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

Context and Objective: The purpose of this study was to identify the factors influencing managerial accountability from the perspective of Islamic teachings and to rank them using the fuzzy VIKOR technique

Methodology: This study is classified as applied research in terms of its objective and as a mixed-methods (qualitative – quantitative) sequential-exploratory design in terms of data collection. In the qualitative phase, the meta-synthesis approach, utilizing the Sandelowski and Barroso (2007) proposed method, was adopted. The statistical population was composed of two parts. The first part included all domestic and international academic texts and articles (35 in total), which, after screening, resulted in 17 articles being analyzed using the open coding method. The quantitative part involved experts in the field of Islamic management, seven of whom were selected using purposive sampling to respond to the researcher-made questionnaire. Data analysis and the factor ranking process were conducted using the Fuzzy Multi-Criteria Decision Making (MCDM) technique, specifically the Fuzzy VIKOR method.

Findings: The findings from the data analysis revealed that, from the experts’ perspective, among the 14 factors extracted from the research literature, the five factors of “Commitment” (Taa'ahhud), “Faith in God” (Imān bi-Allāh), “Piety” (Taqwā), “Divine Obedience” (Itā'ah Ilāhi), and “Rejection of Falsity” ((Bātil-gorīzi) have the greatest influence on managerial accountability, respectively. Conversely, factors such as “Consultation” (Mashwarat), “Rule of Law Adherence” (Qānūn-garāyī), “Divine Promise” (Wa'dah Ilāhi), and “Truth-Seeking” (Haqq-garāyī) were positioned at the lower ranks of the experts’ prioritization table.

Conclusion: The results indicate that within the framework of religious teachings, fundamental and intrinsic belief-based factors (Taa'ahhud, Imān bi-Allāh, and Taqwā) exert the strongest influence on managerial accountability behavior.