tainable Business1 Development of an Islamic Model for Sus

Kashanipour, Mohammad; Farokhi, Mojtaba; Ghlami Jamcarani, Reza; Mehrabanpour, Mohammadreza; Meisami, Hosein

doi:20.1001.1.23225645.1398.8.2.7.5

tainable Business1 Development of an Islamic Model for Sus

Document Type : Original Article

Authors

mohammad kashanipour ¹

mojtaba farokhi ²

reza ghlami jamcarani ³

Mohammadreza Mehrabanpour ⁴

hosein meisami ⁵

¹ Associate Professor, Department of Accounting, Farabi Campus, University of Tehran, Iran

² PHD Student in Accounting, Qom Branch, Islamic Azad University

³ Department of Accounting, Qom Branch, Islamic Azad University

⁴ Department of Accounting and Finance, Faculty of management and accounting, University of Tehran, Farabi Campus, Qom, Iran

⁵ Assistant Professor of Monetary and Banking Research Institute, Central Bank

https://doi.org/20.1001.1.23225645.1398.8.2.7.5

Abstract

The differences between attitudes and approaches of Islam to progress and development
with those of the Wes tern world are quite clear. Hence, it is inevitable to pay attention
to the cultural and environmental requirements of Islamic societies in designing and
developing an Islamic model of progress. The main purpose of this s tudy is to present
a model for sus tainable business development and progress based on Islamic approach
and find out its dimensions, components and indicators. For this purpose, the required
data were collected through qualitative content analysis of Islamic texts through inductive
method. Based on the results, and considering the validity of the results (Credibility,
Transferability, dependability, and Conformability), the Islamic Model of Sus tainable
Business contains seven dimensions: 1) Economic, 2) Environmental, 3) Social, 4) Labor
and Production, 5) Management and Leadership, 6) Human Capital, and 7) Progress and
Excellence. This model, in the form of 36 components and 132 indexes, in the light of
two fundamental Islamic principles (jus tice and ethics), will prepare the grounds for the
achievement of Islamic sus tainable development goals.

Keywords

Sus tainability

sus tainable business

Islamic sus tainability

Islamic model