This research aims to examine the values inherent in sharia accounting to aid in the development of anti-corruption culture concepts. This article employs the literature review technique. The literature approach is a data-gathering technique often employed in social research to retrace historical data. This research demonstrates that Sharia accounting’s character values may be utilized to develop anti-corruption accounting culture. Using the Gone and means-ends scheme theories is appropriate for anti-corruption accounting, all the more so since Sharia accounting values are essential for anti-corruption accounting. The research concludes that the internal critical values, innovation, mindset, and moral enforcement inherent in sharia accounting are appropriate for anti-corruption accounting schemes.
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