Journal of Integrated Socio-Economic Systems and Islamic Finance

Vol. 1 (2025)
Articles

Whistleblowing as Spiritual Governance: Reframing Accountability through Islamic Ethical Architecture

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  • Bilal Ahmad Elsalem,
  • Ahmad Qotba,
  • Fekri Ali Shawtari,
  • Najla Al-Thani
Bilal Ahmad Elsalem
Qatar University, Department of Accounting and Information Systems, Doha, Qatar
Ahmad Qotba
Qatar University, Department of Accounting and Information Systems, Doha, Qatar
Fekri Ali Shawtari
Community College of Qatar, Management Department, Doha-Qatar
Najla Al-Thani
College of Humanities and Social Sciences, Hamda bin Khalifa University, Qatar Foundation

Published 2025-12-27

Keywords

  • Whistleblowing,
  • Accountability,
  • Islamic ethics,
  • Spiritual governance,
  • Fraud prevention,
  • Governance theory,
  • Ethical architecture,
  • Trust (Amānah),
  • Truth-telling (Shahāda),
  • Public interest (Maṣlaḥah)
    • ...More
    Less

How to Cite

Whistleblowing as Spiritual Governance: Reframing Accountability through Islamic Ethical Architecture . (2025). Journal of Integrated Socio-Economic Systems and Islamic Finance, 1, 129-164. https://doi.org/10.65638/2978-8196.2025.01.10

Abstract

Whistleblowing is widely recognised as a fundamental element of organisational responsibility and fraud prevention; however, the dominant literature remains rooted in Western legalism and behavioural economics, favouring protection regimes and incentive structures over ethical ontology. Drawing on Islamic primary sources, this study reconceptualises whistleblowing as a form of spiritual governance rather than mere procedural compliance. Using thematic analysis, the Qur’an and the Sunnah are examined as ethical frameworks to theorise accountability beyond formal surveillance and legal deterrence. The analysis identifies four core concepts: amānah (trust), shahāda (truthful witnessing), amr bil maʿrūf wa nahi ʿanil munkar (enjoining good and forbidding wrong), and iḥsān (ethical excellence) as a coherent governance model that repositions whistleblowing as a moral duty, truth-telling as an epistemic obligation, and fraud prevention as safeguarding the public interest (maṣlaḥah). The findings demonstrate that Islamic ethics internalises accountability through divine consciousness, thereby heightening the moral significance of silence and transforming disclosure into a covenantal responsibility. The study advances accounting scholarship by (i) reframing accountability as moral ontology rather than organisational instrument, (ii) positioning Islam as an ethical framework capable of generating theory rather than a mere contextual variable, and (iii) expanding governance theory beyond Anglo-American instrumentalism. Implications are drawn for governance design, policy integration, professional education, and ethical leadership in Muslim-majority contexts, emphasising the importance of aligning institutional frameworks with indigenous moral logics to achieve legitimacy and effectiveness. By conceptualising whistleblowing as worship through justice, the study offers an alternative paradigm for accountability grounded in faith, conscience, and collective wellbeing.

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