The Wasta – Is it an Ethical Problem for Muslim Auditors and Accountants?

Małgorzata Czerny


Progressive globalization means that business entities conduct business in various parts of the world and in different cultural circles, often using the local services. A knowledge of certain cultural differences and the resulting phenomena that create mechanisms and style of doing business becomes indispensable today. The article aims to present a phenomenon of the wasta, relatively little known in other cultures but widespread in Muslim society. This paper shows what a wasta is from a sociological point of view and investigates some consequences of it (political and economic), but mostly tries (by analyzing principles of Islamic ethics – qualitative research) to answer the question whether the wasta can pose an ethical challenge for Muslim accountants and auditors, whose threats their clients should be aware of.
Author Małgorzata Czerny (WZ / KR)
Małgorzata Czerny,,
- Department of Accounting
Publication size in sheets0.5
Book Soliman Khalid S. (eds.): Education Excellence and Innovation Management: A 2025 Vision to Sustain Economic Development during Global Challenges. Proceedings of the 35th International Business Information Management Association Conference (IBIMA), 2020, International Business Information Management Association , ISBN 978-0-9998551-4-1, 17001 p.
Keywords in Polishwasta, islam, etyka, księgowi, audyt
Keywords in EnglishWasta, Islam, Ethics, Accountants, Auditors
Languageen angielski
Score (nominal)70
Score sourceconferenceList
ScoreMinisterial score = 70.0, 28-07-2020, ChapterFromConference
Citation count*
Share Share

Get link to the record

* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
Are you sure?