International Journal of Academic Research in Business and Social Sciences

2017, Vol. 7, No. 6

ISSN: 2222-6990

Influence of Accountability and Transparency on

Governance in Islam
GIDADO, Abdu Dauda
School of Preliminary and Remedial studies Kaduna Polytechnic
Kaduna-Nigeria
Email: [email protected]

Abubakar Sabo Yusha’u

Department of Arts and Social Science Education (Islamic Studies Section)
Ahmadu Bello University, Zaria, Nigeria
Email: [email protected]/[email protected]

DOI: 10.6007/IJARBSS/v7-i6/3002 URL: http://dx.doi.org/10.6007/IJARBSS/v7-i6/3002

Abstract
The world has reached a consensus that good governance is significant for human resource
development in any society. It was on this background that this paper looks at the influence of
accountability and transparency from Islamic perspective in achieving good governance in the
society. This paper identifies the difference between conventional view of accountability and
accountability in Islam. It revealed that Islam operates dual accountability. This owes to the fact
that one is accountable to Allah as His khalifah on the earth and also he is also accountable to
his fellow beings. This paper also pointed out that Islam lays emphasis on transparency in all
transactions by citing relevant Ayah of the Holy Qur’an and the sayings of the Prophet (S.A.W).
The paper stated that good governance is achievable through the application of Islamic view of
accountability and transperency. Finally, it recommended that emphasis should always be
placed on the personality of a leader, who should be someone who has Allah’s consciousness in
his actions and deeds, orientation should be organized for those in authority on the concept of
Amanah in Islam and finally government should always run an open door policy.

Introduction
Good Governance has taken a centre stage of development debates in the last decade or so. It
is in line with this that it consistently draws the attention of individuals, groups and even
international agencies. Good governance leads to overall development of the society and
Naqvi,Aziz, Zaidi and Kashif-ur-Rahman (2011) state that the world has reached a consensus
that good governance is significant for human resource development in any nation. A nation is
a social institution which forms a society for its survival and growth. Hence, Alam et.al as cited
in Naqvi, et.al (2011) states that, a social setup is not just a cluster of groups living with
harmony, but an integration of systems ensuring discipline, enhancing the satisfaction of basic
human needs, safeguarding people’s right and facilitation of services in all spheres of life to all

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members representing various groups in society. Social setups therefore, comprise of different
institutions interacting with each other, bounded by heterogeneous laws, code of ethics,
customs, traditions and culture. All these need to be driven by the government. It is however,
worthy of knowing that the substance and growth of a nation can only be attained through fair
governance. Taylor (2000) states that, good governance can be seen as the participation of all
stakeholders in the political system, leadership, consensus based decision making, rule of law
and justice, transparency in policies and procedure, surety of equity, responsiveness to
problems, overall work effectiveness and efficiency, unbiased accountability and a stable
economy. Therefore, transparency and accountability have vital roles to play in building good
governance, since good governance is believed to be free and immuned from corruption and
social injustice. It is thus, against the aforementioned that, this paper looks at the influence of
accountability and transparency on good governance in Islam.
This study is therefore necessary because many countries of the world are faced with social
problems such as social inequality, unemployment, thuggery, armed banditry and squalor
whose roots are bad governance which were occasioned by absence of accountability and
transparency. The study will also contribute to knowledge and societal growth because it
suggests an alternative approach (adoption of Islamic position on accountability and
transparency as a tool for good governance). This is because, several approaches have been
adopted and the problem (bad governance) seems to defy solution.

An Overview of the Concept of Good Governance

Good governance is the key to development, peace and stability in an ever shrinking globe that
is increasingly becoming vulnerable. Good governance is providing both the foundation as well
as the scaffolding in the architecture of global peace. To achieve these, UNDP (2004) gives the
characteristics of good governance principle as: participation, rule of law, transparency,
responsiveness, consensus orientation, effectiveness and efficiency, accountability and
strategic vision. Similarly, Omimi, Ejoor and Shirley in Denen and Genyi (2014) identify eight
fundamental elements of good governance as: participation, consensus orientation in
governance, accountability, transparency, responsiveness, effective and efficient service
delivery, equitable distribution of resources and inclusivity in governance as well as respect for
rule of law. According to UNDP (2004) good governance is the entire mechanisms, processes
and institutions where people express their interest by using legal right, obligation and bridging
the differences between them. The World Bank in Meisel and Auodia (2008) also defines good
governance as a solid implementation of management and responsible development in line
with the principle of democracy and efficient markets, avoidance of errors in the allocation of
investment funds, and prevention of political and administrative corruption, running a budget
discipline and creation of a legal and political framework for the growth of business activities.
Finally, Taufiq (2015) defines good governance as the practice of governance in order to
provide service to the people. This definition views good governance from the angle of service
provision by a leader. The definitions put forward are however deficient. This owes to the fact
that good governance is neither dependent on democracy nor institutional infrastructure.
Rather, the primary determinant of good governance according to Naqvi, et.al (2011) has to do

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with the leader who is committed to earning Allah’s happiness through his intentions, actions
and governance. This shows that he is a leader that is committed to the welfare of the masses;
effective commander/controller, effective planner and policy maker and firm advocate of
human right. All these can be achieved under any form of government, whether monarchical or
democratic with the commitment of the leader.
Furthermore, good governance in Islam can be understood from the main purpose of revelation
of the glorious Qur’an. In line with this, Rahman (1980) states that, the main purpose of the
glorious Qur’an is to provide a social order that can run on earth based on fairness and ethics.
In addition, anything falsehood and injustice should be avoided particularly by those in
authority. However, rulers and leaders should rule in accordance with truth and justice because
Allah (SWT) gives a warning of a severe punishment to those who run away from truth and
justice. This is buttressed in the following Qur’anic verse:
ِ ‫اس بِ ْال َح‬
‫ق‬ ِ َّ‫ض فَاحْ ُكم بَيْنَ الن‬ ِ ‫يَا دَ ُاوود ُ إِنَّا َجعَ ْلنَاكَ َخ ِليفَةً فِي ْاْل َ ْر‬
‫سبِيل‬
َ ‫ضلونَ َعن‬ ُّ َّ
ِ َ‫اّللِ إِ َّن الذِينَ ي‬
َّ ‫سبِي ِل‬ َ ‫ُضلَّكَ َعن‬ ِ ‫َو ََل تَتَّبِعِ ْال َه َوى فَي‬
‫ب‬
ِ ‫سا‬َ ‫سوا َي ْو َم ْال ِح‬ َ ٌ‫اّللِ لَ ُه ْم َعذَاب‬
ُ َ‫شدِيد ٌ ِب َما ن‬ َّ
O David! We did indeed make Thee a vicegerent on
earth: so judge Thou between men in truth (and
justice): nor follow Thou the lusts (of Thy heart), for
they will mislead Thee from the path of Allah. For
those who wander astray from the path of Allah, is a
penalty grievous, for that they forget the Day of
account. Saad: 26

Hence, good governance according to Hyden (1992) is about accountability, transparency and
the general prevalence of those conditions necessary for good politics, including reciprocity and
trust. Going by these, one may rightly claim that the existence of linkages between good
governance and the laws in the Qur’an and Sunnah. Suleiman (1988) also posits that the basic
wisdom of Islamic law is to cater for the welfare of the people in this world and the hereafter.
Islamic law is not only geared towards purifying the soul but also cater for the principles of
good governance which includes rule of law, respect for human right, transparency and
accountability. It also caters for the actualization of welfare of the citizen. Based on these,
Bugaje (2008) is of the opinion that, governance/good governance in Islam must start with
power itself, its source, basis, mandate and limit which according to the following Qur’anic
verse, power only comes from Allah Who give it to whom He wills and take it from whom He
wills, by His Hand in which lies all Goods:
‫ع ْال ُم ْلكَ ِم َّمن تَشَاء‬ ُ ‫قُ ِل اللَّ ُه َّم َمالِكَ ْال ُم ْل ِك تُؤْ تِي ْال ُم ْلكَ َمن تَشَاء َوت َِنز‬
‫ِير‬ َ
ٌ ‫ش ْيءٍ قد‬ ُ
َ ‫ى ك ِل‬ َ ‫َوت ُ ِع ُّز َمن تَشَاء َوتُذِل َمن تَشَاء بِيَدِكَ ْال َخي ُْر إِنَّكَ َعل‬
َ
Say: "O Allah. Lord of power (and Rule), Thou givest power
to whom Thou pleasest, and Thou strippest off power from
whom Thou pleasest: Thou enduest with honour whom
Thou pleasest, and Thou bringest low whom Thou pleasest:
In Thy hand is all good. Verily, over all things Thou hast
power .Ali’imran: 26
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Allah also commands us to render back trust to whom they are due. This shows that, the
understanding of Islamic principle of accountability and transparency are the keys to good
governance. This is due to the fact that The Law Giver leaves nothing untouched in the Holy
Qur’an. In relation to trust, Allah says:
‫اس أَن تَحْ ُك ُمواْ ِب ْال َعدْ ِل‬
ِ َّ‫ت ِإلَى أ َ ْه ِل َها َو ِإذَا َح َك ْمتُم َبيْنَ الن‬ ِ ‫ِإ َّن اّللَ َيأ ْ ُم ُر ُك ْم أَن تُؤدُّواْ اْل َ َمانَا‬
ً ‫صيرا‬ ِ َ‫س ِميعا ً ب‬
َ َ‫ظ ُكم بِ ِه إِ َّن اّللَ َكان‬ ُ ‫إِ َّن اّللَ نِ ِع َّما يَ ِع‬
Allah command you to render back your Trusts to those to
whom they are due; and when ye judge between man and
man, that ye judge with justice: Verily How excellent is the
teaching which He giveth you! For Allah is He who heareth
and seeth all things. An-Nisa’I :58

Ibn-Kathir (1992) mentioned that in the above verse Allah commands that the trusts be returned to
their rightful owners. This command refers to all things that one is expected to look after, such as
Allah's rights on His servants and also the command includes the rights of the servants on each
other, such as what they entrust each other with, including the cases that are not recorded or
documented. Allah commands that all types of trusts be fulfilled. Those who do not implement this
command in this life, it will be extracted from them on the Day of Resurrection as in the following
Hadith: Muslim A. (1334 A.H)
َ ‫ «لَت ُ َؤدُّنَّ ا ْل ُحقُو‬:َ‫سلَّ َم قَال‬
‫ق‬ َ ‫علَ ْي ِه َو‬
َ ُ‫ص َّلى هللا‬
َ ِ‫اَّلل‬
َّ ‫سو َل‬ ُ ‫ع َْن أَبِي ه َُري َْرةَ أَنَّ َر‬
ِ َ‫ِإلَى أ َ ْه ِلهَا يَ ْو َم ا ْل ِق َيا َم ِة َحتَّى ت ُ َقادَ الشَّاةُ ا ْلجَ ْلحَا ُء ِمنَ الشَّا ِة ا ْل َق ْرن‬
»‫اء‬
From Abu-Hurairah, the Prophet (peace and blessings of Allah be upon
him) said: the rights will be rendered back to those whom they are due,
and even the sheep that does not have horns will take revenge from the
horned sheep.

Furthermore, Ibn-Kathir (1992) explains that the above verse commands that when you
judge between men, you judge with justice. This is thus, commanding justice when
judging between and or among people. Muhammad bin Ka`b, Zayd bin Aslam and Shahr
bin Hawshab said; the above verse was revealed about those in authority'', meaning
those who judge between people. Allah is with the judge as long as he does not commit
injustice, for when he does, Allah will make him reliant on himself.

Accountability and Transparency in Islam and Their Relevance to Good Governance

Accountability relates to external standards that determine the truth of an action by the State’s
administration or public bureaucracy. Therefore, accountability in the opinion of Taufiq (2015)
is the evaluation of implementation or performance process of an organization to be
accountable and responsible as well as serving as feedback for the leadership of the
organization. What could be deduced from this definition is that the evaluation which took
place in course of rendering the account is expected to improve the performance of the
organization in the future. Accountability is rendered in three different kinds, namely
accountability, responsibility and responsiveness.

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In Islam, accountability relates to trust (Amanah) which is the indicator in measuring how
sincere a person is in discharging his duties. According to al- Shinqiti (2006) Amanah (trust)
includes everything Allah entrusted to you and instructed you to take care of. These include
guarding physical faculties from engaging in anything that is not pleasing to Allah, and guarding
anything that has been entrusted to you which has to do with the rights and dues of others.
Based on these, what is meant by Amanah in this sense is everything that the individual is
obliged to take care of, uphold and fulfil in the right of others. There are three well known areas
in which Amanah operates namely; financial rights which are established by contract and
covenants, keeping others’ secrets and position of responsibility, whether social, public or
private. Islam requires in the case of both public and private trust that one takes care of the
trust and fulfils it in the proper manner as required by Shari’ah and it is not allowed to neglect it
or betray it. Allah said in Qur’an 8:27
‫سو َل َوت َ ُخونُواْ أَ َمانَا ِت ُك ْم َوأَنت ُ ْم تَ ْعلَ ُمون‬ َّ ‫يَا أَيُّ َها الَّذِينَ آ َمنُواْ َلَ ت َ ُخونُواْ اّللَ َو‬
ُ ‫الر‬

“O you who believe! Betray not Allah and his messenger, nor betray knowingly your
Amanah (things entrusted to you and all the duties which Allah has ordained for
you)”

In the same vein, accountability in Islam is first to Allah and one would be asked to give account
of his deeds on the Day of Judgment. This could be understood in the saying of Allah in Qur’anic
verse:
ُ‫ض َو ِإن ت ُ ْبد ُواْ َما فِي أَنفُ ِس ُك ْم أ َ ْو ت ُ ْخفُوه‬
ِ ‫ت َو َما فِي اْل َ ْر‬ َّ ‫ِ َّّللِ ما فِي ال‬
ِ ‫س َماوا‬
َ
‫يءٍ قدِير‬
ْ ‫ش‬ َ
َ ‫يُ َحا ِس ْب ُكم بِ ِه اّللُ فَيَغ ِف ُر ِل َمن يَشَا ُء َويُعَذِبُ َمن يَشَا ُء َواّللُ َعلى ك ِل‬
ُ ْ

To Allah belonged all that is in the heavens and on earth. Whether ye Show what
is in your minds or conceal it, Allah called you to account for it. He forgives
whom He pleased, and punished whom He pleased, for Allah hath power over all
things. Baqarah: 284

The above ayah explains to us how accountability works in Islam. It shows that whatsoever one
did, he will give account of it before Allah. So, accountability in Islam is first to Allah, then to the
fellow beings. The Qur’an enjoined all Muslims to be steadfast in discharging their duties as
trustees (public or social service) in any form of responsibility. Furthermore, accountability has
to do with principle of taqwa because it is this that makes one to have conscious that he will be
held accounted for his action before Allah either obligatory or optional (Sunnah) in the
hereafter. By this, a person should avoid the consequences of punishment both in present and
future. The consequences of the rule are due to mechanism and procedure of violation that
have been determined. Thus, Taufiq (2015) concludes that, taqwa itself will keep a person
behavior to restrain himself from any restrictions that may harm him or an institution.
Therefore, man should do good things for good of himself and the institution in the future.
Also, taqwa (consciousness of Allah) and Ta’ah (obedience to Allah) are synonymous in respect
to our discussion because it is the conscious of Allah that makes one to be obedient to Him. On

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a final note, in corporate governance, Islam makes it mandatory on the leader to perform his
duties with objective of satisfying the needs of the public and to Allah which will eliminate the
issue of corruption such as fraud, embezzlement and mismanagement.
Transparency and accountability are two of the most important elements of good governance.
Both are interrelated concepts. Without transparency, there will not be accountability and the
precondition for the implementation of accountability is transparency. Transparency is
openness in the public affairs. It allows the public to gather information about the day to day
affairs of the government. According to Taufiq (2015), transparency is the principle which
guarantees freedom of access or for any person to obtain information about governance, the
process of making, implementation and the achieving results of policy. According to Ayee
(2000) transparency entails that citizens have a right to available information pertaining to
award of contracts, privatization of state enterprises, rule against corruption or the funding of
political parties. A transparent government which offers chance to citizens to find out the true
proofs at first hand, without the information being changed or presented fraudulently. Through
transparency of governance, the public are given the opportunity to know the policies that will
be taken by the government so that the public can provide feedback or outcomes of the
policies taken by the government. Transparency in Islam is divulged by Allah in Qur’an where
He said:
‫س ًّمى فَا ْكتُبُوهُ َو ْليَ ْكتُب َّب ْينَ ُك ْم كَاتِبٌ بِ ْالعَدْ ِل‬
َ ‫يَا أَيُّ َها الَّذِينَ آ َمنُواْ إِذَا تَدَايَنتُم بِدَي ٍْن إِلَى أَ َج ٍل ُّم‬
.... ْ‫ب َك َما َعلَّ َمهُ اّللُ فَ ْليَ ْكتُب‬ َ ْ ‫َوَلَ يَأ‬
َ ُ ‫ب كَاتِبٌ أَ ْن َي ْكت‬
O ye who believe! when ye Deal with Each other, In transactions involving future
obligations In a fixed period of time, reduce them to writing let a scribe write
down faithfully As between the parties: let not the scribe refuse to write: As
Allah has taught him, so let Him write….Baqarah :282

In applying this, government should always disclose information regarding its strategy, actions
contribution to the community and the use of resource and protection of environment. This
ayah explains the importance of transparency in dealing by making it an obligatory rule that
transaction should not be done secretly, rather it should be reduced to writing so that other
people can have access to it in the future. This can help in the running of government affairs by
which information will always be readily available for the public to see.
In a nutshell, transparency and accountability have very important roles to play in building good
governance. Transparency provides information disclosure on policies implemented by the
government or other institutions, while, accountability is the responsibility and the
consequences of what have become the decisions and policies. With these two things
(transparency and accountability), all the rules and policies can be monitored, controlled and
held to account so as to create good governance.

Conclusion
Accountability is a multi-disciplinary concept which implies that it is looked at differently by
people on the basis of their trainings and orientations. The paper established that

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conventionally, accountability is always viewed from the managerial angle where one party
allocates responsibilities, while the other party discharges duties and report to his principal. In
other words, it requires a person with delegated authorities to be responsible for producing
outputs or using resources to achieve a particular set of objectives. This paper thus, sees the
conventional understanding of accountability to be inadequate when compared to the Islamic
principle of accountability. This is because in Islam, everybody is accountable to Allah and
fellow beings. Therefore, discharging ones responsibilities is an act of Ibadah (service to Allah)
and amal salih (virtuous deed) which lead to attainment of reward in this world and the
hereafter (Al-falah). This paper Therefore, pointed out that accountability in Islam is based on
the principle of dual accountability. This principle is built on the basis that human beings are
Allah’s khalifah and as such they should be accountable to Him and their fellow mankind. The
paper concludes that the importance of accountability which has to do with holding fast to trust
(Amanah) cannot be overemphasised in achieving good governance. This is because
accountability leads to transparency and it clearly shows how a person discharges his duties.
The implication of this is that it creates Allah consciousness (Taqwa) in the mind of a leader and
as such makes him to discharge his leadership roles with great accountability owing to the fact
that he knows Allah will reward him if he does good or punish him if he acts otherwise.

Recommendations
In line with the conclusion which was drawn, the following recommendations are suggested as
the way forward:
1. Countries should be governed by leaders committed to earning Allah’s happiness
through their intentions, actions and governance. In essence, only those with clear sign
of piety should be given positions of responsibility.
2. Leaders should be orientated on the concepts of Amanah in Islam and the implication
of rendering Amanah to whom it is due. This is to enhance accountability in their
activities.
3. To achieve transparency in governance, leaders should always run open government
which will discourage keeping of secret of policies implementation and achievement
away from the subjects.

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