Upholding the Trust of Khilafah: AI-Enhanced Green Accounting in University Social Responsibility

This study proposes a conceptual framework that integrates Artificial Intelligence (AI) into Green Accounting (GR) practices to enhance University Social Responsibility (USR) within the context of Islamic values. The framework positions the Khilafah principles, derived from the Qur’an and Hadith, as a moderating factor that influences the relationship between AI-driven GR and USR outcomes. The study identifies five key elements of the khilafah principle, namely amanah (trust), adl (justice), ihsan (excellence), maslahah (public welfare) and tafwid or hisbah (delegated trust and accountability), which serve as essential values guiding the ethical integration of AI into sustainability practices. By aligning technological advancements with these faith-based responsibilities, the proposed model promotes a value-driven approach to sustainability. This framework contributes to the expanding body of literature on Islamic sustainability practices and offers practical insights for policymaking and strategic planning in higher education institutions.

Khilafah principles, Artificial Intelligence

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