Islamic accounting in its modern context can be defined as the accounting process which provides the necessary information to stakeholders enabling them to ensure that their entity is continuously operating under Islamic or Syariah Law while fulfilling its accountability and socioeconomic objective. At an international level, accounting standards are set by the International Accounting Standards Board (IASB) and is known as the International Financial Reporting Standards (IFRS). International Financial Reporting Standards (IFRS) set common rules so that financial statements can be consistent, transparent, and comparable around the world. Both Islamic accounting and International accounting aim for high quality of financial reporting that can help to minimize the earnings manipulation (creative accounting). Required: (a) Evaluate the accountability concept from the Islamic perspective. Support your answer with the relevant journal articles. (12 marks)