This study aims to discuss the roles of the accountant as a “business partner” who provides “value-added” services to the organisation; “value added” is conceptualised from the Maqasid Al-Shariah perspective.
Seven in-depth interviews were conducted, and observations were made during two meetings. Data from the interviews and observations were analysed using thematic analysis.
The authors noted that activities to educating, upholding justice and preserving maslahah by the accountants in this study had created a trust to the accountants and accounting practices in the organisation. The authors suggest that “trusted business partner” is the key characteristic for an accountant to be perceived as providing value-added services to the organisation.
This study contributes to the discussion on how accountants add value to organisations and adds to the limited body of accounting research that provides empirical evidence on Maqasid Al-Shariah perspective in understanding accountants’ roles.
