The Role of Social Responsibility Accounting on Achieving Competitive Advantages (An Empirical Study from Perspectives of a Number of Employees in Accounting and Financial Departments in a Number of Private Universities in Iraqi Kurdistan Region)
Abstract
The discussion about mystical intuition, imagination and reason has been a main problem for philosophers and mystics and some discussions has been made about the limits of understanding and perception of each concept. Ibn Arabi is one of the biggest Islamic mystics and has remarkable views in this field and his works in the field of mystic are of great importance. Sad Aldin Shirazi, Iranian philosopher from the Safavi era, known as Mola Sadra, which is one of the illuminated philosophers, has done lots of research about Ibn Arabi’s works. In this study, we compare the point of views of these two philosophers and their perception about the understanding the nature of God, while analyzing the opinions of them about reason, imagination and mystical intuition. We have concluded that Mola Sadra, as same as Ibn Arabi, considers reason the first being and the Mohhamadi truth and categorizes it and says that the reason of creatures is limited for understanding God. In his opinion, reason gets help from feeling and imagination to compensate for this flaw which helps it in the form of mystical intuition. Therefore, reason is not in contradiction with imagination and mystical intuition but mystical intuition grows with the help of reason and imagination.
Keywords
Full Text:
PDFReferences
Abdullah, K.M., Mustafa, H.A., Othman, B., & Sadq, Z.M. (2020). The Impact of Information System on Improving Academic Staff Performance of Colleges and Institutes – a Case of Erbil Polytechnic University, Journal of Xi'an University of Architecture & Technology, 12(4): 292-304. DOI: 10.37896/JXAT12.04/775.
Abdullah, R.A., Sadq, Z.M., Othman, B., & Faeq D.T. (2019). Recycling Efficiency and Waste Minimization through Students’ Behaviour on the University of Leicester Campus, International Journal of Psychosocial Rehabilitation, 23(2): 671-688, DOI: 10.37200/IJPR/V23I2/PR190323.
Adam, E. & Ebert, Ronald, J. (1996). Production and Operations Management: Concepts, Models & Behavior, 15th edition, Prentice-Hall, New Delhi.
Ahmad, B.S., Sadq, Z.M., Othman, B., and Saeed, V.S. (2019). The Impact of the Quality of Work Life on Organizational Intelligence. International Journal of Psychosocial Rehabilitation, 23(2): 931-946, DOI: 10.37200/IJPR/V23I2/PR190341.
Ahmed, B.S., Sadq, Z.M. and Omer, S.O. (2017). The Role of Organizational Support in Promoting Creative Direction. Iraqi Administrative Sciences Journal. 1(2): 335-360.
Al-Hmadeen, R., (2002) Social Responsibility Accounting in Jordan Institutions: A Field Study, Unpublished MA thesis, Al Al-Beit University, Mafraq, Jordan.
Ali, M.A., Omer, S.O. & Sadq, Z.M. (2018). The Role of Information System Efficiency Human Resources in the Strategic Practices of Human Resources Management. Iraqi Administrative Sciences Journal. 2(2): 219-233.
Ali, M.H., Sadq, Z.M. and Ibrahim, S.A. (2019). The Role of Administrative Transparency in Achieving Organizational Health an Empirical Study of a Sample of Lecturers' Views at Koya University. International Conference on Accounting, Business, Economics and Politics ICABEP2019. Tishk International University, Erbil, Iraq. pp: 16-25. DOI: 10.23918/ICABEP2019p5.
Aljaf, N. and Sadq, Z.M. (2015). The Impact of Employee Motivation on Organisational Performance. An Empirical Study at Hayat University-Erbil/Iraq. Journal for Studies in Management and Planning. 1(10): 83-93.
Aljaf, N.A., Sadq, Z.M., and Hassan, R.S. (2019). The Role of Activating Work Ethic in Reducing Manifestations of Administrative Corruption. Journal of University of Human Development, 3(2), 493-523.
American accounting association, (1973). Report of the Committee on Environmental Effects of Organizational Behavior, the Accounting Review Supplement to Vol. XLV III.
Anthony, R.N., Hawkins, D.F., & Merchant, K.A. (2004) Accounting Text and Cases, 11th edition. Singapore, McGraw – Hill, Inc.
Ball, A., Owen, D., and Gray, R., (2000). External Transparency on Internal Capture? The Role of Third Party Statements in Adding Value to Corporate Environmental Reports, Business Strategy and the Environment, Vol. g, No.1, January / February.
Belkaoui, A. (2004). Accounting Theory, 5th Edition, USA.
Best, A. (1997), Competitive advantage in learning organization. McGraw-Hill, USA.
Brewer, M. (2005). Managerial Accounting, 2nd edition. New York, McGraw – Hill Companies, Inc.
Charles, T.H., Srikant, M.D., and George, F. (2005). Cost Accounting: A Managerial Emphasis. 12th edition, New York, Prentice Hall.
Chase, R. (2001). Operations Management for Competitive Advantage, McGraw-Hill.
Colin, D. (2004). Management and Cost Accounting, 6th edition, Thomson Learning.
Dale, B. (1997). Managing Quality and Human Resource, Black Well.
Deegan, C. (2006). Financial Accounting Theory, McGraw-Hill Australia, Sydney.
Drucker, P.F, (2008). An Introductory View of Management, Harper's college press, U.S.A
Dunn, P.E. (2003). Responsibility Accounting, London.
Edmonds, T.P. (2003). Fundamental Managerial Accounting Concepts, 2nd edition, Irwin, McGraw – Hill.
Evans, J.R. (1997). Production and Operations Management: Quality, Performance & Value, 5th edition, West Publishing, USA.
Frankental, P., (2003). Corporate Social Responsibility – a PR invention? Corporate Communication, an International Journal, Vol. 6, N. 1, pp. 18 – 23.
Freeman, R.J., shoulders, C. (2003). Governmental and non – profit accounting theory practice, 7th edition Pearson education Inc., prentice Hall, New Jersey.
Garrison, R.H. (2006). Managerial Accounting, 11th edition, New York, Home wood Illinois.
Gray, R., & Bebbington, (2000). Environmental Accounting, Managerialism and Sustainability: Is the planet Safe in the Hands of Business and Accounting, Advances in Environmental Accounting and Management, Vol. 1, p. 1- 44.
Gray, R., (2002). The Social Accounting Project and Accounting Organizations and Society: Accounting Is Applied in the Financial Statements of Companies in Gaza Strip, Journal of Islamic University: Human studies series, Vol. 15, Issue 1, p. 239- 281.
Gray, T., & Ricketts, D. (1982). Cost and Managerial Accounting, McGraw –Hill, Book Company, New York.
Hall, R.H. (1992). Organizations, Structures and Process: Process and Outcomes, 5th edition, Prentice-Hall of India, New Delhi.
Hansen, D.R., Mowen, M. (2005). Management Accounting, 7th ed. Singapore, south – western.
Heizer, J. & Render, B. (1999). Principles of Operations Management, Prentice Hall.
Heizer, J. & Render, B. (2001). Principles of Operations Management, Prentice Hall.
Heymann, H.G. & Bloom, R. (1990). Opportunity Cost in Finance and Accounting, 1st edition, USA, Quorum Books.
Hilton, R.W. (2002). Managerial Accounting, 5th edition. Irwin, McGraw-Hill.
Hoffman P.N. (2000). An Examination of the Sustainable Competitive Advantage, Concept: Past, Present, and Future", Academy of Marketing Science Review.
Holmes, S.I. (1985) Corporate Social: Performance and Present Areas of Commitment, Academy of Management Journal, 20(3).
Horngren, C.T. (1999). Management and Cost Accounting. Europe, prentice Hall Inc.
Jones, G.R, (2001). Organizational Theory, Prentice Hall, USA.
Karim, S.M, Sadq, Z.M. and Al-Ahmedi, M.W. (2016). Equity Capital Sovereignty and Country’s Economical Change. International Journal of Research in Social Sciences and Humanities. 6(2): 1-9.
Keller, D.E., Bulloch, J. & Shultis, R.L. (2008). Management Accountants Handbook, 4th Edition, John Wiley & Sons, Inc.
Khorsheed, R.K., Othman, B., Sadq, Z.M. (2020). The Impacts of Using Social Media Websites for Efficient Marketing, Journal of Xi'an University of Architecture & Technology, 12(3): 2221-2235, DOI: 10.37896/JXAT12.03/186.
Kishore, R.M. (2003). Cost Accounting, 5th edition,New Delhi, Taxmann Allied Services (P.) ltd.
Krajewski, L.J. & Ritzman, L.P. (1996). Operations Management: Strategy & Analysis, 4th
edition, Addison-Wesley, U.S.A.
Laufer, W. (2003). Social Accountability and Corporate Greenwashing, Kluwer Academic Publishers, Netherlands, Vol. 43, No.3.
Lucey, T. (2003). Management Accounting, 5th edition, Great Britain, continuum.
Macmillan, H. & Tampos, M. (2000). Strategic Management Process: Content and Implementation, Oxford University; Press.
Mala, H.M., Ahmed, B.S., & Sadq, Z.M. (2017). Organizational Institutional Effectiveness through Transformational Leadership, Qalaai Zanist Journal, 2(3): 128-150, DOI: 10.25212/lfu.qzj.2.3.07.
Mantak, S.O., Wali, A.I., & Sadq, Z.M. (2019).The Role of Training and Empowering Human Resources Strategies on Enhancing the Capabilities of Innovation Strategic, Koya University Journal of Humanities and Social Sciences, 2(1): 98-108, DOI: 10.14500/kujhss.v2n1y2019.pp98-108.
Martinich, J.S. (1997). Production & Operations Management: An Approach. John Wiley & sons, New York.
Merkhan, K.H.A., Awmor, S.O., Sadiq, Z.M. (2017). Analyzing the Role of Strategic Alignment of Business Strategies According to the Miles & Snow Model in Competitive Intelligence (A Comparative Study between CCC Beverage Industry Co. Ltd. And Al-Hayat Soft Drinks and Mineral Water Co. Ltd. in Erbil), Zanco Journal of Humanity Sciences, 21(6): 11-39, DOI: 10.21271/zjhs.21.6.2.
Miller, A. & Dess, G. (1996). Strategic Management, 2nd.edition, McGraw-Hill, New York.
Mintizberg, M. & Quinn, J. (1998). The Strategy process concepts. Context Cases. Prentice-Hall International Inc, USA.
Mohammedamin, S.I., Sadq, Z.M, & Othman, W.M. (2018). The Relationship Between Social Capital and Quality of Work Life and their Impact on Strategies to Enhance Employment Intolerance a Survey Study of the Views of a Sample of Teaching Staff at Nulj University in Erbil City. Zanco Journal of Humanity Sciences. 22(3): 156-176. Doi: 10.21271/zjhs.22.3.9.
Najm, F.H., Sadq, Z.M., & Al-faqi, A.M. (2019). The Role of Human Resources Management Practices in Enhancing the Level of Social Responsibility, Qalaai Zanist Journal, 4(3): 836-878, DOI: 10.25212/lfu.qzj.4.3.10.
Omer, S.O., Sadq, Z.M., & Ahmed, S.A. (2017). The Role of Strategic Leadership Practices in Enhancing the Level of Organizational Performance. Zanco Journal of Humanity Sciences, 21(5): 220-238.DOI: 10.21271/zjhs.21.5.14.
Othman, B., Harun, A., Ismail, D.A., Sadq, Z.M., Ali, S., & Ramsey, T.S. (2019). Malaysian Consumer Behaviour towards Internet Banking: An Application of Technology Acceptance Model, International Journal of Psychosocial Rehabilitation, 23(2): 689-703, DOI: 10.37200/IJPR/V23I2/PR190324.
Pandey, I.M. (1005). Essentials of Management Accounting. Delhi, Vikas publishing House PVT Ltd.
Patel, A.T. (2013). Responsibility Accounting: A Study in Theory and Practice, Indian Journal of Applied Research, Vol. 3 No. 3.
Peteraf, M.A., (1993). The Corestones of Competitive Advantage: A Resource - Based View", Strategic Management Journal, Vol.14, PP.179-191.
Pitts, R.A., Lei, D. (2003). Strategic Management Building and Sustaining Competitive Advantage", West Publishing Company, New York.
Pride, W.M, Hughes, R. J., & Kapoor, j. R., (2005). Business, Houghton Mifflin Company, USA.
Rahaleh, M.Y. & Sharair, J.D. (2008). The Extent Social Responsibility Accounting Application in the Qualified Industrial Zones in Jordan, International Management Review, 4(2):5- 17.
Robbins, S.P. (2008). Organization Theory, Structure, Design & Application, 3th edition, Prentice-Hall, Inc.
Rowe, C., Jacob, G., & Birnberg, M.D. (2008). Effects of organizational process change on responsibility accounting and Managers revelations of private knowledge, Accounting organization and society, 33(2):16-165.
Russell, R.S. & Taylor, B.W. (2000). Operations Management, West Publishing Co.
Sadq Z.M. (2019). The Role of Empowerment Strategies in Achieving Organizational Effectiveness. International Journal of Social Sciences & Educational Studies. 5(3): 110-127. DOI: 10.23918/ijsses.v5i3p110.
Sadq Z.M. (2019). The Role of Leadership Soft Skills in Promoting the Learning Entrepreneurship. Journal of Process Management. New Technologies. 7(1): 31-48. DOI: 10.5937/jouproman7-20122.
Sadq, Z.M. (2015). An Assessment of Measuring and Improving Managing Performance through Rewards at Koya University -Kurdistan Region / Iraq.Journal for Studies in Management and Planning. 1(6): 280-288.
Sadq, Z.M. (2019). The Relationship between Organizational Power and Job Involvement and Their Impact on Achieving Strategic Objectives (An Empirical Study of Private Hospitals Managers' Perspectives in Erbil City, Kurdistan Region of Iraq). International Journal of Multicultural and Multireligious Understanding. 6(5): 627-637. DOI: 10.18415/ijmmu.v6i5.1159.
Sadq, Z.M., Ahmad, B.S., Saeed, V.S., Othman, B., and Mohammed, H.O. (2020). The Relationship between Intellectual Capital and Organizational Trust and Its Impact on Achieving the Requirements of Entrepreneurship Strategy (The Case of Korek Telecom Company, Iraq). International Journal of Advanced Science and Technology, 29(2), 2639-2653.
Sadq, Z.M., Aljaf, N.A. & Hasan, R.S. (2018). The Role of Human Capital in Achieving Competitive Advantages. International Journal of Social Sciences & Educational Studies. 4(4): 53-63. DOI: 10.23918/ijsses.v4i4p53.
Sadq, Z.M., Khorsheed, R.K., Mohammed, H.O., and Othman, B. (2020). The Effect of Administrative Leadership on Achieving Business Success Strategies (The Case of Lebanese French University). International Journal of Advanced Science and Technology, 29(2), 3095-3102.
Sadq, Z.M., Othman, B. & Khorsheed, R.K. (2019). The impact of tourism marketing in enhancing competitive capabilities. African Journal of Hospitality, Tourism and Leisure. 8(5): 1-11.
Sadq, Z.M., Sabir, H.N., & Saeed, V.H. (2018). Analyzing the Amazon Success Strategies. Journal of Process Management – New Technologies, 6(4): 65–70. DOI: 10.5937/jouproman6-19264.
Sadq, Z.M., Mohammed, H.O., Othman, B. & Saeed, V.S. (2020). Attitudes of Managers in the Knowledge Private University towards the impact of Human Capital in Achieving Competitive Advantages. TEST Engineering and Management. Vol. 82: 393 – 401.
Sadq, Z.M., Othman, B. and Mohammed, H.O (2020). Attitudes of Managers in the Iraqi Kurdistan Region Private Banks towards the Impact of Knowledge Management on Organizational Effectiveness. Management Science Letters. 10(8), 1835-1842. DOI: 10.5267/j.msl.2019.12.035.
Saeed, F.S., Omar, S.O. & Sadq, Z.M. (2018) Role of Managerial Leadership Skills in Enhancing Career Commitment. Iraqi Administrative Sciences Journal. 2(4): 309-334.
Schlange, R; Bassen, A., & Meyer, K. (2006). The Influence of Corporate Responsibility on the Cost of Capital. Begriffserlauterung, in: Zeitschrift fur Wirtschafts-und Unternehmensethik, Jhrg .6(2): 231-235.
Sekaran, U. (2005) Research Method for Business: A Skill Building Approach. 2nd edition. New York: John Wiley & Sons.
Slack, N., Chambers, S., Harland, Ch., Harrston, A., & Johnston, R. (2004). Operations Management. 4th edition, Prentice Hall: New York.
Slack, R., & Wernrfelt, B. (1998). Competitive advantage and sustinabel development in international organizations. Journal of knowledge practice. 3 (2).
Stevenson, William, J. (2007). Production: Operations Management, 8th edition, Von Hoffmann Press.
Stone, P. W. & Leong, G. (1994). Operation Strategy: Focusing Competitive Excellence, Allyin & Bacon, USA.
Suhong, L., Ragu-Nathan, B., & Ragu-Nathan, T. (2006). The impact of supply chain management practices on competitive advantage and organizational performance, The International Journal of management science, 34, 107 – 124.
Toms, N., (2002). Firm Resources, Quality Signals and Environmental Reputation: Some United Kingdom Evidence, British Accounting Review, Vol. 34, p. 52- 70.
Tuan, T. (2017). Application Responsibility Accounting to Sustainable Development in Vietnam Manufacturers: An Empirical Study, Economics World, Vol. 5, No. 6.
Vondermbse, M.A & White, G.P. (1996). Operations Management: Concepts, Methods Strategies, West Publishing.
Wali, A.I., Omer, S.O. and Sadq, Z.M. (2016). The Role of Human Resource Development Strategies on Capabilities of Strategic Innovation (An Empirical Study at Akre Technical Institute/Kurdistan Region- Iraq). International Journal of Humanities and Cultural Studies. 3(1): 1453-1474.
Wali, A.I., Sadq, Z.M. and Rasheed, J.S. (2016). The Role of Strategic Information System Characteristics on Customer Service Quality (An Empirical Study at Soran and Sardam Private Hospitals in Iraqi Kurdistan Region Erbil City). International Journal of Humanities and Cultural Studies. 3(2): 1778-1790.
Wang, C. Hung, L., & Chu, C. (2011). Types of Competitive Advantage and Analysis. International Journal of Business and Management, 6 (5), 100-104.
Williams, C., (2002). Management, South – Western College Publishing, USA.
Zairi, M. (2000) Social Responsibility, and impact on Society. The TQM Magazine, 12(3).
Zimmerman, J.L (2003). Accounting for Decision Making and Control, 4th edition, Irwin, McGraw – Hill.
DOI: http://dx.doi.org/10.18415/ijmmu.v7i3.1584
Refbacks
- There are currently no refbacks.
Copyright (c) 2020 International Journal of Multicultural and Multireligious Understanding
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
https://ijmmu.com
editor@ijmmu.com
facebook.com/ijmmu
Copyright © 2014-2018 IJMMU. All rights reserved.