Identifying Factors Affecting Managers’ Accountability from the Perspective of Islamic Teachings and Ranking Them Using the Fuzzy VIKOR Technique

Introduction
Background and Purpose: Today, attention to the science of educational management and its functions in society shows that the framework and principles of this science largely align with the goals, principles, and methods of general management, with the difference that it is applied in educational settings and efforts are made to implement the concepts used in management science within the educational system as well. However, educational specialists need to change this perspective to bring about transformation in the education system. If they can redefine educational–pedagogical management and manage the goals, principles, and methods governing education, they will achieve their ultimate objectives in the educational system (Soltanzadeh Pasyan et al., 2022). Educational management in the contemporary world faces numerous challenges, including declining public trust, the complexity of stakeholder expectations, and the growing need for transparency and accountability. In such circumstances, accountability has become one of the key pillars for evaluating the performance of educational managers (Tenbrink & Speer, 2022). The existence of an accountability system in schools ensures that principals and teachers are responsible for educational outcomes, resource utilization, and the quality of teaching–learning processes. This contributes to increased transparency and improved educational performance (Schleicher, 2012). Educational managers are accountable not only to higher authorities but also to students, parents, teachers, and society, ensuring that their performance aligns with educational and pedagogical goals. Accountability in educational management is a fundamental concept in the literature on management and educational policy, recognized as a mechanism for ensuring quality, transparency, and organizational effectiveness. In contemporary literature, accountability is generally defined as the obligation of managers and organizational agents to explain and justify their performance to stakeholders and supervisory bodies (Bovens, 2007; 2016). Studies show that visionary leadership has a significant impact on leaders’ ability to implement policies and strengthen community in educational institutions. This aligns with Islamic teachings that emphasize the importance of guidance and ethical leadership (Amjad et al., 2025). Research on educational leadership has demonstrated that the quality of leadership and the professional behaviors of managers are among the most important factors shaping the performance of educational organizations (Hallinger, 2011). However, most common accountability models tend to emphasize external organizational indicators, test results, and formal control, paying less attention to the value-based and internal foundations of managers’ behavior. In an educational system rooted in Islamic values, accountability is not limited to compliance with regulations and administrative reporting; rather, it is deeply embedded in the manager’s inner beliefs, moral responsibility, and religious commitment. Fundamentally, the sacred religion of Islam is based on the principle of human accountability, and one might say that the Hereafter represents the most complete and ultimate manifestation of accountability. Since the most prominent advantage of Islam’s life-giving and humanizing school over other schools and religions is the interconnectedness of its teachings, Islam’s perspective on responsibility and accountability is monotheistic and guided. The Holy Qur’an considers all human beings accountable for their actions, except for God Almighty. It also uses the word yas'alūnaka (they ask you) regarding the Prophet of Islam, referring to the people’s questioning and the Prophet’s answering about moral, doctrinal, legal, and other issues. Therefore, in Islamic teachings, accountability is essentially a form of fulfilling the religious duties that God has placed upon humanity, and no individual or institution is exempt from this matter. As mentioned, accountability holds a very high status and position in Islam, and God Almighty emphasizes its importance to the Prophet and the people in numerous verses of the Holy Qur’an. The great leaders of Islamic society, including the Prophet (PBUH) as the first leader of the Islamic community, always considered themselves bound to accountability. Moreover, the manifestations of accountability can be observed at the highest level in the sayings and conduct of Imam Ali (AS). From the Qur’anic perspective, the universe of creation and, consequently, human life have a precise system of accounting, and no human action, whether small or great, is overlooked. Accordingly, an accountable educational manager is one who, while possessing professional competencies, regulates their decisions in the light of divine values and ethical principles, thereby paving the way for the realization of justice, transparency, participation, and the protection of learners’ rights. Hence, the present study, aiming to identify the factors affecting managers’ accountability from the perspective of Islamic teachings and rank them using the fuzzy VIKOR method, seeks to offer an integrated framework combining educational management literature and the value foundations of Islam—a framework that can be instrumental in explaining accountable behavior, designing manager development programs, and improving the performance of the educational system.
Research Questions
1. What are the factors affecting managers’ accountability from the perspective of Islamic teachings?
2. How are the factors affecting managers’ accountability ranked using the fuzzy VIKOR method?
3. What are the most influential factors affecting managers’ accountability based on the fuzzy VIKOR method?
Methodology
The present study is applied in terms of purpose and, in terms of data collection, falls under mixed-methods research (qualitative–quantitative) of the sequential–exploratory type. In the qualitative section, the meta-synthesis approach and the method proposed by Sandelowski and Barroso (2007) were used. The statistical population of the study consisted of two parts. The first part included all domestic and international texts and articles, totaling 35 articles, of which 17 were reviewed after screening and analyzed using open coding. The quantitative part consisted of experts specialized in the field of Islamic management, from whom seven individuals were selected through purposive sampling to answer the researcher-made questionnaire. Data analysis and the ranking process of the factors were conducted using fuzzy multi-criteria decision-making techniques, specifically the fuzzy VIKOR method.
Findings
The findings from data analysis revealed that, from the experts’ perspective, among the 14 factors extracted from the research literature, five factors—“commitment,” “faith in God,” “piety (taqwa),” “divine obedience,” and “avoidance of falsehood”—had the greatest impact on managers’ accountability, respectively. In contrast, factors such as “consultation,” “rule of law,” “divine promise,” and “truth-orientation” were placed at the bottom of the experts’ priority ranking.
Conclusion
The results indicate that, within the framework of Islamic teachings, fundamental and internal belief-based factors (commitment, faith, and piety) have the strongest influence on managers’ accountable behavior. Ultimately, the findings of this study show that accountability in Islamic education is an “integrated” phenomenon—one in which the “believing heart” synergizes with the “expert hand” and the “courageous tongue,” shaping a manager who, before being accountable to superiors, feels an intrinsic sense of duty toward their great educational mission. Given that the research findings identified internal and insight-based factors as the foundation of accountability, it is recommended that policymakers and education administrators organize their planning in a way that strengthens these factors alongside structural competencies and professional behaviors.