration of modern societal scientific disciplines from an Islamic point of view. Wan Mohd. Nor, 1998, besides

efforts to observe that IOK can be done by those who have a profound appreciation of the nature, spirit, and properties of Islam as faith, civilization, and civilisation every bit good as western civilization and civilisation. Unless the Islamizers clearly understand the Islamic worldview, they may non cognize what necessitate to be isolated and what need to be infused, what are acceptable, what are non and what the Islamic options are. Since, harmonizing to Al-Attas, IOK is an `` epistemic and methodological '' concern, covering with how `` Islamically originative heads can measure modern cognition utilizing Islamic benchmarks '' . Therefore, at the terminal of the

procedure, Islamizers fierily wish to come up with thought of Reconstruction or reformulation of modern-day cognition and subjects, either those bing or the creative activity of new subjects if necessary.

Decision

Islamic worldview is considered and defined as general construct of the nature of the universe in Islamic position. It contains a system of values rules, which based on dien of Islam. Islamic worldview would give significances and intent of all actions done by human existences, peculiarly Muslims. Muslims will be guided and directed to the country of inline with aqidah, tasawuff, and syariah rules and values. Ethical or moral values is viewed to be a cardinal and basic every enterprise in executing activities, which are categorized as ibadah or muamalah. Subsequently, one efforts to use and synthesise the moral principle of Islam with modern thought is by presenting Islamization of Knowledge ( IOK ) . IOK seems to be indispensable to be established is casting out and considered as positive ways to extenuate the job of corruptness of cognition which is believed has brought up the retardation of Muslims Ummah. In its execution, IOK docket is seeking to incorporate between the heritage of Islam with modern cognition by set abouting a certain methodological analysis. Surely, incorporating of two types of cognition need a qualified Islamizer which require to understand the Islamic worldview comprehensively and absolutely.

The hereafter of Conventional Accounting

`` The traditional Western double-entry based accounting engineering is well-suited to an orthodox, positive society of any sort. It is non surprising that it is turn outing unequal, as people are returning to more incorporate universe positions, whether Islamic or otherwise '' ( Hayashi, 1989 )

Critics on Conventional

Accounting

Outwardnesss is non included in fiscal study ( Lee Parker, environmental accounting )

Intangible plus can non be measured adequately ( Lev Baruch )

Human resources and employee coverage involvement are non included.

Social Interest is overlooked

Promote the development of capitalist over labour and society.

Promote the concentration of wealth and power o the manus of the rich.

What is Islam?

`` Peace '' ( in this universe and afterlife )

`` obeisance '' to Allah as his/her God, comply with the motive of God 's creative activity of Man, which is `` to function Allah '' , to be `` his viceregent on Earth '' .

A comprehensive worldview, a integrity of God, and an integrating between universe and afterlife.

Muslim rules: truth, justness, carnival, good will, honestness, benevolent, answerability before the God.

Islam 's epistemology of Devine Unity:

`` The Islamic universe position is thereby, the comprehensive and universalizing, overreaching and complementing design of world that is premise on the epistemology of godly integrity and is evolved into thinking through the procedure orientation theoretical account of fusion of cognition in universe system as derived from the cardinal beginnings of Godhead integrity '' .

Muslim Rules:

Allah ( God ) gives two counsel for world:

al-Quran ( revealed universe of God ) and

Hadist/Sunnah: Prophet Saying, God 's divine Acts of the Apostless, description of the behavior of the prophesier 's comrade of which Mohammad was noncritical.

Ijtihad/ijma ' : shuratic and consensus procedure.

Guidance are related to all day-to-day life of world including in concern, direction, and finance.

The phenomena of nature can be besides a mark of God 's power and being.

The intent of sharia law ( Islamic jurisprudence )

To advance the public assistance of the people which lies on:

Safeguarding

of their religion

Their life

Their mind

Their descendants and

Their Wealth

Quranic poetry on Accounting

i.e. Albaqarah ( 2 ) ayah 282:

`` Oh you who believe! When you deal with each other, in dealing affecting future duties in a fixed period of clip, cut down them in composing. Let a Scribe write down dependably as between parties '' .

There is an integrating between worship ritual and socio-economy-politico and day-to-day life of world.

Allah regulations out concern and accounting.

Muslim accounting: Hayashi

`` is an incorporate subject with societal, political and economic sphere ruled by Allah or `` meta regulation '' . Islamic accounting should modulate and set up a harmonious integrating among the parties of these diverse sphere '' .

Ancient Accounting Role in Islamic State is Muhasabah, it means:

Calculation of one 's act

Clear the history, make impersonal

To take attention of, to seek to happen

To expect a wages in the afterlife

To take into history, into consideration

To order Muslim to execute their responsibilities

To avoid deceitful patterns in concern and society, to look into illegal contract, maintain free market and just monetary value, prevent necessities from being hoarded. ( Hayashi, 1989 )

Islamic Accounting

1. To describe accurate income finding

2. To advance efficiency and leading

3. To follow with the sharia law ( Islamic rules )

4. Committedness to justness

5. To describe a good things

6. To accommodate to positive societal alteration.

Conventional V Islamic Accounting:

Conventional Accounting:

Based upon modern commercial law-permissive instead than ethical

Limited revelation ( proviso of information topic to public involvement )

A Personal answerability ( concentrate on persons who control resources )

Economic rationalism

A Secular

A Individualist

Net income maximization

Survival of fittest

Procedure

Absolute ownership

( Ec. rationalism: the desire to stand apart from others, to vie, to pull strings and to accumulate excess '' )

Individuality

- oriented

A Focus on individualism facet without see any societal facets

A Accounting Law and Ethical motives

A Secular

The normative accounting ever act uponing descriptive accounting or individualism involvement

In operational, they permit everything to make the highest net income

Measure as highest possible net income

Historical Cost

Firm doses non hold separate fiscal duty ( I.e net income sharing strategy )

Depend on contractual understanding between party

One lunar twelvemonth for zakat computation

Measure based and pecuniary based ( zakat computation )

Importance for fulfilment of responsibilities and duty to God, society and person.

Clear scruples with God in carry throughing all responsibilities.

Consistency to shariah regulations

Most favourable to society ( justness )

Islamic Accounting

Based upon ethical jurisprudence arising in the Qur'an ( Islamic jurisprudence, As-Sunnah )

A Full revelation ( to fulfill any sensible demand for information in conformity with the Shari'a )

A Public answerability ( concentrate on the community who participate in working resources )

Integrity of God

Religious

Communal

Reasonable net income

Equity

Environment

Relative ownership

A Focus on society facet

Basically Al Qur'an & A ; As Sunnah ( Shariah )

Religious ( must responsibility to God at the Judgment Day )

No distinction between Normative and Descriptive Accounting ( They ever traveling at the same time )

A In operational, they do everything in boundaries of Islam ( Shariah )

Measure as salable value

Market ( selling ) monetary value instead than historical cost

[ Entity ] Separation between concern and proprietors

[ traveling concern ] Business continues everlastingly

[ Accounting period ] Periodical measuring of public presentation

[ unit of step ] Monetary Value

[ Full revelation rule ] Decision doing procedure

[ objectiveness ] Reliability of measuring

[ Materiality ] Relative importance of information for determination devising

[ Consistency ] Consistency based on GAAP

[ Conservatism ] Use least favourable impact on proprietors