The Ethics of Care and Potential Gaps to be Fulfilled by Islamic Business Ethics Theory

The ethics of care is a quite new branch in ethics and feminist theory. Previous research has used this perspective as an underlying theory for the study of business ethics, corporate governance, auditing, and ethics education. This paper tried to identify the potential gap that can be fulfilled or even refined by Islamic business ethics. The analysis was performed by reviewing the theory and literature. The results of the analysis suggested potential gaps to be fulfilled by the Islamic business ethics theory as follows: sharpen the stakeholder definitions and prioritization, as well as risk management and finance aspect.