A Phenomenological Exploration of the Lived Meanings of Faith-Guided Business and Accounting Practices among Muslim Professionals

Abstract

Business and accounting practices are increasingly recognized not only as technical and economic activities but also as phenomena shaped by cultural, ethical, and spiritual frameworks. Within Islamic contexts, these practices reflect a unique integration of professional responsibilities and religious values, highlighting the need to examine how such principles are internalized and lived by practitioners. However, much of the existing research relies on compliance-oriented or quantitative approaches, which fail to capture the richness of subjective experiences. This study employs an interpretative phenomenological approach to explore how Muslim professionals interpret and embody Islamic values in their business and accounting practices. Data were collected through semi-structured interviews with twelve participants and analyzed thematically. Findings reveal four interrelated themes: faith-driven decision-making, ethical accountability as responsibility to God, the tension between spiritual integrity and market dynamics, and leadership grounded in moral exemplarity. These insights underscore that Islamic values function not merely as regulatory norms but as lived ethical commitments shaping professional identity and practice. By illuminating the experiential and spiritual dimensions of Islamic professionalism, this study offers a distinctive phenomenological contribution that deepens theoretical understanding and informs culturally grounded approaches to business ethics.