ABSTRACT
This chapter seeks to elucidate the ethical and regulatory prescriptions that concern commerce and accounting, as well as the pursuit and uses of wealth, in the Qur’an. While that may seem to be a stretch, insomuch as any religion’s teachings relate to this specific business discipline, there are numerous Qur’anic lessons that deal either indirectly or directly with issues very relevant to our profession. One could say the chapter is not focused on the “rules-based” approach of accounting used by the Islamic financial industry but instead points out the “Principles” enjoined by the Qur’an concerning the increase in their wealth sought by human beings, not just those who believe in the teachings of the Islamic scripture.
