INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS)  
ISSN No. 2454-6186 | DOI: 10.47772/IJRISS | Volume IX Issue XIV November 2025| Special Issue on Management  
Accountability in Islamic Scripture: Foundations for a Good  
Governance Framework in Fiqh Watan  
Arieff Salleh Rosman*,1,2; Akmaliza Abdullah1; Fakhrul Irfan bin Ishak1; Azhar bin Jaafar@Ramli3;  
Ahmad Luqman Zulkefli 4  
1Islamic Civilization Academy, Faculty of Social Science & Humanities, University Technology Malaysia  
2Center of Research for Fiqh Science & Technology (CFiRST), University Technology Malaysia  
3International Institute for Islamic Civilization (III-C), UCYP University  
4Institut Ilmu Darul Makmur Sdn Bhd, Majlis Ugama Islam dan Adat Resam Melayu Pahang (IIDM-  
MUIP)  
*Corresponding Author  
DOI: https://dx.doi.org/10.47772/IJRISS.2025.914MG00235  
Received: 04 December 2025; Accepted: 08 December 2025; Published: 10 December 2025  
ABSTRACT  
Accountability occupies a central axis in Islamic scripture, shaping a moral cosmos where power,  
responsibility, and answerability converge under the gaze of divine justice. This article investigates how fiqh  
watan—the jurisprudence of nationhood rooted in the Islamic intellectual tradition—can derive a coherent  
good governance framework from Qur’anic principles and Prophetic teachings on accountability. Through a  
textual-hermeneutic analysis of key scriptural sources, supported by classical commentaries from the Sunni  
scholastic tradition, the study distils core governance values such as transparency (kashf al-ḥaqīqah), public  
trust (amānah), justice (ʿadālah), and institutional responsibility (mas’ūliyyah jamāʿiyyah). The article further  
maps these scriptural foundations onto contemporary governance challenges in Muslim-majority nation-states,  
arguing that Islamic accountability is not merely punitive but constructively developmental—designed to  
cultivate ethical leadership, socially responsive institutions, and citizen-centric policy ecosystems. The  
findings demonstrate that an integrated framework of good governance in fiqh watan emerges when scriptural  
principles are interpreted through maqāṣid-oriented lenses, offering a normative yet practical model for  
strengthening legitimacy, preventing administrative harm, and anchoring public authority in a higher moral  
order. This study contributes to modern Islamic governance discourse by articulating accountability as both a  
theological imperative and a structural mechanism necessary for sustainable, just, and people-affirming nation-  
building.  
Keyword: Accountability, Siyasah Shari’yyah, Fiqh Watan, Asha’irah, Malay World  
INTRODUCTION  
The discourse on effective governance is becoming increasingly urgent within the landscape of the modern  
nation-state, especially as societies confront social uncertainty, economic inequality, and integrity challenges  
within public institutions. In an age of globalization that unsettles established geographical and cultural  
boundaries, the need for a governance framework that is not only efficient but value-based has become ever  
more critical. Within the Malay world, discussions surrounding Fiqh Watan have emerged as a scholarly effort  
to examine how Islamic principles—long embedded in the region’s political and civilizational history—can  
guide national development in a more sustainable and ethical direction.  
Among the most fundamental pillars of the Islamic tradition is the concept of accountability (al-mas’ūliyyah).  
It is not merely a system of regulatory checks among human beings, but a cosmic principle that links  
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individuals and leaders to God, to fellow human beings, and to all creation. The Qur’an describes the human  
being as a bearer of trust on earth, a position that binds authority to an inseparable moral responsibility. The  
Prophetic traditions further emphasize that every leader is a shepherd (ra‘in), and each shepherd will be  
questioned about those under his care. This is the essence of accountability—one that is not confined to  
administrative mechanisms but penetrates spiritual, ethical, and social dimensions.  
While literature on good governance has expanded rapidly—particularly through studies in political economy,  
public administration, and institutional theory—the discourse on governance models grounded in Islamic  
sources remains methodologically underdeveloped and in need of contemporary interpretation. Existing  
research frequently highlights issues of legitimacy, justice, or leadership, yet the aspect of accountability as the  
foundational structure of Islamic governance has not been systematically articulated in a single model or  
operational framework that can be adapted to Fiqh Watan discussions. This article seeks to address precisely  
that gap.  
This study aims to trace the foundational elements of accountability in the Qur’an and Sunnah, examine the  
classical insights of scholars in siyāsah and usul al-fiqh, and connect them to the demands of the modern state.  
Employing a text-context (nas–waqi‘) approach that forms the core of the Ahl al-Sunnah wa al-Jamā‘ah  
methodology, the article proposes a conceptual governance framework for Fiqh Watan that is normative,  
practical, and aligned with the needs of contemporary nation-states. At the intersection between divine values  
and national imperatives, Islamic accountability emerges not as a rhetorical moral slogan but as a foundational  
pillar for nation building—one capable of fostering resilience, justice, and a steadfast ethical orientation.  
LITERATURE REVIEW  
According to Masorong (2025), the concept of accountability in the Islamic tradition is not merely a technical  
auditing mechanism but is rooted in moral-theological norms such as amānah (trust), muḥāsabah (self- or  
public-accounting), and ʿadl (justice). The theoretical literature indicates that these principles provide a broader  
normative basis for evaluating the conduct of leaders and institutions—distinct from secular models that  
emphasize procedures and regulatory control alone (Masorong, 2025).  
Many empirical studies since 2021 have examined how specifically Islamic mechanisms—particularly shūrā  
(discussion/consultation) and muḥāsabah (moral and social accountability)—can function as instruments of  
accountability within public organizations and Islamic institutions. In the context of Islamic financial  
institutions, the role of the Sharia Supervisory Board (SSB) has been analyzed as a Sharia-compliance  
verification mechanism that also introduces elements of accountability to stakeholders. However, research  
indicates gaps between normative expectations and SSB practices (e.g., issues of transparency and conflicts of  
interest). These findings suggest that traditional Islamic mechanisms can strengthen accountability if re-framed  
as transparent, documented, and accountable institutions (Alamer, 2022b; Mukhibad, 2022).  
Sector-specific studies (zakat, waqf, Islamic financial institutions) since 2021 have found that Sharia-based  
accountability implementation improves trust perception and resource management effectiveness but also  
exposes reporting challenges, inconsistent performance metrics, and weaknesses in fully implementing Sharia  
principles. Waqf and Islamic asset management studies conducted between 2024–2025 highlight the need for  
reporting standards and governance models that integrate fiqh principles (such as asset protection and  
safeguarding the donor’s intent) with modern regulatory mechanisms to achieve transparency and  
sustainability (Abd Aziz, Sapuan, Tamyez, & Nasution, 2025).  
Literature focusing on Fiqh al-Watan (fiqh watan) since 2021 emphasizes how traditional doctrines regarding  
political authority, leaders’ obligations, and public welfare can be translated into a foundation for modern state  
accountability. Contemporary authors argue that fiqh watan provides a theoretical framework to assess the  
legitimacy of state institutions (e.g., leaders’ responsibility toward citizens’ welfare; limits of power).  
However, studies also highlight a lack of empirical research translating fiqh principles into contemporary legal  
mechanisms—a significant gap between normative guidance and institutional application (Abd Razak, Syed  
Ismail, & Basir, 2024).  
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Recent methodological analyses identify several weaknesses in the literature: (a) a tendency toward conceptual  
studies without consistent empirical measurement; (b) diverse definitions of accountability, complicating  
cross-study comparison; (c) limited cross-country comparisons and longitudinal studies examining the impact  
of Islamic mechanisms on actual governance outcomes. Consequently, current research calls for the  
development of integrated measurement instruments that combine Sharia indicators with modern  
corporate/public governance indicators (Alamer, 2022; Saleh, Basnan, Ahmad, & Amir, 2023).  
From a synthesis of the literature between 2021–2025, several emphasized elements can be adopted as the  
basis for a good governance framework in the context of Fiqh Watan:  
normative legitimacy (based on textual sources—the Qur’an and Sunnah—and concepts such as amānah/ʿadl);  
strengthened Islamic institutional mechanisms (shūrā, muḥāsabah, SSB where relevant)—restructured for  
transparency and documentation; performance measurement integrating Sharia compliance and modern  
governance indicators (transparency, integrity, fiscal accountability); institutional reform (e.g., waqf reporting  
standards, Sharia board accreditation) to reduce the gap between normative expectations and practice.  
Contemporary studies confirm the potential of these theoretical frameworks but call for rigorous empirical  
testing (mixed-methods, quantitative indicators) as the next step (Mukhibad, 2022; Saleh et al., 2023;  
Masorong, 2025).  
Although academic research on Islamic governance and accountability from Sharia and institutional  
perspectives has increased in recent decades, several significant gaps remain—particularly when attempting to  
formulate a governance framework grounded in nash (sacred texts) that is relevant to contemporary Islamic  
state contexts (e.g., in the concept of fiqh watan). The identified research gaps are:  
1. Lack of a comprehensive conceptual framework based on religious teachings in modern literature.  
Most new studies focus on governance applications in specific institutions such as education, waqf, or  
cooperatives—for example, research on waqf governance and efforts to develop Sharia audits in  
Islamic cooperatives. However, these studies are often sectoral and institution-specific, lacking  
coverage of the state or political system as a whole. Therefore, there is a gap in the literature  
constructing an integrated governance framework based on Sharia principles and sacred texts (al-  
Qurʾān / Sunnah) with direct relevance to the concept of the state/watan/nation.  
2. Minimal integration between scriptural norms (al-Qurʾān / Sunnah) and modern governance  
mechanisms. Current research shows efforts to combine Islamic ethics with modern governance. For  
example, Ahmad, Qamar, Bhatti, & Bashir (2023) developed a “proposed framework of accountability  
in an Islamic perspective,” encompassing religious, social, political, and economic dimensions. Yet,  
few studies explicitly investigate how Islamic nash (including values such as amanah, ’adl, maslahah,  
hisbah, etc.) can be translated into contemporary state governance structures—including state  
institutions, power boundaries, and legislative & implementation mechanisms.  
3. Insufficient emphasis on accountability in the context of fiqh watan / state sovereignty based on Ahlu  
Sunnah wa Jamaah traditions, foundational to Malay-Islamic Aqidah. Much of the Islamic governance  
literature focuses on educational institutions, waqf, baitulmal, cooperatives, or corporate entities rather  
than the state as a political entity. For example, governance frameworks for Islamic educational  
institutions, waqf, or cooperatives (Miftahussurur, Widad, & Limnawati, 2025). This implies that the  
literature rarely addresses the question: what is the scriptural basis for state governance (fiqh al-watan)  
from an accountability perspective?—a crucial aspect for developing contemporary fiqh watan theory.  
This shows a gap between micro-level institutional studies (schools, waqf, cooperatives) and macro-  
level studies (state, governance systems).  
4. Lack of empirical research on Islamic governance mechanisms in contemporary Muslim states. Recent  
studies are largely conceptual, theoretical, or literature reviews, particularly discussing values such as  
amanah, justice, integrity, ethical leadership, and accountability in the Islamic context (Zamziba, Abu  
Bakar, Rashid, Mohd Fadzil, Ramlan, & Anis, 2024). However, few studies empirically examine how  
mechanisms such as hisbah, shura (consultation), muhasabah (self-accountability), Sharia audits,  
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transparency, and checks-and-balances are implemented in modern governance or states—and to what  
extent they ensure accountability.  
5. Need to synthesize scriptural values with modern governance theory—to develop a normative and  
operational framework for fiqh watan. Although there are studies on modern and relevant Islamic  
governance frameworks (Abd Razak et al., 2024), the literature rarely presents a comprehensive  
normative synthesis: a model showing how scriptural values can be operationalized into modern  
governance structures (legislation, institutions, control and audit, political and social accountability).  
This is important to prevent mere “value rhetoric” and to provide a practical and systematic  
foundation—especially for modern Muslim states seeking to develop Sharia- and integrity-based  
governance systems.  
Although recent literature (2021–2025) extensively discusses Islamic governance, institutional security,  
integrity, and accountability values across various sectors—mostly micro-level institutions (education,  
cooperatives, waqf)—rarely are there studies that:  
Develop a national governance framework based on sacred texts and Sharia norms; Integrate nash (al-Qurʾān /  
Sunnah) with modern state governance structures; Empirically investigate accountability mechanisms in the  
context of the state; and Develop a normative-operational theory of “fiqh watan” based on the manhaj Ahlu  
Sunnah wa Jamaah, a foundational Aqidah principle in Malay-Islamic governance since the 10th century.  
Therefore, there is an urgent need for research to fill these gaps.  
METHODOLOGY  
This study adopts a qualitative research design utilizing a documentary and conceptual analysis approach to  
investigate the foundations of accountability in Islamic scripture and their implications for a good governance  
framework in the context of Fiqh Watan. The qualitative approach is deemed appropriate because it allows for  
an in-depth exploration of religious texts, normative principles, and contemporary scholarly interpretations  
without the need for numerical quantification (Creswell & Poth, 2018). This methodology enables the  
synthesis of classical Islamic principles with modern governance theories, creating a normative-operational  
framework for governance.  
The study primarily relies on primary and secondary textual sources. The primary sources from Qurʾan and  
authentic Hadith collections (Sahih al-Bukhari, Sahih Muslim, Musnad Ahmad) to extract scriptural principles  
of accountability (hisbah, ’adl, amanah, muhasabah). And also from classical Islamic jurisprudence texts (usul  
al-fiqh and political governance works, e.g., al-Mawardi, al-Ghazali, Imam Juwayni) to identify normative  
frameworks of leadership and state accountability. The secondary sources from peer-reviewed journal articles  
(2021–2025) on Islamic governance, accountability, and Fiqh Watan, and contemporary scholarship  
integrating Islamic ethics with modern governance, including case studies of accountability practices in  
Muslim-majority states.  
The data collection process follows a systematic literature review and textual analysis procedure:  
1)  
Documentary review: Relevant Islamic jurisprudence and governance texts were reviewed to extract  
themes and principles related to accountability.  
2)  
Content analysis: Principles and concepts were coded according to key governance dimensions: (1)  
leadership accountability, (2) institutional checks and balances, (3) ethical and moral responsibilities, (4)  
transparency, and (5) public welfare (maslahah).  
3)  
Inclusion criteria: Studies published between 2021 and 2025, written in English, and addressing Islamic  
governance, accountability, or Fiqh Watan were included. Excluded studies were those with purely economic  
or corporate focus without reference to governance ethics.  
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The data been analyzed using thematic analysis as extracted principles from primary and secondary sources  
were organized into themes corresponding to good governance frameworks. This involves iterative coding to  
identify recurring patterns, contradictions, and synergies between scriptural principles and contemporary  
governance models (Braun & Clarke, 2021). And also normative synthesis has been used to analyze the data,  
the identified themes were synthesized into a conceptual framework for Fiqh Watan, integrating scriptural  
directives with operational governance mechanisms.  
The methodology is designed to generate a normative-operational framework of accountability derived from  
Islamic scripture, capable of informing modern governance practices in Muslim-majority countries. The final  
framework will delineate practical governance principles grounded in Fiqh Watan, bridging classical Islamic  
teachings with contemporary governance expectations.  
FINDINGS  
Good governance is a value that must be present in the administration of any institution, including political  
institutions. The governance values stated in the Qur’an are not only related to political matters, but also serve  
as a foundation in all aspects of human life, whether in the life of an individual, family, society, or nation. The  
concept of political accountability in the Qur’an refers to two fundamental principles: being responsible to the  
people who delegate authority to the leader, and being responsible to Allah SWT. A leader is accountable in  
two realms: in this world and in the Hereafter. Political accountability according to the Qur’an is not limited to  
worldly life; a leader will not escape Allah SWT’s judgment on the Day of Resurrection.  
This principle can be seen through two terms mentioned in the Qur’an: amanah (trust) and khilafah  
(stewardship). The word amanah is mentioned six times in the Qur’an: once in the singular form, once in the  
plural, once as amanatahu (his trust), amanatikum (your trust), and twice as amanatihim (their trust) (Abd al-  
Baqi, 1992). Allah SWT states: “Indeed, We offered the Trust to the heavens and the earth and the mountains,  
and they declined to bear it and feared it; but man [undertook to] bear it. Indeed, he was unjust and ignorant.”  
(Surah al-’Ahzab 33:72)  
The tafsir scholars differ in explaining the meaning of amanah mentioned in this verse. Some, like ‘Abd Allah  
bin ‘Abbas and Sa‘id bin Jubair, explain that Allah SWT presented obedience and duty to the heavens, the  
earth, and the mountains. If they performed good, they would be rewarded; if they neglected it, they would be  
punished. However, they refused to bear this responsibility due to inability. Then, Prophet Adam (peace be  
upon him) agreed to accept it (al-Tobari, 1992:10/340-341; al-Zuhaili, 1991:22/126-127).  
One of the duties assigned by Allah SWT to humans is to manage and govern the earth according to Islam.  
This responsibility is referred to as khilafah. Political power is a trust given by Allah SWT to humans, and they  
must exercise it according to His commands. Humans are accountable for all that they do. Allah SWT says:  
“Indeed, Allah commands you to render trusts to whom they are due and when you judge between people to  
judge with justice. Excellent is that which Allah instructs you. Indeed, Allah is ever Hearing and Seeing.”  
(Surah an-Nisa’ 4:58)  
This verse clearly states that carrying out trust—including leadership trust—is a duty (al-Razi, 1994:5/143).  
The tafsir scholars differ on whom this verse addresses. Some, like ‘Ali bin Abu Talib and Zaid bin Aslam,  
state it addresses leaders, while others, like ‘Abd Allah bin ‘Abbas and al-Hasan, explain it applies to anyone  
given a trust, whether religious or worldly (al-Tobari, 1992:4/147-149).  
‘Ali bin Abu Talib said, “A leader is responsible for implementing all laws based on the revelation sent by  
Allah SWT. The leader is also responsible for fulfilling all trusts. If the leader fulfills these duties, then it is the  
responsibility of the people to listen and obey all his directives.” (al-Tobari, 1992:4/147-149) Al-Tobari  
explains the exegesis of verse 58 of Surah an-Nisa’: “Indeed, Allah commands you, O leaders of the Muslims,  
to fulfill all trusts given to you by the people, namely their rights, wealth, and zakat. You must return all rights  
under your responsibility to their owners and never oppress them. Do not place the trust where it does not  
belong. Do not take anything except what Allah permits. Allah commands that when you judge among people,  
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judge justly. This is Allah’s decree in His Book and explained by the tongue of His Messenger. Do not exceed  
these limits; otherwise, you have oppressed your people.” (al-Tobari, 1992:4/147-149)  
Prophet Muhammad associates trust with faith. He explained that those who do not safeguard trust are not truly  
believers. ‘Anas bin Malik reported that the Prophet said: “There is no faith for one who does not maintain  
trust. There is no religion for one who does not honor promises.” (Ahmad ibn Hanbal, 2001:19/376)  
Safeguarding trust is a characteristic of the faithful. Allah SWT states that those who establish prayer are also  
those who safeguard trusts and promises, whether entrusted by Allah or by humans (al-Tobari, 1992; al-Razi,  
1994). Conversely, betraying trust and breaking promises are characteristics of hypocrites and disbelievers  
(Qutub, 1994). Allah SWT says: “And [those who are] those who faithfully observe their trusts and  
covenants.” (Surah al-Ma‘arij 70:32)  
As a basis of accountability, Allah SWT forbids betrayal: “O you who believe! Do not betray Allah and His  
Messenger, nor betray your trusts while you know.” (Surah al-Anfal 8:27) This verse warns all believers, both  
leaders and citizens, not to violate trusts given by Allah, His Messenger, and among humans. Leaders are  
accountable to fulfill Allah’s and His Messenger’s trusts by implementing Islamic law. Leaders who fail to  
govern according to the Qur’an and Sunnah betray both Allah’s trust and the trust of the people because a  
leader’s duty in Islam is to guide the people to obey Allah SWT in daily life (Qutub, 1994).  
Those who safeguard trust are called al-’amin. This term appears 14 times in the Qur’an: 12 times referring to  
individuals who maintain trust, and twice referring to a secure state (Abd al-Baqi, 1992). Allah SWT explains  
that one of the main characteristics of angels and prophets is being al-’amin, always safeguarding the trusts  
given by Him. For example, regarding angels: “Obedient therein, and trustworthy.” (Surah at-Takwir 81:21)  
Tafsir scholars explain that the angel referred to here is Jibril, who is obeyed by the inhabitants of the heavens  
and always safeguards Allah’s trusts, such as delivering revelation to the prophets (al-Tobari, 1992; Ibn Kathir,  
1995).  
For the prophets, an example is Prophet Hud a.s. addressing his people: “I convey to you the messages of my  
Lord, and I am a trustworthy advisor to you.” (Surah al-A‘raf 7:68) Allah SWT also clarifies that those eligible  
to be entrusted with tasks are those capable of safeguarding them, as shown by the daughters of Prophet  
Shu‘aib a.s.: “One of the two women said, ‘O my father, hire him as a shepherd. Indeed, the best one you can  
hire is strong and trustworthy.’” (Surah al-Qasas 28:26) ‘Abd Allah bin ‘Abbas narrates that Prophet Shu‘aib  
asked his daughter how she knew the man was strong and trustworthy. She explained that she observed his  
strength and careful, respectful behavior—signs of trustworthiness—and Prophet Shu‘aib confirmed her  
judgment regarding Moses (al-Tobari, 1992:10/61).  
The lesson is that citizens who wish to delegate political authority must choose leaders capable of safeguarding  
trust. Similarly, Prophet Yusuf a.s. was appointed Egypt’s Finance Minister because he was trustworthy. The  
Qur’an records the king saying: “Bring Yusuf to me; I will appoint him exclusively to my council. Indeed,  
today you are esteemed and trustworthy among us.” (Surah Yusuf 12:54)  
Every human action, whether by leaders or citizens, is accountable in this world and will be recompensed by  
Allah SWT. Good deeds result in worldly and spiritual benefits, while harmful deeds bring negative  
consequences. Allah SWT says: “Whoever does righteousness, it is for his own soul; and whoever does evil, it  
is against it. And your Lord does not wrong anyone." (Surah Fussilat 41:46) Al-Tobari (1992) explains that  
obedience to Allah in this life brings benefits both in this world and the Hereafter, while disobedience results  
in punishment.  
Similarly, Surah al-Shura 30 states: “And whatever strikes you of adversity, it is because of what your hands  
have earned; but He pardons much.” Al-Tobari (1992) explains that misfortunes in life result from one’s sins,  
yet Allah forgives much of it. Al-Razi adds that misfortunes include pain, disease, earthquakes, and other  
hardships.  
Leaders and citizens are accountable for all they do. Constructing society according to Allah’s will brings  
benefits; ignoring it results in harm, such as disease, economic crises, societal collapse, earthquakes, and  
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divisions. Ibn Umar narrates that the Prophet said: “There are five things that will test your community: public  
sin spreading disease, dishonest trade disrupting the economy, refusing zakat stopping rain, breaking covenants  
inviting enemy domination, and leaders not ruling by Allah’s law causing hardship.” (Ibn Majah, 2009:5/150)  
Political accountability also extends to the Hereafter. Decisions in Allah’s judgment on the Day of  
Resurrection—whether entering Paradise or Hell—depend on actions in this world. Allah SWT says: “And  
those who believed and whose descendants followed them in faith - We will join with them their descendants,  
and We will not deprive them of anything of their deeds. Every person, for what he earned, is retained.” (Surah  
at-Tur 52:21)  
Allah illustrates the complaints of Hell’s followers against their leaders: “The Day their faces will be turned  
about in the Fire, they will say, "How we wish we had obeyed Allah and obeyed the Messenger." And they  
will say, "Our Lord, indeed we obeyed our masters and our dignitaries, and they led us astray from the [right]  
way. Our Lord, give them double the punishment and curse them with a great curse.” (Surah al-Ahzab 33:66-  
68)  
This verse clearly illustrates the concept of political accountability in the Hereafter, where the people will  
demand before Allah SWT that the punishment be doubled for leaders who corrupt and mislead them (Al-  
Khalidi, 1996). That is, leaders who refuse to implement the commands of Allah SWT and His Messenger, and  
govern according to their own desires and whims in contradiction to the Qur’an and Sunnah. The people who  
support such leaders will also be held accountable on the Day of Judgment, because they have violated the  
commands of Allah: “And do not incline toward those who do wrong, lest you be touched by the Fire, and you  
would not have other than Allah any protectors; then you would not be helped.” (Surah Hud 11:113).  
Consequently, by supporting a tyrannical leader, the people themselves are held accountable for their actions.  
They will be cast into the fire of Hell. This is because the unjust leader is responsible to both his people and  
Allah SWT, while the people, having suffered the consequences, will call upon Allah SWT to punish their  
leader with double torment in Hell.  
‘Umar narrates that the Prophet said: “Every person is a guardian and will be questioned about their  
guardianship. Leaders are guardians, men over their households, wives within their husband’s house, and  
servants over their master’s property.” (Bukhari, 2002:5/893)  
In conclusion, political accountability in the Qur’an refers to the responsibility of leaders to fulfill the trusts of  
Allah SWT and the people in an Islamic state—whether as the highest caliph, minister, or representative.  
Leaders who safeguard Allah’s trust possess virtues shared by angels and prophets and are commendable.  
Leaders who betray Allah’s trust can be held accountable by the people in this world and will face Allah’s  
judgment in the Hereafter.  
DISCUSSION  
Reinterpreting Scriptural Accountability in Contemporary Statehood  
1) Scriptural Foundations and the Reorientation of Political Legitimacy  
The concept of political accountability in Islam is fundamentally grounded in the ontological nexus between  
human beings, trust (amanah), and authority. The Qur’anic injunctions—particularly al-Aḥzāb 33:72 and al-  
Nisāʾ 4:58—assert that amanah represents a divine delegation encompassing both moral responsibility and  
legal obligation, rather than merely a social mandate. Classical exegetes, including al-Ṭabarī (1992) and al-  
Rāzī (1994), underscore that amanah constitutes not only an ethical duty but also the very foundation of  
governance legitimacy; consequently, a breach of amanah invariably undermines the legitimacy of authority.  
Ashʿarī thought, particularly as articulated by al-Juwaynī (1979), reinforces the argument that human  
sovereignty (sulṭah / imāmah) is conditionally dependent upon the proper exercise of amanah. Accordingly,  
legitimacy is neither absolute, as in theocratic models, nor entirely dependent on the populace, as in political  
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liberalism; rather, it constitutes a synthesis of divine authority and social acceptance, with the primary  
condition being the preservation of trust and justice.  
Contemporary studies support this conclusion. Ahmad et al. (2023b) demonstrate that the Islamic  
accountability framework functions as a conditional legitimacy structure, existing only when officeholders  
fulfill both moral and institutional responsibilities. In the context of modern Muslim-majority states, such  
legitimacy necessitates governance structures that operationalize the principle of amanah through mechanisms  
of oversight, reporting, and protection of citizens’ rights (Mohd Yusoff et al., 2022; Salleh & Khalid, 2021).  
2) Hermeneutic Reconstruction: From Textual Imperatives to Institutional Architecture  
The reinterpretation of the concept of amanah for the modern state requires a fiqh hermeneutical approach that  
integrates the literal text, maqāṣid, and contextual considerations (Ibn ʿĀshūr, 2014). This method, known as  
text–context harmonisation, involves three steps:  
1. Identification of the normative meaning of the texts (e.g., the obligation to restore rights, entrusted  
authority, prohibition of oppression).  
2. Mapping these meanings to the objectives of maqāṣid (ḥifẓ al-dīn, al-nafs, al-māl, al-ʿaql, al-nasl, and  
al-ʿird).  
3. Translating the maqāṣid objectives into modern institutional mechanisms (such as audits, ombudsman  
offices, shariah governance frameworks, and public complaint systems).  
Alamer (2022b) and Saleh et al. (2023) demonstrate that maqāṣid can serve as a foundational framework for  
developing public policy indicators and governance KPIs. This supports the transformation of the Qur’anic  
injunctions on amanah into measurable performance metrics and legal procedures, aligning with OECD  
governance standards while remaining guided by Islamic ethical dimensions.  
This hermeneutical model confirms that Islamic accountability is not merely a moral exhortation; rather, it  
constitutes an institutional prerequisite. Consequently, the scriptural reinterpretation should yield mechanisms  
such as Shariah audits, separation of powers, independent oversight bodies (e.g., modern hisbah), citizen  
access to remedies for injustice (mazālim), and transparency in public policy. These recommendations are  
consistent with Mukhibad (2022b) and Almutairi & Khan (2021), who demonstrate that Shariah-based  
governance institutions enhance integrity and prevent the abuse of authority within Islamic organizations.  
3) The Dual-dimensional Nature of Islamic Accountability: Moral–Eschatological and Legal–  
Institutional  
Accountability in Islam is two-dimensional. The first dimension is moral–eschatological accountability, which  
is linked to sin and reward, divine recompense, and punishment (Ghazālī, 2002). This dimension intrinsically  
motivates leaders through the cultivation of piety (taqwa). The second dimension is legal–institutional  
accountability, operationalized through qāḍīs, hisbah, and mazālim (al-Māwardī, 1985), ensuring that state  
administration is conducted justly and transparently.  
Contemporary studies indicate that integrating both dimensions of accountability produces a more stable form  
of governance compared to secular models, which rely heavily on deterrence mechanisms (Eldridge & Siddiqi,  
2022; Basri & Hasanuddin, 2023). In the context of Muslim-majority states, moral–eschatological  
accountability fosters an ethical culture that prevents the abuse of power at its roots, while legal–institutional  
accountability ensures effective formal oversight.  
Islamic accountability also establishes both a ceiling and a floor for leaders’ conduct. The ceiling prohibits acts  
of oppression, betrayal of trust, or manipulation of authority, whereas the floor obliges the fulfillment of  
justice, protection of citizens’ rights, and restoration of harm in cases of malpractice.  
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4) Siyāsah Sharʿiyyah and the Juristic Logic of Political Obligation  
Siyāsah Sharʿiyyah functions as a bridge between scriptural texts and social reality. It provides a fiqh-based  
rational framework regarding: who holds authority, how power is exercised, the limits of authority, and the  
remedies in cases of misuse. Within the Ashʿarī intellectual framework, political authority is required to  
comply with sharīʿah, ʿaql, and ʿurf. Sharīʿah outlines the principles of trust (amanah), justice, and the  
prohibition of oppression; ʿaql (the rationality of maqāṣid) considers the implications for social welfare; and  
ʿurf (local context/fiqh al-watan) addresses the socio-political realities of the state and local culture.  
Nasution (2025) argues that the foundations of siyāsah Sharʿiyyah provide legitimacy for establishing modern  
mazālim courts to adjudicate cases of power abuse, analogous to ombudsman institutions in contemporary  
governance. Similarly, Khan (2023) demonstrates that public complaint mechanisms grounded in the principle  
of hisbah can enhance transparency, thereby safeguarding the conditions of amanah in state administration.  
5) Operationalisation: Transforming Scriptural Teachings into State Institutions  
Based on findings from classical and contemporary literature, scriptural accountability can be operationalized  
through five main mechanisms:  
1. Codification of Amanah in Governance Law. This entails embedding the principle of amanah as a  
statutory obligation, including asset declarations, financial integrity, and the prohibition of conflicts of  
interest. This approach is supported by Ahmad et al. (2023) and Salleh & Khalid (2021).  
2. Modern Hisbah as an Oversight Institution. Abd Razak et al. (2024b) demonstrate that modern hisbah  
models enhance transparency in public administration.  
3. Shariah Ombudsman / Modern Mazālim. Ismail & Rahman (2022) propose a Shariah Ombudsman  
framework as a citizen complaint mechanism aligned with the divine mandate in the Qur’an,  
particularly al-Nisāʾ 4:58.  
4. Maqāṣid-Based KPIs in Public Policy. Saleh et al. (2023) and Miftahussurur et al. (2025b) emphasize  
that maqāṣid indicators can enhance governance performance.  
5. Ethics Education of Amanah in Bureaucracy. Basri & Hasanuddin (2023) demonstrate a positive  
relationship between an Islamic ethical culture and administrative accountability.  
These five mechanisms constitute the foundation for designing a modern state that operationalizes the  
principles of amanah and accountability as detailed in the Sharīʿah texts.  
6) Synthesis: Scriptural Accountability as the Core of Fiqh Watan Governance  
The analysis yields three principal theoretical conclusions:  
1. Amanah as the Foundation of Legitimacy (Juridical–Moral Foundation). The legitimacy of governance  
is contingent upon the preservation of amanah (Juwaynī, 1979; Ahmad et al., 2023b).  
2. Accountability as Multi-Dimensional. The concept of accountability articulated in the Qur’an and  
Sunnah encompasses both moral–eschatological and legal–institutional dimensions (Eldridge &  
Siddiqi, 2022).  
3. Modern Institutions as Translators of Sharīʿah Obligations. Modern hisbah institutions function as  
auditors, modern mazālim institutions serve as ombudsmen, and maqāṣid-based KPIs operate as  
performance governance tools.  
Accordingly, the scriptural reinterpretation enables the principles of amanah and Sharīʿah accountability to be  
developed into a Fiqh al-Watan governance framework suitable for contemporary Muslim-majority states.  
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Ashʿarī Political Theology and the Architecture of Accountability  
1) The Ashʿarī Conception of Divine Delegation (al-Tafwīḍ al-Ilāhī) and Its Political Consequences  
The Ashʿarī theological principle provides a foundational dimension to the structure of Islamic politics,  
positing that political authority (sulṭah / imāmah) constitutes a divine delegation (al-tafwīḍ al-ilāhī) to humans  
to uphold justice and safeguard public welfare (Juwaynī, 1979; Ghazālī, 2002). However, this is not an  
absolute mandate, as the delegation is bound by sharīʿah (al-Māwardī, 1985), conditional upon the  
preservation of amanah, revocable in cases of repeated oppression, and subject to societal oversight through  
institutions such as qāḍīs, mazālim, and hisbah.  
This principle distinguishes Ashʿarī theology from Shiʿah political theology based on nas-based designation,  
modern Western political theory grounded in popular sovereignty, and secular models that separate morality  
from authority. Within the Ashʿarī political framework, governance authority is an entrusted authority, not an  
inherent right. Leaders do not possess power personally; they merely bear a trust (amanah) that can be revoked  
or transferred if violated. This provides the basis for political accountability as part of ʿaqīdah, rather than  
merely administrative ethics.  
Contemporary analyses, such as Alamer (2022b), argue that the concept of accountability in Islamic political  
thought constitutes a “dual legitimacy structure”: authority must align with divine mandates (justice, amanah)  
and gain social acceptance (public welfare, compliance). Sarkar (2021) demonstrates that such a structure  
proves more stable in Muslim-majority societies because it integrates theological and sociological factors.  
2) The Ashʿarī View of Human Agency and Its Link to Political Responsibility  
Within the Ashʿarī political thought framework, the concept of kasb asserts that humans bear moral  
responsibility for their actions, even though all power is ultimately created by Allah. In a political context,  
kasb renders leaders fully accountable for the decisions they make, despite the fact that authority itself is a  
divine endowment, while the populace also bears moral responsibility to elect, advise, and correct leaders—  
constituting a form of societal accountability. This has three political implications:  
1. Leaders cannot invoke a “divine mandate” to justify oppression. Ashʿarī scholars reject political  
determinism, emphasizing that humans retain responsibility for their actions (Juwaynī, 1979).  
Accordingly, authoritarian narratives that attribute all deeds to “fate” are epistemologically invalid  
within the Ashʿarī framework.  
2. Accountability is a condition of faith (furuʿ al-īmān). Accountability is not merely an administrative  
practice but a component of religious obligation: rejecting oppression, safeguarding amanah, and  
restoring rights to their rightful owners (al-Nisāʾ 4:58).  
3. The moral identity of leaders is integral to governance structures. Ghazālī (2002) emphasizes that the  
moral disposition for justice is a primary criterion for leadership eligibility. This provides a theological  
justification for the development of ethical-based leadership training in modern states (Zamziba et al.,  
2024b; Basri & Hasanuddin, 2023).  
3) The Architecture of Accountability in Ashʿarī Political Thought  
Ashʿarī political thought encompasses three layers of accountability mechanisms:  
1. Divine Hierarchical Accountability (Vertical Accountability). Every leader is directly accountable to  
Allah for political decisions, state wealth management, social justice, and citizens’ rights. This  
dimension fosters intrinsic motivation (taqwā), as empirically demonstrated by Basri & Hasanuddin  
(2023), who examine the relationship between religio-moral consciousness and administrative integrity.  
2. Societal Accountability (Horizontal Accountability). Ashʿarī scholars emphasize the duty of the  
populace to advise leaders, provide correction through shūra mechanisms, and perform institutional  
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checks via hisbah and mazālim. Khan (2023) notes that public complaint systems and societal oversight  
are inherent elements of the Ashʿarī model, not Western adaptations.  
3. Institutional Accountability (Structured Accountability). According to al-Māwardī (1985) and Juwaynī  
(1979), two primary institutions are required: hisbah as a preventive mechanism against power abuse  
(oversight) and mazālim as a redress mechanism for administrative injustice. Contemporary studies  
(Abd Razak et al., 2024b; Ismail & Rahman, 2022; Nasution, 2025) demonstrate that these institutions  
can be adapted into modern forms, such as Shariah Ombudsman, Administrative Review Tribunals,  
Integrity Commissions, and Public Complaint Units (PCUs), making Ashʿarī thought institutionally  
compatible with contemporary governance.  
4) Political Morality and Ethical Constraints on Power  
The foundations of Ashʿarī theology emphasize that justice is not merely a political practice but a religious  
obligation (ʿaqīdah). This entails three primary moral boundaries:  
1. Prohibition of Oppression (ẓulm). Political oppression includes abuse of power, monopolization of  
wealth, manipulation of laws, and biased adjudication.  
2. Prohibition of Betrayal of Trust (khiyānat al-amanah). This encompasses embezzlement, corruption,  
and manipulation of administrative procedures.  
3. Obligation to Safeguard Public Welfare (ʿimārat al-dunyā). Leaders are obliged to promote the well-  
being and prosperity of the people, not merely to maintain authority.  
5) The Ashʿarī Doctrine of Conditional Obedience and Political Correctives  
The obligation to obey leaders is relative, not absolute. Within Ashʿarī theology, obedience is required as long  
as leaders uphold sharīʿah, but it becomes null if they commit violations that undermine legitimacy, such as  
systemic oppression, refusal to restore rights, oppression of the populace, or compromising the dignity of the  
state. In such cases, societal institutions—such as qāḍīs, shūra councils, and mazālim courts—possess the  
authority to enact corrective measures (Juwaynī, 1979). Contemporary research by Eldridge & Siddiqi (2022)  
demonstrates that this conditional obedience doctrine underpins political stability in Indonesia, as it balances  
compliance with divine law and the populace’s right to advise and correct leaders.  
6) Theological Foundations for Modern State Institutions  
The Ashʿarī intellectual framework is not merely a metaphysical theory; it provides a foundation for the design  
of modern institutions:  
Ashʿarī Concept Classical Institution Modern Version  
Amanah  
Hisbah  
Integrity Commission, Shariah Audit  
Anti-Oppression  
Shūra  
Mazālim  
Majlis Shūra  
Ijtihād  
Shariah Ombudsman, Administrative Tribunal  
Parliamentary Committees (Islamic-framed)  
Policy Evaluation using Maqāṣid-based KPIs  
Maṣlaḥah  
Studies by Almutairi & Khan (2021) and Mukhibad (2022) indicate that integrating Shariah institutions with  
modern governance mechanisms enhances transparency scores, public trust, and policy compliance within  
government organizations.  
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7) Synthesis: Why Ashʿarī Theology Matters for Fiqh Watan  
From the overall theoretical and empirical review, three major conclusions emerge:  
1. Ashʿarī theology provides a robust normative foundation for modern nation-states. Concepts such as  
amanah, anti-oppression, maqāṣid, shūra, and hisbah have immutable theological foundations yet can  
be reconfigured into contemporary institutional forms.  
2. Accountability is core, not supplemental, to legitimacy. Without accountability, sulṭah loses its validity,  
as articulated by Juwaynī (1979) and supported by modern studies (Ahmad et al., 2023b).  
3. Fiqh al-Watan in the malay world builds its epistemological basis on the ashʿarī methodology. This is  
because Ashʿarī thought emphasizes legal elasticity, contextual adaptation, prioritization of public  
welfare, fidelity to sharīʿah, and institutional corrective mechanisms.  
Together, these principles provide teleological stability to governance systems in Muslim states seeking to  
maintain an Islamic identity within a modern framework.  
CONCLUSION  
This study has demonstrated that accountability (al-mas’uliyyah) in Islamic scripture is not merely a moral  
exhortation but a foundational principle for structuring legitimate governance within the framework of Fiqh  
Watan. Through an integrative analysis of the Qur’an, Sunnah, and classical Islamic jurisprudential sources,  
the research highlights three pivotal dimensions: the theological grounding of accountability, its  
operationalization in institutional governance, and its role in ensuring social justice and public welfare.  
Firstly, accountability in Islamic scripture is rooted in the concept of amanah and divine oversight, which  
obliges rulers and officials to act with integrity, transparency, and justice. Secondly, these normative principles  
are not static; they can be institutionalized in contemporary governance systems through mechanisms such as  
shura, hisbah, and public audit, ensuring that leadership remains responsive and answerable to the governed.  
Finally, embedding accountability within the Fiqh Watan framework strengthens the legitimacy of state  
authority while aligning political power with ethical imperatives, thereby mitigating despotism and promoting  
civic trust.  
In conclusion, Islamic accountability provides both a normative and practical blueprint for good governance  
that transcends temporal and cultural boundaries. Future research could explore empirical applications of these  
principles in modern state institutions and their impact on enhancing transparency, social cohesion, and  
sustainable development. By situating accountability at the heart of governance, Fiqh Watan offers a resilient,  
ethically anchored model capable of addressing contemporary political and administrative challenges.  
ACKNOWLEDGEMENT  
The authors would like to acknowledge that this article is part of research entitled: “Hermeneutics of the  
Sultanate and Sovereignty of Pahang in the Context of Siyasah Syariyyah and Fiqh Al-Daulah (Hermeneutika  
Kesultanan Dan Kedaulatan Pahang Dalam Konteks Siyasah Syariyyah Dan Fiqh Al-Daulah)” with the  
financial support from Institut Ilmu Darul Makmur Sdn Bhd, Majlis Ugama Islam dan Adat Resam Melayu  
Pahang (IIDM-MUIP Research Grant 2025) under Contract Research registered under Research Management  
Center Universiti Teknologi Malaysia vot R.J130000.7353.4B927.  
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