Corruption and control from the perspective of Islam
| DOI | https://doi.org/10.1108/JFC-02-2019-0020 |
| Pages | 355-368 |
| Published date | 28 January 2020 |
| Date | 28 January 2020 |
| Author | Waled Younes E. Alazzabi,Hasri Mustafa,Ahmed Razman Abdul Latiff |
| Subject Matter | Financial risk/company failure,Financial crime,Accounting & Finance |
Corruption and control from the
perspective of Islam
Waled Younes E. Alazzabi
Department of Accounting, Putra Business School, Serdang, Malaysia
Hasri Mustafa
Department of Accounting and Finance, University Putra Malaysia,
Serdang, Malaysia, and
Ahmed Razman Abdul Latiff
Department of Business Development, Putra Business School, Serdang, Malaysia
Abstract
Purpose –The purpose of this paper is to explore and provide insights into corruption and the control
proceduresfrom an Islamic perspective.
Design/methodology/approach –This paper adopts qualitative research approach using the holy
Quran as a primary source and hadith of the Prophet Mohammed supported by the anecdotes of his
companionsas a secondarysource and prior literature.
Findings –This paper offers an Islamic taxonomy of corruption that contains economic, managerial,
financial, political,environmental, social and ethical corruption which is explicitly prohibitedbecause of their
consequenceon societies. Islam establishes proactive, preventive,detecting and reactive procedures to control
corruption andprescribes how to avoid its harmful consequences.The paper also reveals significant concepts
in relation to individuals’qualitiesthat if taken care of, better chances to reduce corruption andbetter living
conditionscan be accomplished.
Research limitations/implications –The paper recommends means to the business community
through providingmanagerial and practical procedures which can be used forlimiting corruption effectively.
However, this piece of work provides further explanations on corruption toimprove our understanding on
such a phenomenonand contributes to the literature from the perspectiveof Islam point of view.
Originality/value –The paper contributes to the debateon corruption, human, religion and control from
an Islamic point of view, which is lacking. Thispaper finds evidence that loss of belief is a situational factor
that leads to corrupt acts. Also, moral teaching in early ages is necessary for inner and self-control. Moral
renovation is an influential factorthat keeps individuals motivated and refrain from indulging intocorrupt
acts.
Keywords Islam, Corruption, Causes, Taxonomy, Accountability, Control
Paper type Viewpoint
1. Introduction
Corruption which involves power abuse, receiving and giving bribes and trust violation
causes severe damages to economies and societies. It is indeed a financial crime
which continues to be a major global problem (Graycar and Sidebottom, 2012). Although
some countries succeeded in reducing the level of corruption, countries in the Middle East
and North Africa (MENA) region, for instance, have long been suffering from its severe
The authors would like to thank the anonymous reviewer who has checked the work with comments
and suggestions.
Corruption and
control
355
Journalof Financial Crime
Vol.27 No. 2, 2020
pp. 355-368
© Emerald Publishing Limited
1359-0790
DOI 10.1108/JFC-02-2019-0020
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