CHAPTER 2

Ethics and moral values

according to different
worldviews (Islam, the eastern
cultures and the west)
BY:
NURUL ATHIRAH
NORDIN
 LEARNING OUTCOMES
Student will able to understand of :

Ethics and moral values according to different worldviews

(Islam, the eastern cultures and the west) based on :

• Justice
• Trust
• Righteousness
• Promoting good and preventing evil
• Equality
• Awareness
• Humanity
 OUTLINE OF CHAPTER
 In this chapter, the “Western” worldview, values and norms are discussed.

 The Islamic worldview and values are then presented and contrasted with the
“Western” worldview and are shown to be different. These differences are shown to
lead to different economic objectives, norms and socioeconomic behavior.

 The researcher suggests that, extending Roslender’s (1992) concept of and not
merely a technical subject devoid of religious and philosophical values, conventional
accounting is based on a European psyche quite different from Islamic worldview and
philosophy.

 Conventional accounting has certain implicit values and norms of its own society and
this is reflected in the way it was developed and expanded.

 Further, in its present conformation, it is devoid of those values, which we can term
spiritual/religious and thus may not be appropriate for an Islamic society.

 There is therefore a need for an alternative ‘Islamic accounting’ consistent with their
world-view and objectives. The succeeding chapters examine this need in detail.
 OUTLINE OF CHAPTER

 A worldview (weltanschauung) can be thought of as the set of implicit or explicit assumptions about
the origin of the universe and the nature and purpose of human life (Chapra, 1992).

 In the words of Lovejoy (1960), it controls the “nature of man’s reflections on almost any subject”.

 Differences in world-view can lead to differences in economic values and norms which in turn
affects accounting.

 According to Haralambos & Holborn (1995), values are beliefs that “something is good and
desirable”.

 Values define what is important and consequently what is worth striving for. Norms, on the other
hand, are the guidelines that guide conduct in particular situations. Norms are said to define “what
is acceptable and appropriate behavior in particular circumstances”.

 We can thus see that the three terms namely the worldview, values and norms constitute the
thought/ behavior interface.

 Worldview is at the most general level, values at a more detailed level and finally norms at a very
detailed, specific level.
 OUTLINE OF CHAPTER

 Every society has a shared worldview, norms and values, which give it its distinctiveness and
cultural identity and delineate it from other societies and cultures.

 The group, which shares this cultural identity, could be of national, regional, ethnic or linguistic
origins. However, when similar norms and values transcend geographical, linguistic and even
ethnic boundaries, the society tend to become a civilisation, even if these linguistic, ethnic and
geographical traditions remain intact among the group sharing this ‘civilisational’ identity.

 The researcher differentiates two civilisations here, the Western (Anglo-American/Western

European) and Islamic civilisations (Hunttington, 1996; Economist, 1998).

 The differences in the worldviews, values and norms between the two civilisations are in part due
to their sources.

 The West takes its values from philosophical thought although it cannot be denied that Western
values have been influenced by Judeo-Christian religion (Russell, 1995).

 Despite this, however, 20th Century Westerners seem to be moving away from religion (Ashford &
Timms, 1992). On the other hand, Islamic civilisation sources its values from its religious
scriptures, the Qur’an and Hadith, although Muslim society has not been immune to Western
philosophical developments and influence.
As an adult, you already have a worldview. The challenge is to formalize it by asking probing questions
to help you understand what you believe and why you believe it. During this process, if your thinking is
inconsistent with biblical teaching, you can discard the false ideas and replace them with truth. A
number of worldview resources are available to help you through this formalizing process. Different
resources employ somewhat different approaches, but they all provide foundational answers to the big
questions of life.

These seven questions are common to many worldview resources and provide an effective tool for
adults, as well as teenagers, particularly to evaluate the worldview of books, music and movies:

•Is there a god and what is he like?

•What is the nature and origin of the universe?
•What is the nature and origin of man?
•What happens to man after death? •WORLDVIEW FOR ADULTS
•Where does knowledge come from?
•What is the basis of ethics and morality?
•What is the meaning of human history?
 WORLDVIEW AND ETHICS

Ethics is, in plain terms, simply the study of morality. Morality is one of those issues which
every worldview addresses, but which has no empirical basis for its answers. Every
worldview has an approach to figuring out what should be considered right and wrong,
but the basis for understanding it does not come from any kind of empirically provable
foundation. It is based on the assumptions of the worldview itself.
Understanding the place of ethics in a worldview system is critical in understanding the
system. That is because this is an areas which gets expressed overtly in the lives of
every human being. Without a means of understanding the foundation for ethics, human
beings are simply left to flounder in life when moral issues come up which have to be
dealt with. Lets begin by looking at how the four worldviews deal with the topic of ethics.
 The Basic Worldviews
There are a number of ways to look at worldview, but as we break it down to its most foundational components, we can
divide it into four unique ways of understanding reality. Each of these four are so different that they actually contradict
one another. The four are Naturalism, Animism, Far Eastern Thought and Theism.

Naturalism is the belief that only material reality exists. There is no God or spiritual existence. The practical implication
of Naturalism is that morality becomes strictly man made. Man, himself, is the only known being in the universe which is
able to make moral distinctions and must decide for himself how to structure life. Naturalistic belief systems include
existential-ism, secular humanism, atheism, much of postmodernism and others.

Animism sees reality to have separate material and spiritual parts which interact in a symbiotic relationship. There are
spiritual gods who manifest themselves in physical nature and are capable of causing good or evil to happen to
humans. It is up to people in the physical world to perform the necessary rites and ceremonies to take care of the needs
of the gods. Those who do right are treated well by the gods and those who falter find things going wrong. The practical
implication of this worldview is that people tend to live completely “in the present” for the purpose of appeasing and
manipulating the gods. Animistic religions include such belief systems as Shinto, Wicca, Voodoo and various other
nature based religions.

Far Eastern Thought understands reality to be a totally impersonal cosmos which is moving toward unity. Though it is
impersonal, everything is understood to be a part of everything else – god is everything and everything is god. All of
material reality is seen to be an illusion, as the actual reality is the unity of all. The practical implication is a passivism
which asserts that we can’t objectively know anything so there is no need to get agitated about anything. Far Eastern
systems include Hinduism, Buddhism, elements of New Age and others.

Theism is the belief that there is a God. This God may be either personal or impersonal. Theistic systems usually
depend on some kind of revelation as their authority source, and the way things ought to be are prescribed by a written
revelation or a prophet. The practical implication of Theism is that adherents should work to fulfill the morality specified
by the authority. Theistic belief systems include such traditions as Christianity, Judaism and Islam along with many spin-
offs such as Jehovah’s Witnesses, and Mormonism.
 How Do the Four Worldviews Approach Ethics?

Naturalism

Naturalistic ethics is based on the principle of moral relativism. Since the entire foundation
of Naturalism is based on the premise that no transcendent reality exists, there is no place
for an outside, authoritative moral code to come from. As such, all morality and ethics
must be decided upon by human beings. This is true whether one is working from the level
of the individual or society. For society specifically, its ethical codes must be developed
either by societal consensus or by the imposition of a moral code by those in power.
The relativistic part of the equation is also very prominent. In Naturalistic ethics, the
standards are changeable over time. As society changes, it is appropriate that the moral
codes also change. In the same way, various cultures or societies may appropriately have
different moral standards based on the perceived needs of the society or the desires of
those in power.
 How Do the Four Worldviews Approach Ethics?

Animism

An Animistic ethical system recognizes moral absolutes within boundaries. The

boundaries are, of course, dictated by the particular gods that the people worship.
The foundation for this lies within the order of nature – which includes both the natural and
supernatural worlds. Humans are believed to have obligations toward the spirits in the
spirit world, and the spirits have obligations toward humanity. Ethics are governed by
these obligations. Each Animistic group evaluates nature based on their perspective and
develops an ethical code based on what they believe the gods approve of. They then
organize their society based on that perception.
 How Do the Four Worldviews Approach Ethics?

Far Eastern Thought

The foundation for Far Eastern Thought ethics is based in the concept of karma. While
the expression is a bit different than in Naturalism, this too is based on a form of moral
relativism. The karmic system asserts that reality does have an objective structure, and in
order to advance to higher levels within that structure individuals must live life in
accordance with that reality. When one lives properly, positive karma is accumulated.
Likewise, when one lives wrongly, negative karma is collected. Ones progression through
the life cycles is helped or hindered by the karma compiled.
However, there is a problem in that there is no transcendent being to pass this
information on to humanity. As such, individuals must depend on their own personal
sense of right and wrong to make ethical determinations. Thus, while a collective sense
of right an wrong does emerge within a society, the ultimate understanding of this is
necessarily relative to the individual.
 How Do the Four Worldviews Approach Ethics?

Theism

Theistic ethics is firmly based on moral absolutes. Every Theistic system,

regardless of its specifics, asserts that there is a transcendent God who has
determined what is right and wrong and has, in some way, revealed that
information to mankind. Ethics and morality are understood to be based on
that revelation. Whatever God has revealed to be right is right, and anything
that runs contrary to that is considered wrong.
EXAMPLE
Christian Ethics

Ethics can be defined as a system of moral principles and rules of conduct which are recognized
and followed by a group of people. It deals with the values which underlie human conduct –
specifically related to what is right and wrong, good and bad.
The moral principles which determine what is ethical and what is not ethical is squarely based
upon the group’s worldview assumptions. Above we have already looked at the worldview
assumptions and implications of the four foundational worldviews. Now we want to turn our
attention specifically to an understanding of ethics from a Christian perspective.
The Christian worldview is firmly in the camp of Theism. Right off the bat, Christians do not
acknowledge the legitimacy of the ethical foundation of the three worldviews outside of Theism.
And while we do agree with the approach to understanding ethics found in generic Theism, it is
necessary to go a step further and say that the specific authority we consider valid for our ethical
base is not generic.
EXAMPLE The Source of Christian Ethics

When it comes to Christian ethics, we are dealing with a worldview foundation which has its source specifically in the
Bible. The teachings of the Bible acknowledge a transcendent God who is understood to have a particular way
that he wants mankind to act, and has revealed that desire to mankind. This revelation is special in the sense
that God has intentionally given it to mankind in propositional form – in language. This is commonly referred to
as special revelation. While we come to understand this moral foundation from what is written in the Bible, the
foundation itself emerges from the very character of God. He has not merely made up rules for mankind to follow.
Rather, he has described his own character and set that as the standard for human ethics. God has revealed himself
to be holy; that is morally perfect. He has, then, revealed to man what that holiness looks like. There is an element of
God’s revelation which is general in nature. God has revealed himself through the universe he has created. As a
part of that, he as placed within the spirit of every person a conscience which gives a sense of right and wrong.
However, it is very possible for a person’s conscience to become seared and distorted by suppressing it. But even if
a person’s conscience is not severely depressed, it is still impossible for an individual to completely understand the
holiness of God. This is because God is so far beyond our natural understanding that he can only be fully known if
he takes the initiative and somehow shares that information with us. He exists outside of our material universe, so
for specific information about his character to become known to us it must be revealed. As a result, the true
knowledge of morality, and the ethical understanding which emerges out of it, can only be known by special
revelation – God’s direct communication of that information to mankind. And God has specifically revealed to us what
is right and wrong, good and bad, through the Bible.
 EXAMPLE
The Inevitability of Sin

But the fact that we have knowledge of what is right and good does not mean that we will follow it – even if that is the
deepest desire of our hearts. From the time of the fall, sin has permeated our very existence and has created in us the
tendency to commit offenses against God. And we do that on a continuing basis – even the best of us.
The big problem that we run into is that God cannot allow sin to stand. Any and every offense against God must and will
be judged by him. There is no human being who can escape this judgment in and of his or her own power. Ethical
lapses are an expression of sin and every person sins. As a result, we also find ourselves under the judgment of God
because of our sin.
But the sin problem does not leave us without hope. The work of Jesus Christ on the cross was God’s way of providing
a means for mankind to receive forgiveness for these spiritual offenses against him. When an individual recognizes his
sin, repents from it and asks God’s forgiveness, God applies the fix to our lives.
Our understanding of ethics, then, is a recognition that there is a good and right way to live and that it is based on the
very character of God. If we want to express his ethics in our lives, we must know who he is and imitate him.
Then when we fail, as we inevitably will, Christian ethics requires that we acknowledge our failure to God and make it
right, whatever that takes. When that ethical failure has an effect on another person, we have to make that right, as well.
EXAMPLE
Christian Responsibility in Ethics

When it comes to lapses in ethics because of sin, even though it is an integral part of our earthly existence, we are
still responsible for it when it happens. When we sin, we have made a choice not to follow God and are responsible
for our choice. There are, though, things we can do to more effectively make right choices.
First, we must learn what is right. God has revealed that knowledge to us in Scripture, so we can acquaint ourselves
with that information. In processing this, though, we need to realize that an understanding of ethics is not simply a
matter of picking out religious laws written in the Bible and following them. Of course, where specific actions are
prescribed we must be willing to acknowledge and follow them. However, much of the ethical foundation found in the
Bible is an expression of principles. As such, we must understand the principles and apply them to our various life
situations, even if those situations are not specifically mentioned in the Bible.
A second thing we can do to become more effective in making right choices is to make an intentional decision to live
rightly. The actions we take in life are based on the free will decisions we make. When we decide to live by the
knowledge of God’s revelation, we put ourselves in a position to live in fellowship with him.
Finally, we must have an attitude of gratitude to God. Simply knowing what is right does not give us the power to live
rightly. That power only comes as we live in relationship with him. When we have an attitude which acknowledges
our dependence on him and we live our lives based on that attitude, we cannot help but be grateful for the fact that
he has made it possible for us to follow the ethical principles which he has revealed to us.
 Conclusion

Christian ethics are a concrete expression of an objective reality. A way

is good and right only if it reflects the character of God, himself. Since
God exists outside of our ability to know him by natural means, we must
depend on his revelation of himself for our understanding of ethics.
Since he has revealed himself, it is up to us to make the choice to learn
about him and to live by the revelation he has given.
State of the moral and ethics value based on your personal religion
 The Western Worldview and values

 A caveat is in order before discussing the Western world values. The researcher recognizes that
like other societies, Western society is not monolithic and homogenous but reflects a continuum of
values. For example, individualism and consumer culture prevails in most parts of the USA, a
more communitarian approach is recognized in, for example, the Rhine model of capitalism in
Germany and other parts of continental Europe, where maximization of profits and shareholder
wealth is not the main objective. The former Warsaw pact countries were at least until recently
more socialistic in approach.

 The study by Ashford & Timms (1992), for example, indicates wide disparities among respondents
in Western European countries surveyed regarding attitudes to religion, politics and other social
matters.

 Despite this fact, however, certain fundamental beliefs such as democracy, materialism,
secularism and utilitarianism still pervade Western values and thought and can be considered root
metaphors of being ‘Western’. Haralambos & Holborn (1995), for example, note that materialism
and individual achievement have been suggested as major values in Western industrial society.

 The notions of democracy, liberalism and secularism are some of the values, which underlie
Western society and in turn affect economic behavior and accounting. Other values include
individualism, consumerism and empiricism. Certain newer values such as environmentalism,
pluralism and gender equality are becoming more mainstream, but cannot be as yet considered
core values and therefore will not be discussed.
 Western Worldview

The researcher considers the Western Worldview as a basically materialist worldview, in the sense
that it is mostly sceptical towards the concept of life after death. Even when there is a belief in God or
a spiritual being, it does not seem to influence economic or political behaviour to any great extent.
Thus, religion to the Occident:

“.....means a way of spending an hour or so on Sundays in practices which give him some support and
strength in dealing with the problems of daily life, and which encourages him to be friendly towards other
persons and to maintain the standards of sexual propriety, it has nothing to do with commerce or
economics or politics or industrial relationships....or may even look upon religion as an opiate developed
by exploiters of the common people in order to keep them in
subjection”.
(Watt, 1979, p3 as quoted in Haneef, 1997)

A more atheistic materialist Western view (e.g. Marxist) would hold that “matter is the primordial or
fundamental constituent of the Universe, which is not governed by intelligence, purpose or final
causes” (Chapra, 1992, p22). The consequence of this worldview is that material wealth and
sensuous pleasures become the greatest values one could seek or attain. This in turn becomes the
basis for the increasing commercial consumer culture in economics and shareholder wealth
maximisation concepts in accounting
 THE ISLAMIC WORLDVIEW AND VALUES

Islamic ontology presents a dual worldview, this world (universe) and the hereafter. What man does
(in all areas) in this short life affects his prospects in the hereafter. Izetbegovic (1984) views the
Islamic worldview as a distinct and unique paradigm, which is separate from the ‘religious’ worldview
(represented by) Christianity and the secular worldview represented by the West. Although there may
be similarities to the religious or Christian worldview in some aspects such as belief in life after death,
there are some basic differences, which make Islam unique.
Khurshid Ahmad views Islam as unique to the fact that it is a religion based on a Book- the Qur'an,
which has fashioned the unique identity of Muslim culture and civilisation (Mawdudi, 1988). The
Qur’an is believed by Muslims to be the literal words of God revealed in Arabic to Prophet
Muhammad (pbuh). Unlike the Bible, it is not a compilation of several books written in different
historical periods containing God’s commandments, sayings of the Prophets, oral traditions and
historical accounts of Jewish and early Christian life and epistles of the apostles of Jesus (pbuh).
Muslims separate these ‘Words of God’ (in the Qur’an), words and actions of the Prophet (pbuh) (in
the Hadith) and historical material (Prophet’s biography, early Islamic history etc.) into different books.
Only the Qur’an is considered direct divine revelation and the Hadith- an exemplification of the Qur’an
by the Prophet (pbuh) in real life. The Islamic worldview is therefore synonymous with the Qur’anic
worldview. According to Khurshid Ahmad:

“the Qur’an is a book of movement. It presents a message, invites the whole human race to a view of
reality and society, organizes those who respond to this call into an ideological community and enjoins
upon this community the social-moral reconstruction of humanity both individually and collectively.”
(Foreword to Mawdudi, 1988, p xiv)
 THE ISLAMIC WORLDVIEW AND VALUES

According to Mawdudi (1988): The Qur’anic view of reality is as follows:

a)      Allah (God), the one and only Creator and Sovereign of the entire universe created man with a capacity for
cognition, reflection and understanding with the ability to distinguish between good and evil, with the freedom of
choice and volition and appointed him as His vicegerent (Khalifa) on earth.
 
b)      Despite this freedom of choice, God alone is the absolute Lord and Sovereign. Hence, man should not
consider himself independent but to worship and obey God.
 
c)      The life of this world is only a short prelude to the everlasting life after death. The whole universe will come
to an end one day. The world is a place of test of the trust God has placed in man. He is accountable to God,
who will judge him based on his actions on this life. If man chooses the right way and obeys God’s commands in
this earthly life, he will be rewarded with eternal bliss and happiness in Paradise. If he fails to do so, he will
experience the evil effects of corruption and disorder in this world and will taste eternal grief in Hell in the
hereafter (if he does not ask forgiveness and repent to God directly in his earthly life, for his transgressions).
 
d)      The right way of God is revealed to a line of men whom He has selected as Prophets (pbut), from the first
man Adam (pbuh) to the last Prophet Muhammad (pbuh). Some of these Prophets received scriptures (such as
the Torah, Psalms and the Evangel) others received it in the form of scrolls (e.g. Abraham and Moses pbut). He
has sent Prophets to every nation before Muhammad (pbuh). All Prophets carried the same essential message
i.e. to worship only God and to obey His commandments that was revealed to the prophets. Although there were
certain basic commandments, which were common to all prophets, details were different with the condition of the
various nations to which the Prophets came.
 
e)      The final Prophet Muhammad (pbuh) was the first world Prophet for the whole of humanity and not just the
nations he was sent to. The Qur’an being the last scripture until the Day of Judgement, had more
comprehensive principles and some details on many facets of life including the political, social, criminal, ritual,
family and economic spheres. Unlike messianic religions like Christianity, Islam seeks to organise into one
political and ideological community all those who accepted it, to mould this society in accordance with God’s
guidance and strive to reform entire mankind
THE ISLAMIC WORLDVIEW AND VALUES
 THE ISLAMIC WORLDVIEW AND VALUES

From the above, it can be seen that the Islamic worldview is in fact a
dual worldview, this world of action and accountability for the actions
in the next. The Islamic values from the above worldview has been
summarised by Abdalati (1994) as:

a)      Tawhid (Unity) which is the foundation of Islamic belief.

b)      Khilafa (vicegerancy)
c)      Ikhtisab (accountability) and
d)      Adalah (Justice)
 THE ISLAMIC WORLDVIEW AND VALUES

The concept of Tawhid (Unity and Oneness of God) implies that since there is only One God who is
the creator and sovereign of all (humans and non-humans), Islam (literally meaning submission)
requires total submission to Him in all aspects of life. To be a Muslim is to make God the Judge and
Sovereign from whom is derived all laws, values and norms and to do all God has directed and for His
sake according to His will (as revealed in the Qur’an). This is the meaning of worship in Islam which
the Qur’an describes as the purpose of creation. As Haneef (1997) asserts that “it is in this sense that
even economics become part of the ‘religion’ ” (p 44).
Tawhid has direct implications for politics and economy. The Qur’an enjoins consultative government
(Shura’). However, it does not enjoin democracy in the sense, that the people have the absolute right
to make laws in accordance with their own whims and fancies. Sovereignty in Islam is to God alone,
not to the ruler (even of an Islamic state) or the people. Hence, any laws whether social, economic or
accounting cannot contradict the Qur’an, which serves as the constitution of an Islamic state. There is
also no separation of the Mosque from the State and hence Islam vehemently opposes the principle of
secularisation. All areas of life including the political, economic and social must be consistent with
Islamic values.
 THE ISLAMIC WORLDVIEW AND VALUES

According to the concept of Khilafah (vicegerancy) Allah created men to be his khalifa (vicegerants)
to carry out his divine Will on earth. Thus, khilafah implies trust and responsibility, authority and duty,
election and service (Abdalati, 1994). Man holds a position of high-ranking status in the hierarchy of
all known creatures due to his possession of rational faculties and spiritual aspirations as well as
powers of action. However this rank engenders responsibility. As God’s agent, he is necessarily
imbued with authority and power but in addition honour and integrity. His position confers upon him
certain rights over other creatures. Animals and plants have been created for man to enjoy and use
and for his benefit. Nevertheless, plants and animals, in addition to his own life, religion, family,
property, honour and intellect are a trust which Allah has granted man. This concept of trust
or amanah puts some restriction on the use of economic resources. The concept ofKhilafa has direct
repercussions for liberalism and freedom. Although God has given freedom of choice and action to
man, he is nevertheless commanded to act according to God’s will i.e. within the Islamic framework.
Hence, Islam cannot condone gambling and interest-based finance or the absolute freedom to do with
one’s property as one pleases. Property should be earned and must be seen as a trust from God in
which the disadvantaged in the community have rights.
 THE ISLAMIC WORLDVIEW AND VALUES
Accountability (ikthisaab) to Allah for one’s actions is the next key Islamic concept. The Muslim belief in God’s
Judgement implies that every act in this world will have to be accounted for to Allah when man will be resurrected both
bodily and in spirit in the hereafter. The central purpose of a Muslim by definition is to submit to the Will of Allah and
seek His pleasure (rida’) and his rewards in the Hereafter. Any lawful act done with the intention of pleasing Allah is
considered worship in Islam. “To worship God is to ‘live’ life not to run away from it” (Abdalati, 1994, p15). Associated
with this concept is the belief in rewards and punishments. According to the Qur’an, there are two angels with every
human being who records their every act and this record of reward and sin, will be presented to them on the day of
Judgement as evidence for or against their acts. Allah will judge all the people according to His commandments, which
He revealed to the various Prophets. The scales of judgement (Al Mizan - literally measure) will be set up to measure
the good and the bad deeds. Man is especially accountable to God for his life, youth, wealth (how he acquired and
spent his wealth) and knowledge. Believers with more good deeds than bad deeds to their credit will be sent
to Paradise whereas a person with more bad deeds will be consigned to Hell (unless God forgives them).
The belief in the Day of Judgement according to Abdalati (1994) is the “final relieving answer to many complicated
problems of our world” (p 17). According to him the apparent injustice of criminals getting away with their crimes
produces an air of hopelessness which would result in apathy. “If the good people who are sincere and virtuous seem to
be suffering and the criminals can escape from mundane laws, who, then is left to promote the cause of morality and
goodness” (ibid, p 17), he asks. However,
“This is not to condone injustice or tolerate mischief in this world. It is not to sedate the deprived or comfort their
exploiters. Rather it is to warn the deviants from the Right Path and remind them that the Justice of God shall run its full
course sooner or later”. (Abdalati, 1994, p17)

Accountability requires every Muslim to ensure that every word and deed in this world is in line with Islamic teachings,
whether in the matter of performing their prayers or buying shares in the stock market. Muslims have an extended
concept of utility i.e. God given pain and His pleasure in the hereafter rather than the material pain and pleasure of this
world. God’s pleasure also requires discharge of responsibilities and trusts to other fellow creations, Muslims, Non-
Muslims, animals and the environment. It is not charity to give from one’s wealth to an underprivileged person or group
but rather it is their right on his wealth. Contracts, whether commercial or non-commercial have to be kept. Hence,
although accountability is individual and not vicarious, the responsibility to one’s family, neighbours, community and
humanity as a whole and the objective of seeking God’s pleasure serves as a check on the excesses of
individualistic behaviour and places the individual in the context of the community.
 THE ISLAMIC WORLDVIEW AND VALUES
Justice (Adalah or Qist) is the utmost political, social and economic principle in Islam.
The Qur’an says:
“We sent aforetime Our messengers with Clear Signs and sent down with them The Book and the
Balance (of right and wrong), that mankind may establish Justice”.
(Al-Qur’an, 57: 25)
and
“Allah commands justice, the doing of good (equity), and charity to kith and kin, and He forbids all
shameful deeds and injustice and rebellion: He instructs you, that you may receive admonition”. (Al-
Qur’an, 16:90)

The stress on Justice has implications for politics as well as economic objectives and policy
prescriptions. The establishment of justice implies political power, which has to be undertaken within
the concept of Khilafa. Hence from the earliest times Islam never separated itself from politics or
government. The Qur’an gives certain governing principles for government but does not require any
particular political system except that there must be a political mechanism to unite the Muslims under
the authority of a Khalifa. Muslims are supposed to be ruled by shura’ (or consultation) and all
executive orders are subject to the Shari’ah or Islamic Law derived from the Qur’an and Hadith (see
section 2.6 below).
The concept of justice and equity also implies the objective of individual and social welfare and
public benefit as the objective of an Islamic state. This is especially pertinent in an economic
framework. Hence, not only productive and allocative efficiency but distributive equity as well is
sought in an Islamic economic framework with the aim of achieving social welfare and stability.
Hence, production of certain goods, which may be economically justified (in terms of good monetary
returns) cannot be undertaken due to its effect on social welfare, for example, alcohol, interest-based
financing or gambling operations.
 VIEW AND VALUES OF ISLAM AND WESTERN CIVILISATION

WORLDVIEW AND VALUES: A COMPARISON

The world-view of Islam and values of Islam were discussed above. Briefly these are a dual-world
view, divine unity (tawhid), vicegerancy (khilfah), accountability (ikhtisab). From the principle
oftawhid arises unity of state and religion as opposed to the secularism principles of the West. From
the Western perspective, the current worldview may be termed as materialist fundamental secularism.
Religion is consigned to private life if at all.
The Post-modernist trend of incredulity of meta-narratives seems to imply that there is a lack of
purpose and mission in life (see Handy, 1997). Generally, there is a lack of belief in the hereafter as
the ultimate purpose of life. Even though surveys conducted show a general belief in God (e.g. Ashford
& Timms, 1992), His nature, purpose and relevance to worldly life is at best confused in the minds of
Westerners. It seems to the researcher, that economic materialism has not only become a way of life
but the ultimate purpose of existence in the West. The general idolisation of science and technology,
breakdown in family life coupled with individualism, utilitarianism and consumerism combined with
nihilism seem to characterise Western life. The concept of naturalistic liberty and democracy has led to
legislation as the main means of consensus in moral and legal values. Further the concept of liberty
and individual rights has got out of hand with unrestricted property rights and privatisation of public
resouces which serves to concentrate wealth in the hands of a few and leads to waste, extravagance
and environmental destruction (Arnold & Cooper, 1999; Maunders & Burrit, 1991).
 VIEW AND VALUES OF ISLAM AND WESTERN CIVILISATION

WORLDVIEW AND VALUES: A COMPARISON

However, there is growing concern for the inequity, social welfare and environmental problems but lack
of a fundamental purpose result in lack of consensus among the different groups in Western society on
how to solve these problems (see Gray et al., 1996; Gray & Bebbington, 1998).
On the other hand, the Muslim world is characterised by a lack of political unity, ‘democracy’ and
material progress although Islam itself stresses unity, consultative rule and encourages active
participation in this worldly life. This is evidenced from its early history of egalitarian and just rule and
its later scientific and cultural golden age during Europe’s dark ages. However the sources of Islamic
teachings are intact along with the will of the Muslim masses to change their societies to one enjoined
by Islam and hence, the Islamic resurgence.
Although it may seem inconsistent to compare ‘practical’ Western values with ‘theoretical’ Islamic
ones, the Islamic values are not the theoretical concerns of the clergy but as a whole practised in the
social and economic life of Muslims. This is despite the secular or feudal unrepresentative regimes
ruling the Muslim world today. The fact that Islam is at least partially operational in the economic
domain in many Muslim countries with the increasing role of Islamic finance and economics and the
growth of Islamic institutions justifies the comparison. In any case, it is the duty of academicians to
debate the theoretical issues and develop theoretical and operational models with a view to change
society for the better. Social and critical accountings were once theoretical constructs of some
academicians (see Matthews, 1997 for a review of social accounting over 25 years). If some
academicians did not discuss the issues, these alternative ‘accountings’ would have not have
developed as they have now. In any case the establishment of Islamic economic organisations
attempting to practise Islamic values in the economic domain adds a practical reality to these notions.
 VIEW AND VALUES OF ISLAM AND WESTERN CIVILISATION

WORLDVIEW AND VALUES: A COMPARISON

The above values lead to an economic objective of maximising material riches as the economic
objective of Western civilisation. The theoretical objective of Islam is the attainment of falah
(everlasting success) and rida (God’s pleasure) by acting within God’s law and adopting a moderate
simple life style.
The above values and objectives lead to certain moral/economic and legal norms and
behaviour. This is shown in figure 2-3.
In Islam, economic activity and wealth in Islam is viewed as a means to a balanced life and not its
ultimate or even its main aim. The belief in the Hereafter imposes a ‘moral filter’ and consciousness
and feeling of accountability in one’s actions in this world (Chapra, 1992; Jahangir,
1999). Therefore primacy of social welfare would be the main concern of the Islamic economic
system as opposed to the primacy of profit in capitalist systems. The Shari’ah provides flexible but
in depth guidelines for economic and social behaviour.
COMPARATIVE WORLD-VIEW AND VALUES OF ISLAM AND WESTERN
CIVILISATION

WESTERN WORLDVIEW AND ISLAMIC WORLDVIEW

VALUES AND VALUES

MATERIAL WORLD VIEW DUAL WORLD VIEW

Khilafah: ‘Shuracracy’
Democracy Consultative Government

Secularism Tawhid,Unity Of State And Religion

Amanah: Trust
Individualism Individual In The Context Of Community

Utilitarianism Ikhtisab: Accountability;God’s Pleasure / Rida

Welfare Public Benefit/Maslaha

Liberalism And Freedom Responsibility & Restricted Freedom

COMPARISON OF WESTERN (CAPITALIST) ECONOMIC NORMS VS.
ISLAMIC ECONOMIC NORMS

Western Economic norms (CAPITALISM) Islamic Economic norms

(ISLAMIC ECONOMIC SYSTEM)

Primacy of profit/ wealth Primacy of justice and social welfare

Usury restrictions /degregulated markets Prohibition of interest. Generally non -intervention in
markets

Sanctity of private property Property as trust from God.

Disposal of property unrestricted Succession law fixes share and identity of beneficieries

Caveat emptor/ information efficiency Information symmetry

Market values Market values

Competition Negotiation- cooperation

Consumerism Moral filter

Welfare benefits Zakat
Taxation Restricted taxation
Ethics and moral values according to different worldviews (Islam, the
eastern cultures and the west) based on Justice

Justice. Of particular note is the attention given to those who are marginalized,
disenfranchised, and downtrodden in society in the Hebrew and Christian Scriptures. This
concern is a dual concern. On the one hand, it reveals the value God places on an
individual regardless of whether that individual is rich or poor, a member of the community
or not, useful or not. It emphasizes that communities have a responsibility to care for
these marginalized people. On the other hand, it reveals that a community’s concept of
justice exposes the strength or weakness of that community and whether or not its
worldview is sufficient for its long-term sustainability (Perkins, 1995). Is the community a
just community? Mott and Sider (1999) pointed out that this theme is captured by the
prophets and enriches the concept of justice found in the Scriptures beyond what was
common apart from Scripture. The concept of justice found within Scripture includes (a)
procedural justice, which specifies fair legal process for rich and poor alike; (b)
commutative justice, which defines the fair exchange of goods and the conducting of
business (e.g., fair weights and measures); (c) distributive justice, which specifies fair
allocation of a society’s wealth; (d) retributive justice, which defines fair punishment for
crimes; and (e) restorative justice, which is an aspect of distributive and retributive justice
and specifies fair ways to correct injustice and restore socio-economic wholeness for
persons and communities. Specific admonitions exist in the Old and New Testaments
relating to the marginalized in society and the responsibility of leaders to care for them.
 Social Justice
Social workers have a responsibility to promote social justice, in relation to society generally, and in 
relation to the people with whom they work. This means:
1.Challenging negative discrimination* – Social workers have a responsibility to challenge 
negative discrimination on the basis of characteristics such as ability, age, culture, gender or sex, 
marital status, socio-economic status, political opinions, skin colour, racial or other physical 
characteristics, sexual orientation, or spiritual beliefs.*In some countries the term “discrimination” 
would be used instead of “negative discrimination”. The word negative is used here because in some 
countries the term “positive discrimination” is also used. Positive discrimination is also known as 
“affirmative action”. Positive discrimination or affirmative action means positive steps taken to 
redress the effects of historical discrimination against the groups named in clause 4.2.1 above.
2.Recognising diversity – Social workers should recognise and respect the ethnic and cultural 
diversity of the societies in which they practise, taking account of individual, family, group and 
community differences.
3.Distributing resources equitably – Social workers should ensure that resources at their disposal 
are distributed fairly, according to need.
4.Challenging unjust policies and practices – Social workers have a duty to bring to the attention 
of their employers, policy makers, politicians and the general public situations where resources are 
inadequate or where distribution of resources, policies and practices are oppressive, unfair or 
harmful.
5.Working in solidarity – Social workers have an obligation to challenge social conditions that 
contribute to social exclusion, stigmatisation or subjugation, and to work towards an inclusive 
society.
Ethics and moral values according to different worldviews (Islam, the
eastern cultures and the west) based on Trust

When others trust us, they give us greater leeway because they feel we don’t need
monitoring to assure that we’ll meet our obligations. They believe in us and hold us in
higher esteem. That’s satisfying. At the same time, we must constantly live up to the
expectations of others and refrain from even small lies or self-serving behavior that can
quickly destroy our relationships.

Simply refraining from deception is not enough. Trustworthiness is the most complicated
of the six core ethical values and concerns a variety of qualities like honesty, integrity,
reliability and loyalty.

Honesty. There is no more fundamental ethical value than honesty. We associate honesty
with people of honor, and we admire and rely on those who are honest. But honesty is a
broader concept than many may realize. It involves both communications and conduct.
Honesty in communications is expressing the truth as best we know it and not conveying
it in a way likely to mislead or deceive.
Ethics and moral values according to different worldviews (Islam, the
eastern cultures and the west) based on Trust
CONT:

There are three dimensions:

Truthfulness is presenting the facts to the best of our knowledge. Intent is the crucial distinction
between truthfulness and truth itself. Being wrong is not the same thing as lying, although honest
mistakes can still damage trust insofar as they may show sloppy judgment.

Sincerity. Sincerity is genuineness, being without trickery or duplicity. It precludes all acts, including
half-truths, out-of-context statements, and even silence, that are intended to create beliefs or leave
impressions that are untrue or misleading.

Candor. In relationships involving legitimate expectations of trust, honesty may also require candor,
forthrightness and frankness, imposing the obligation to volunteer information that another person
needs to know.

Honesty in conduct is playing by the rules, without stealing, cheating, fraud, subterfuge and other
trickery. Cheating is a particularly foul form of dishonesty because one not only seeks to deceive but
to take advantage of those who are not cheating. It’s a two-fer: a violation of both trust and fairness.
Not all lies are unethical, even though all lies are dishonest. Huh? That’s right, honesty is not an
inviolate principle. Occasionally, dishonesty is ethically justifiable, as when the police lie in
undercover operations or when one lies to criminals or terrorists to save lives. But don’t kid yourself:
occasions for ethically sanctioned lying are rare and require serving a very high purpose indeed,
such as saving a life — not hitting a management-pleasing sales target or winning a game or
avoiding a confrontation.
 Ethics and moral values according to different worldviews (Islam, the
eastern cultures and the west) based on Righteousness

[Some people] think that the idea of human rights is [somewhat] different in the West and the
Islamic world. Can you just clarify to me how that is seen?

Many of the rights which are enshrined in the Universal Declaration of Human Rights of 1948 are rights
which Muslim political thought would be able to accept and accommodate without any difficulty at all,
whether it's freedom of expression or the right to a fair trial, the right to food, shelter, the right to found a
family. Those things are all there.

The difference is at another level. It is at the level of the underlying philosophical premises, because if
you look at the Universal Declaration of Human Rights, it is a document which is postulated on the
notion of the individual. Now, in the case of Islam, as in some other civilizations, there is also a
communitarian dimension that is very important. So it's not just the rights of individuals; there is also a
certain notion of the community that is very crucial. And you must bring that community dimension into
your articulation of rights.

To give an example of this, which it would be very pertinent to our discussion, you take the Salman
Rushdie phenomenon, the Salman Rushdie episode. He had a certain right as an individual, and he
expressed that right. But in the course of expressing that right, Salman Rushdie hurt the collective
feelings of a people. And one would argue that one should have taken that into account, too, while
saying, "Look, a person has a right to articulate his position, this freedom of expression. [But] there is
also a collective notion of honor that a community has." The community felt that it had been demeaned,
that had it had been denigrated.
Ethics and moral values according to different
worldviews (Islam, the eastern cultures and the
west) based on Promoting good and preventing evil

Character. Character focuses on the necessity to not only do

good, but to be good. Specific character traits are isolated in
Scripture as not only being pleasing to God; but beneficial to the
self, the family, and the greater community. Some of these
include wisdom, teach ability, loving kindness, joyfulness, peace
making, humility, meekness, longsuffering, gentleness, patience,
self-control, courage, self-sacrifice, trustworthiness, truthfulness,
empathy, and foresight. The presence of these attributes is
expected to be seen in how one lives and conducts business
within the world
Ethics and moral values according to different worldviews (Islam, the
eastern cultures and the west) based on Equality

Most would agree it involves issues of equality, impartiality, proportionality, openness and
due process. Most would agree that it is unfair to handle similar matters inconsistently.
Most would agree that it is unfair to impose punishment that is not commensurate with the
offense. The basic concept seems simple, even intuitive, yet applying it in daily life can be
surprisingly difficult. Fairness is another tricky concept, probably more subject to legitimate
debate and interpretation than any other ethical value. Disagreeing parties tend to maintain
that there is only one fair position (their own, naturally). But essentially fairness implies
adherence to a balanced standard of justice without relevance to one’s own feelings or
inclinations.
Process
Process is crucial in settling disputes, both to reach the fairest results and to minimize
complaints. A fair person scrupulously employs open and impartial processes for gathering
and evaluating information necessary to make decisions. Fair people do not wait for the
truth to come to them; they seek out relevant information and conflicting perspectives
before making important judgments.
Impartiality
Decisions should be made without favoritism or prejudice.

Equity
An individual, company or society should correct mistakes, promptly and voluntarily. It is
improper to take advantage of the weakness or ignorance of others.
Ethics and moral values according to different worldviews (Islam, the
eastern cultures and the west) based on Awareness

Some philosophers deny that animals warrant direct moral concern due to religious or philosophical theories of the
nature of the world and the proper place of its inhabitants. One of the earliest and clearest expressions of this kind of
view comes to us from Aristotle (384-322 B.C.E.). According to Aristotle, there is a natural hierarchy of living beings. The
different levels are determined by the abilities present in the beings due to their natures. While plants, animals, and
human beings are all capable of taking in nutrition and growing, only animals and human beings are capable of
conscious experience. This means that plants, being inferior to animals and human beings, have the function of serving
the needs of animals and human beings. Likewise, human beings are superior to animals because human beings have
the capacity for using reason to guide their conduct, while animals lack this ability and must instead rely on instinct. It
follows, therefore, that the function of animals is to serve the needs of human beings. This, according to Aristotle, is
"natural and expedient" (Regan and Singer, 1989: 4-5).

Following Aristotle, the Christian philosopher St. Thomas Aquinas (1225-1274) argues that since only beings that are
rational are capable of determining their actions, they are the only beings towards which we should extend concern "for
their own sakes" (Regan and Singer, 1989: 6-12). Aquinas believes that if a being cannot direct its own actions then
others must do so; these sorts of beings are merely instruments. Instruments exist for the sake of people that use them,
not for their own sake. Since animals cannot direct their own actions, they are merely instruments and exist for the sake
of the human beings that direct their actions. Aquinas believes that his view follows from the fact that God is the last end
of the universe, and that it is only by using the human intellect that one can gain knowledge and understanding of God.
Since only human beings are capable of achieving this final end, all other beings exist for the sake of human beings and
their achievement of this final end of the universe.

Remnants of these sorts of views remain in justifications for discounting the interests of animals on the basis of the food
chain. On this line of thought, if one kind of being regularly eats another kind of being, then the first is said to be higher
on the food chain. If one being is higher than another on the food chain, then it is natural for that being to use the other in
the furtherance of its interests. Since this sort of behavior is natural, it does not require any further moral justification.
Ethics and moral values according to different
worldviews (Islam, the eastern cultures and the
west) based on Awareness
CONT:

For example: is it acceptable for poor farmers in undeveloped

countries to cut down forest to make room for farmland, even if
this action harms the environment? Is it morally wrong for
humans to continue to burn fossil fuels knowing that this action
leads to air pollution and global climate changes? Is it ethically
permissible for man to build a hydroelectric dam knowing that this
will disrupt the migration pattern of certain fish, leading to their
extinction? Does a mining company have a moral obligation to
restore the natural environment destroyed by their mining
techniques?
Ethics and moral values according to different
worldviews (Islam, the eastern cultures and
the west) based on Humanity
Human dignity. Individuals are important and are to be treated in a manner that makes
them ends, not means. This is because God has created each person in His image. Each
person is worthy of respect because of their potential life with God. Each person, no matter
how damaged or hopeless they may seem, has worth. People have value that exists apart
from any sense of utility. Individuals have rights to specific types of treatment, and leaders
have an obligation to ensure that individuals are treated in a manner that affirms the image
of God in their lives. Each person, consciously or unconsciously, feels this dignity that God
has placed inherently in them. Cahill (1998) pointed out that one of the gifts of Judaism to
the world was the idea that the individual is important. Prior to this, the emphasis was upon
the group or tribe. The emphasis on the individual is a key aspect of personal dignity.
Whenever this dignity is injured, the individual suffers loss; and, ultimately, the community
of which the person is a part suffers. Human dignity assumes that leaders affirm the ideas,
visions, goals, and aspirations of followers. People have the right and responsibility to
shape their own destinies. People have certain rights that exist apart from socially
constructed law. We express this dignity through a sense of personal integrity. When a
person has a strong sense of dignity or self-respect; he or she strives to live in a manner
that affirms that dignity, giving honor to the image of God within him or her.
Ethics and moral values according to different
worldviews (Islam, the eastern cultures and the
west) based on Humanity
CONT:
If you existed alone in the universe, there would be no need for ethics and your
heart could be a cold, hard stone. Caring is the heart of ethics, and ethical
decision-making. It is scarcely possible to be truly ethical and yet unconcerned
with the welfare of others. That is because ethics is ultimately about good
relations with other people.
It is easier to love “humanity” than to love people. People who consider
themselves ethical and yet lack a caring attitude toward individuals tend to treat
others as instruments of their will. They rarely feel an obligation to be honest,
loyal, fair or respectful except insofar as it is prudent for them to do so, a
disposition which itself hints at duplicity and a lack of integrity. A person who
really cares feels an emotional response to both the pain and pleasure of others.
Of course, sometimes we must hurt those we truly care for, and some decisions,
while quite ethical, do cause pain. But one should consciously cause no more
harm than is reasonably necessary to perform one’s duties. The highest form of
caring is the honest expression of benevolence, or altruism. This is not to be
confused with strategic charity. Gifts to charities to advance personal interests
are a fraud. That is, they aren’t gifts at all. They’re investments or tax write-offs.
 Human Rights and Human Dignity
Social work is based on respect for the inherent worth and dignity of all people, and the 
rights that follow from this. Social workers should uphold and defend each person’s 
physical, psychological, emotional and spiritual integrity and well-being. This means:
1.Respecting the right to self-determination – Social workers should respect and 
promote people’s right to make their own choices and decisions, irrespective of their 
values and life choices, provided this does not threaten the rights and legitimate 
interests of others.
2.Promoting the right to participation – Social workers should promote the full 
involvement and participation of people using their services in ways that enable them to 
be empowered in all aspects of decisions and actions affecting their lives.
3.Treating each person as a whole – Social workers should be concerned with the 
whole person, within the family, community, societal and natural environments, and 
should seek to recognise all aspects of a person’s life.
4.Identifying and developing strengths – Social workers should focus on the strengths 
of all individuals, groups and communities and thus promote their empowerment.
 Acting presentation
Doctor, policeman, lawyer or businessman
Instruction :
1. Choose one character above
2. Prepare a video
3. In the video you must act like a character you are choose 
4. Your acting must show the ethics and moral of that character supposed to be

Acting process must include :

 Justice
 Trust
 Righteousness
 Promoting good and preventing evil
 Equality
 Awareness
Rule :
 Humanity
1. Four person in a group
2. A video must at least 15 minutes