Accountant Ethics: The Role of Islamic Work Ethic as a Solution

Purpose: The fraud problem has occurred for a long time, followed by accounting scandals including Enron, Worldcom, Satyam, and Global Crossing. This is observed from the problems in ethics. study reviews literature on ethical self-regulation 1980-2020. articles referred to are those published Scopus indexed journals. Various solutions were presented various such as improving regulations professional ethics, free choice of standards used methods, perceptions accountants ethics education accountants. All these suggestions have advantages disadvantages. paper offers an Islamic work ethic solution that strong dimension with backing divine aspect. Method: uses harzing software compile regulation 1980s 2020. results tracing found very little data discussing After screening process, only six be relevant (Table 1). Table 2 shows most conceptual papers. rest use survey, qualitative archival methods. Result: So improvement efforts fields, this suggests accountant can universally applicable because it involves individual's relationship his God. actions return intentions focus not results. Limitation: limitation article discusses aspect self-regulation. Studies different aspects will add contribution studies accounting.