تأصيل مبادئ المحاسبية في الإسلام

الملخص EN

The aim of this article is to identify the aspects of accountability in the holy Quran, as well as to rooting principles of Islamic accountability in its modern administrative concept.

The importance of this research is to emphasis the significance of recognizing the exist of accountability in Islamic history.

This is because humanity is obliged to follow its laws.

Additionally, accountability concept is not the birth of the modern era, but it has existed in the Islamic history since thousands of years ago.

In addition, the importance of the topic is linked by the principles of the accountability in contemporary science and what has been mentioned in the sharia evidence.

As a result of the linking, community cannot be isolated from their religion.

The research followed the analytical descriptive mothed of the holy Quran text, Sunnah and the biography of Caliphs.

The research reaches that the implementation of accountability in Islamic history is clear.

The wording of accountability concept sometimes differed although, in practice is agreed.

The study concluded by taking advantage of the enforcement of accountability in Islam that its application in fact results in other administrative principles such as integrity, transparency and fighting administrative corruption, which generates increased the funds and production.

The study recommended that an internal accountability system should be established in organizations for regular accountability.