Maqasid accountability dashboard for governance integrity and control system

Conventional management control systems (MCS) often struggle to translate Islamic governance values into measurable, decision-oriented indicators. This gap limits accountability practices in institutions seeking alignment with Maqasid Shariah, particularly within education and non-profit sectors. This study develops the Maqasid Accountability Control System (MACS), a practical dashboard prototype that operationalizes the five Maqasid dimensions (faith, life, intellect, lineage, and wealth) into measurable indicators integrated with control system logic. The development adopts a design-oriented qualitative approach involving conceptual modelling, indicator construction, and mapping to Simons’ Levers of Control (belief, boundary, diagnostic, and interactive). Benchmarking of Islamic governance frameworks and sustainability reporting standards informs indicator selection. A light prototype dashboard is produced to demonstrate diagnostic and interactive use. The MACS dashboard presents five Maqasid dimensions with quantifiable metrics, a heatmap for cross-indicator analysis, and a consolidated “Maqasid Integrity Score”. Findings show that Maqasid values can be embedded into performance monitoring through structured indicators, enabling clearer governance conversations and improved diagnostic review. MACS provides a functional mechanism for integrating Islamic accountability into management control systems. It strengthens alignment between values, practices, and decision-making. Future work will refine indicators through institutional testing and expand automation features to support broader adoption.