Original Research

Values, accountability and trust among Muslim staff in Islamic organisations

Hasnah Nasution, Saman Ahmed Shihab, Sulieman Ibraheem Shelash Al-Hawary, Harikumar Pallathadka, Ammar Abdel Amir Al-Salami, Le Van, Forqan Ali Hussein Al-Khafaji, Tatiana Victorovna Morozova, Iskandar Muda
HTS Teologiese Studies / Theological Studies | Vol 79, No 1 | a8272 | DOI: https://doi.org/10.4102/hts.v79i1.8272 | © 2023 Hasnah Nasution, Saman Ahmed Shihab, Sulieman Ibraheem Shelash Al-Hawary, Harikumar Pallathadka, Ammar Abdel Amir Al-Salami, Le Van, Forqan Ali Hussein Al-Khafaji, Tatiana Victorovna Morozova, Iskandar Muda | This work is licensed under CC Attribution 4.0
Submitted: 03 November 2022 | Published: 24 April 2023

About the author(s)

Hasnah Nasution, Faculty of Usuluddin and Islamic Studies, Universitas Islam Negeri Sumatera Utara Medan, Medan, Indonesia
Saman Ahmed Shihab, Department of Law, Al-Maarif University College, Al-Anbar, Ramadi, Iraq
Sulieman Ibraheem Shelash Al-Hawary, Department of Business Administration, Al al-Bayt University, Mafraq, Jordan
Harikumar Pallathadka, Management Department, Manipur International University, Imphal, India
Ammar Abdel Amir Al-Salami, Department of Qur’anic Studies, College of Islamic Science, The Islamic University, Najaf, Iraq
Le Van, Faculty of Business Administration, Van Lang University, Ho Chi Minh City, Viet Nam
Forqan Ali Hussein Al-Khafaji, Department of Media, Al-Mustaqbal University College, Babylon, Iraq
Tatiana Victorovna Morozova, Department of Financial Control, Analysis and Audit of the Main Control, Plekhanov Russian University of Economics, Moscow, Russian Federation
Iskandar Muda, Faculty Economic and Business, Universitas Sumatera Utara, Medan, Indonesia


While humans are the best of creations and God’s caliphs on Earth, such a status is always hard to achieve and necessitates many efforts and too much practice. This world also has a two-way path, one terminating in the lowest of the low and the other culminating in the highest of the high. It means that one way leads to misfortune and misery and the other to happiness and perfection. To attain happiness, accountability can be of utmost importance. Besides, the purpose of human creation is closeness to God by preferring the right path, which is not often possible unless they speak the truth and make the best use of the enlightening teachings of the revelation to spot the bad and good, becoming aware of their own duties and responsibilities and ultimately putting them into effect. This research aimed to investigate the mediating role of values in the relationship between accountability and trust among Muslim managers and employees in Islamic organisations, using a descriptive method through a field study. The statistical population included 2500 senior Muslim managers and employees of Iraqi government organisations, selected via simple random sampling. In this research, structural equation modelling (SEM) analysis was recruited for data analysis in the Statistical Package for the Social Sciences (SPSS) and Analysis of a Moment Structures (AMOS). The study results demonstrated that accountability in Muslim managers and employees has a significant positive effect on trust (p = 0.45) and values (p = 0.81). Moreover, the findings revealed that values have a positive effect on reinforcing trust in Islamic organisations (p = 0.54), and above all bolster the relationship between accountability in managers and employees and organisational trust (p = 0.43).

Contribution: The accountability of managers and employees can have a positive effect on individuals’ performance in organisations. In general, psychological pressures in organisations result in organisational transformation and then maintain values through trust-building. Such changes can be subsequently operationalized and have a profound impact on people’s behaviour by affecting work order and keeping them always growing, agile and diligent, in order to reach a new level of performance.


Islamic organisations; accountability; Muslim staff; organisational trust; organisational values.

Sustainable Development Goal

Goal 8: Decent work and economic growth


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