Conceptual Framework of Accountability in Social Systems Based on the Holy Quran; Developing an Islamic Perspective: Validation in Universities

This study aims to develop a conceptual framework of accountability based on the Holy Quran and has been done through a multi-study combined design.

In the first phase of the research, the initial conceptual framework was obtained through the method of cyclical analysis process, which allows the analysis of scattered and multidimensional qualitative data and includes four stages of data and information collection, data reduction, data organization and interpretation.

The result of this study is the collection and enumeration of 306 comprehensive concepts and then the classification and conceptualization of these codes and concepts, under 92 central codes based on content similarity and finally the formation of the final classification of principles, barriers and underlying factors. With 21 items of accountability in three areas of cognitive (perceptual-mental), emotional (insight-attitudinal) and behavioral (practical) as a conceptual framework of accountability in social systems based on the Holy Quran.

This study drew a new conceptual framework as a beacon for the advancement of various organizations and social systems, which according to the rational reasons and evidence related to the need to develop indigenous Islamic humanities and the experience gained from this study. And the resulting framework and its structural and functional capabilities can be used to respond to social systems in a wide range of organizations, especially universities.