Bridging Ethical Foundations
and Strategic Practice:
Perceptions of Maqasid al-Shariah in Modern Management
Summary
This Article explores the divergent perceptions of Shariah Scholars and Professional Managers regarding the integration of Maqasid al-Shariah into strategic management. Drawing from a comparative graph analysis, the study reveals that while Shariah Scholars emphasise the foundational Islamic principles—such as Shariah, Maqasid, and ethical values—they are less engaged in the practical dimensions of management and strategy. Conversely, Professional Managers show stronger alignment with operational management concepts but limited appreciation for the normative underpinnings of Maqasid al-Shariah.
This gap reflects a deeper “dichotomy of knowledge,” where Islamic ethical values and contemporary management remain separated. To bridge this divide, the chapter proposes comprehensive curriculum reforms, executive training modules, and policy measures that embed Maqasid-based objectives into business practice. It further compares the findings with established Islamic models such as Tawhidic-based management, maqasid-aligned KPI systems, and Islamic governance rooted in shura and accountability.
The Article concludes that reconnecting values with strategy is critical. By harmonising faith-based principles with modern tools, Islamic institutions can cultivate ethical leadership, social justice, and long-term sustainability. This integrated approach is not only vital for Muslim-majority economies but offers a universal framework for humane and purposeful governance.
Introduction
The integration of Maqasid
al-Shariah (Ultimate Objectives of Shariah) — into contemporary management and
strategy has sparked increasing interest among scholars and professionals.
While theoretical frameworks have been proposed (Dusuki & Abdullah, 2007;
Kamali, 2008), practical implementation remains inconsistent. This article examines the differing perspectives of Shariah Scholars and professional managers regarding Maqasid al-Shariah as a corporate strategy. Using visual data
analysis, we identify alignment gaps, propose curriculum and policy
interventions, and connect the findings with broader Islamic management
paradigms.
1. Perception Analysis: Shariah vs. Management Paradigms
The following graph analysed reveals a distinct divergence between Shariah Scholars and Professional Managers in their recognition and application of Maqasid al-Shariah across eight conceptual domains. While scholars show strong support for foundational Islamic concepts (Shariah, Maqasid, Al-Shariah), their engagement wanes when these principles transition into the realms of modern management and strategic planning.
In contrast, professional managers exhibit growing recognition from basic Shariah concepts toward mainstream management domains but demonstrate a limited grasp of the integrative potential of Maqasid within strategic management processes.
This divergence suggests a “dichotomy of knowledge ”—a bifurcation between normative Islamic thought and operational business models—a phenomenon criticised by Chapra (1992) and Al-Attas (1993) in Islamic epistemology.
2. Recommendations: Closing the Knowledge-Practice Gap
A. Curriculum Design
- Islamic Business Schools should offer
integrated modules on:
- Maqasid al-Shariah in Strategic
Decision-Making
- Comparative Strategic Frameworks:
Maqasid vs. Porter & Blue Ocean Strategy
- Islamic Ethics in Corporate
Governance
- Case studies should emphasise real-world Islamic enterprises, such as Bank
Muamalat, Tabung Haji, and successful Islamic cooperatives.
B. Executive and Leadership Training
- Develop cross-disciplinary executive
training for:
- Shariah officers to understand
operational strategy and innovation.
- Corporate leaders to internalise
maqasid-aligned governance and social justice.
- Introduce simulation-based learning to demonstrate Maqasid as a dynamic,
problem-solving tool—e.g., crisis response, product design, and stakeholder
engagement.
C. Policy Development
- Institutions like Islamic financial
authorities, zakat boards, and waqf foundations should mandate maqasid-based
impact metrics and KPI alignment in annual performance reviews.
- Encourage public-private partnerships rooted in maqasid principles, such as
poverty alleviation through inclusive business models (UNDP Malaysia &
ISRA, 2020).
3. Comparative Frameworks
A. Tawhidic-Based Management
The Tawhidic paradigm emphasises unity of
purpose and moral accountability under divine law (Beekun & Badawi, 1999).
It provides a spiritual underpinning missing in secular strategic models. Where
Maqasid provides objectives, Tawhid provides the intentionality and purpose
behind those objectives. The convergence of both offers a comprehensive
ethical-strategic framework.
B. Maqasid-Based KPI Systems
Emerging models propose Key Performance
Indicators grounded in maqasid dimensions:
- Protection of life (nafs): employee wellbeing
- Protection of wealth (mal): just profit-sharing
- Protection of intellect (‘aql): innovation and learning culture
Such systems ensure that institutional success is measured not merely by
profit, but by value creation aligned with Islamic justice (Salleh, 2020;
Abu-Tapanjeh, 2009).
C. Islamic Governance Models
The governance models rooted in the
Khilafah system and expanded through Shura (consultation) and accountability
(muhasabah) principles support participatory and ethical decision-making.
Applying Maqasid in corporate boards would reshape accountability mechanisms
around trust, fairness, and long-term communal welfare (Kamali, 2011). The following model: "The Integration of Islamic Revealed Knowledge with Management Decision Process" is proposed:
Conclusion
The visual data confirms a significant
perceptual divide in how Shariah Scholars and Professional Managers
conceptualise and apply Maqasid al-Shariah. To resolve this, a shift is
required from conceptual appreciation to strategic operationalisation. Integrating
Maqasid into educational curricula, leadership training, KPI frameworks, and
governance models offers a path forward. Bridging faith with functionality will
produce ethically grounded, socially responsible, and globally competitive
Islamic institutions.
Selected References
·
Al-Attas,
S. M. N. (1993). Islam and Secularism. ISTAC.
·
Abu-Tapanjeh,
A. M. (2009). Corporate governance from the Islamic perspective: A comparative
analysis with OECD principles. Critical Perspectives on Accounting, 20(5),
556–567.
·
Beekun, R.
I., & Badawi, J. A. (1999). Leadership: An Islamic Perspective. Amana
Publications.
·
Chapra, M.
U. (1992). Islam and the Economic Challenge. The Islamic Foundation.
·
Dusuki, A.
W., & Abdullah, N. I. (2007). Maqasid al-Shari`ah, Maslahah, and Corporate
Social Responsibility. The American Journal of Islamic Social Sciences, 24(1),
25–45.
·
Kamali, M.
H. (2008). Maqasid al-Shariah Made Simple. International Institute of Islamic
Thought (IIIT).
·
Kamali, M.
H. (2011). Constitutionalism in Islamic Countries: A Contemporary Perspective.
Oxford University Press.
·
Salleh, M.
S. (2020). Integrating Maqasid al-Shariah into KPI for Performance Measurement
in Islamic Institutions. Journal of Islamic Management Studies, 10(1), 45–63.
·
UNDP
Malaysia & ISRA. (2020). Islamic Finance and the Sustainable Development
Goals.
