Fundamental Accounting Principles Embedded in the Qur'an: A Thematic Analysis Toward an Integrated Qur'anic Accounting Framework

<jats:p>Purpose – This study aimed to identify, classify, and synthesize the fundamental accounting principles embedded in the Qur'an and to develop an Integrated Qur'anic Accounting Framework explaining their interrelationships and relevance to contemporary accounting. The study addresses the limited integration of Qur'anic accounting principles within the existing Islamic accounting literature. Methods – This study employed a qualitative library research design using Braun and Clarke six-phase thematic analysis. Primary data consisted of selected Qur'anic verses, while secondary data were obtained from classical and contemporary tafsir, Islamic accounting literature, accounting ethics, and relevant accounting theories. Data were collected through a systematic documentary review involving identification, screening, eligibility assessment, and source selection before thematic analysis was conducted.Findings – The analysis identified five interrelated accounting principles: Accounting Recordkeeping, Accountability, Measurement Honesty, Transparency, and Stewardship. These principles were synthesized into an Integrated Qur'anic Accounting Framework demonstrating their conceptual relationships and relevance to ethical financial reporting, accountable governance, and contemporary accounting thought.Research implications – The proposed framework strengthens the theoretical foundation of Islamic accounting and provides a conceptual basis for accounting education, the development of Sharia accounting standards, ethical financial reporting, and future empirical research. Originality – This study develops a systematic conceptual framework derived directly from the Qur'an by integrating fundamental accounting principles into a coherent model, extending the theoretical foundation of Islamic accounting</jats:p>