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)

Yakaw Hamad Abdullah, Salih Rasul Agala, Peshkawt Abdullah Abdulkarim


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.


Social Responsibility; Social Responsibility Accounting; Competitive Advantages

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