Therapeutic Education for Children with Chronic Diseases – Asthma Patients as a Model

Abstract

This study examines criminal liability for financial fraud under Law N^o.23-07 on Public Accounting and Financial Management through a comparative analysis of Islamic jurisprudence (fiqh) and positive law. Its significance lies in engaging with recent legislative reforms designed to safeguard public funds while highlighting the precedence of Islamic law (Sharia) in deterring financial corruption and establishing standards of integrity in the administration of the public treasury (Bayt al-Mal).

The study aims to analyze the legal and Sharia frameworks governing financial fraud and to assess the effectiveness of Law N^o.23-07 in limiting financial irregularities committed by authorizing officers and public accountants. It further identifies points of convergence and divergence between the two normative systems and proposes an integrated approach to strengthening oversight mechanisms, closing gaps in financial management, and operationalizing criminal and administrative accountability in order to protect the national economy.