Accountability (Hisbah) in Islamic Management: The Philosophy and Ethics behind its Implementation
Azrin Ibrahim

Abstract
This article has two objectives: the first is to identify the position of Hisbah in Islamic management, while the second being to adduce the philosophy and ethics behind the implementation of Hisbah according to the Islamic management perspective. This is an important study since Hisbah is one of the main components in the implementation of Islamic management. History has shown that Hisbah had been the main institution in Islamic rule and administration is the near past. The implementation of Hisbah in an efficient and istiqamah manner guarantees transparency and the ability of the management to achieve its objectives. Hence, the main question needs to be answered. What is the philosophy behind Hisbah that makes an Islamic management successful? What ethical practices should be adhered to and exemplified in order to ensure Hisbah is implemented successfully? Generally, this article intends to answer these questions. The ingredient and data for this article were obtained through the library study approach, which was then analysed using the content analysis method. Findings from the analysis led to the conclusion that the philosophy behind Hisbah in Islamic management emphasises the fact that Allah SWT is the Creator and humankind was created by HIM. The ethics enshrined in Hisbah’s is commended to be underpinned by the concept of muhasabah al-nafs and this concept should be supported by five key principles. Finally, this article found that the Hisbah philosophy and ethics are suggested to be understood and implemented in a holistic manner in order to achieve the true aims of Islamic management

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