Undoubtedly the Islamic world view will never endorse any view of man's vicegerency
of the earth which destroys and spoils the ecological balances and the order and systems of nature (Ammar, 1995).
The Caliphate granted by God to the faithful is the popular vicegerency
and not a limited one.
It was found out that a dominant significant relationship exists between the extent of manifestation of Islamic Worldview and the level of readiness on the implementation of Islamic Accounting particularly on the aspects of vicegerency
, perfect state, responsibility, equilibrium and justice.
Inheritor of Vicegerency
(from the late Imam Khomeini and Infallible Imams -P)
Disclosure of such information being in conformity with the Islamic principles of vicegerency
, justice and Ummah, therefore should not be viewed negatively.
In the Islamic model based on vicegerency
, exploitation carries the positive connotation of a trusteeship with God meant to benefit the group.
In fact the relation of man with the earth is the foremost element of vicegerency
(khilafah) as this stresses that Humans and nature are not at war with each other; they are partners engaged in a common effort to achieve the divine mission.
In Sufi thought, this synthesis is what makes for the true leadership, the khilafa (vicegerency
) of the Islamic lexicon.
A combination of the concepts of tawhid (oneness of Allah), khilafah (vicegerency
) and amanah (trust) in the sustainable management of natural resources in the environment while developing the society support the Islamic perspective of conservation of environment (Ainul Jaria Maidin, 2007).
It is based on three fundamental principles which are: tawhid15 (theism), khilafah16 (Vicegerency
), and 'adalah17 (Justice).
Having forgotten their vicegerency
today men are trying to act as gods, and they will be punished in the most severe way for this sin.
The seal of that prophetic vicegerency
is found in Muhammad's Quranic revelations that speak not only to personal ethics but also to the God-given political, social, and economic structures that are to be imposed upon society for its well-being.