The Application of Simons’ “Levers of Control” in the Quran and Sunna
In: Al-Bayan: Journal of Qur'an and Hadith StudiesSearch for other papers by Mohd Abd Wahab Fatoni bin Mohd Balwi in
Current site
Google Scholar
Search for other papers by Ahmad Sufian bin Che Abdullah in
Current site
Google Scholar
Search for other papers by Asmuliadi Lubis in
Current site
Google Scholar
Abstract
Simons’ “levers of control” is a strategy-based framework that takes into consideration the belief systems of and the functions and interactions within an organization. The purpose of this article is to discuss Simons’ levers of control from an Islamic viewpoint, based on the teachings of the Quran and Sunna. It demonstrates that the concept of “levers of control”, as posited by Simons, does not contradict the basic tenets of Islam. In fact, all the main components of the levers of control – belief system, boundary system, diagnostic control system, and interactive system – were actually emphasized and vigorously implemented by Prophet Muhammad SAW. However, these practices have never before been organized into well-arranged and systematic categories that can be used as guidelines by Islamic organizations. Such organizations should aspire to implement comprehensively the practices of Prophet Muhammad SAW in all aspects of organizational management functions, including those related to control. However, in the absence of clear and comprehensive guidelines, any implementation may not be appropriate or in accordance with the practices of Prophet Muhammad SAW. More importantly, incorrect implementation as a result of limited understanding or misunderstanding of the Prophet’s SAW practices can affect the overall perception of Islam. By properly utilizing the levers of control, organizations that strive to emulate the practices of Prophet Muhammad SAW in their operations can be successful.
Purchase
Buy instant access (PDF download and unlimited online access):
Institutional Login
Log in with Open Athens, Shibboleth, or your institutional credentials
Personal login
Log in with your brill.com account
-
ʿAbd al-Raḥman, Muḥammad Ṭāhir. al-Riqāba al-idāriyya fī al-niẓām al-idārī al-islāmī. Cairo: Dār al-fikr al-ʿarīb, 1999.
-
Abdul-Rauf, Muhammad. Iḫtisar sejarah Islam dan hubungannya yang ḫusus dengan semenanjung Malaysia. Petaling Jaya: Universiti Teknologi Malaysia, 1987.
-
Abū Daʿud, Sulaymān b. al-Ašʿath al-Azdī al-Siǧistanī. Sunan Abī Daʿud. Beirut: al-Maktabat al-ʿAṣriyya, n.d.
-
Abū Fāris, Muḥammad ʿAbd al-Qādir. al-Nizām al-siyāsi fi islām. Amman: Dār al-furqān, 1986.
-
Amedroz, Henry Frederick. “The Hisba Jurisdiction in the Ahkam Sultaniyya of Mawardi.” Journal of the Royal Asiatic Society (1916), 77-101.
-
Anthony, Robert Newton. Planning and Control Systems: A Framework for Analysis. Boston: Harvard University Press, 1965.
-
Anthony, Robert Newton. The Management Control Function. Boston: The Harvard Business School Press, 1988.
-
ʿAsāf, ʿAbd al-Muʿṭī Muḥammad. al-Naẓāriyya al-islāmiyya al-ʿilmiyya fī al-idāra. Amman: Dār zahrān li al-našar wa al-tawzīʿ, 2011.
-
ʿAsāf, Maḥmūd. al-Manhaǧ al-islāmī fī idārati al-aʾamāl. Jedda: Maktabat al-ḫidmāt al-ḥaditha, 2002.
-
Aziz, Ahmad Bashir, and Wazin Man@Othman. Syura dalam pengurusan moden. Prinsip dan pelaksanaan secara menyeluruh. Sintok: Universiti Utara Malaysia, 2012.
-
al-Bayhaqī, Aḥmad b. Ḥusayn b. ʿAlī b. Mūsa al-Ḫosroǧerdi. Šuʿabu al-Imān. Riyadh, Maktabat al-rašd li al-našar wa al-tawzīʿ, 2003.
-
Birnberg, Jacob G., and Coral Snodgrass. “Culture and Control: A Field Study.” Accounting, Organizations and Society, 13/5 (1988), 447-464.
-
al-Buḫārī, Abū Muḥammad bin Ismāʿīl. Ṣaḥīḥ al-Buḫārī. N.p.: Dār ṭawq al-naǧāh, 2001.
-
al-Ḍuḥyān, ʿAbd al-Raḥman. al-Riqāba al-idāriyya. al-Manẓūr al-islāmī wa al-muʿāṣir wa al-taǧriba al-saʿūdiyya. Beirut: Dār al-ʿarabiyya li al-mawsūʿāt, 2011.
-
Flamholtz, Eric. “Organizational Control Systems as a Managerial Tool.” California Management Review, 22/2 (1979), 50-59.
-
al-Ġazālī, Muḥammad b. Ahmad. Iḥyāʾ ʿulūm al-dīn. Beirut: Dār al-maʿrifa, 2014.
-
Hopwood, Anthony G. Accounting and Human Behavior. London: Haymarket Publishing, 1974.
-
Ibn ʿAbd al-Bar. al-Istīʿāb fī maʿrifat al-aṣḥāb. Beirut: Dār al-ǧayl, 1992.
-
Ibn Haǧar al-ʿAsqalānī. Fatḥ al-bāri Šarḥ Saḥīḥ al-Buḫārī. Beirut: Dār al-maʿrifa, n.d.
-
Ibn Ḥanbal, Aḥmad. Musnad Imām Aḥmad. N.p.: Muassasat al-risāla, 2001.
-
Ibn al-Ǧawzī. Manāqib amir al-muʾminīn ʿUmar bin al-Ḫaṭṭāb. Mesir: Dār Ibn Ḫaldūn, 1996.
-
Ibn Kathīr, Ismaʿil bin ʿAmr. Tafsīr al-Qurʾān al-ʿazīm. Riyadh: Dār tayba, 1999.
-
Ibn Ḫaldūn. Muqaddima. Beirut: Dār al-fikr, 1988.
-
Ibn Māǧah, Abū ʿAbdallāh Muḥammad b. Yazīd al-Quzwaynī. Sunan Ibn Maǧah. Aleppo: Dār al-ḥayāʾ al-kutub al-ʿarabiyya, n.d.
-
Ibn Raǧab al-Ḥanbalī. Ǧāmiʿ al-ʿulum wa al-ḥukm fi Šarḥ Ḫamsīn hadithan min ǧawāmiʿ al-kalām. Beirut: Dār Ibn Kathīr, 2008.
-
Ibn Sina. ʿAmal al-yawm wa al-layla. Jedda: Dār al-qibla li al-thaqāfa al-islāmiyya, n.d.
-
Ibn Taymiyya. al-Ḥisba fī islām. Beirut: Dār al-kutub al-ʿilmiyya, 1992.
-
ʿĪsa, Aḥmad Banī. al-Madḫal ilā al-idārat al-islāmiyya al-ḥadītha. Amman: al-Yāzūrī, 2017.
-
Jabnoun, Naceur. Islam and Management. Riyadh: International Islamic Publishing House, 2012.
-
Jaworski, Bernard J. “Toward a Theory of Marketing Control: Environmental Context, Control Types, and Consequences.” Journal of Marketing, 52/3 (1988), 23-39.
-
al-Ḫarāsānī, Abū ʿAbd al-Raḥmān Aḥmad b. Šuʾayb b. Alī. Sunan al-Nasāʿī. Aleppo: Maktabat al-Maṭbūʿāt al-Islāmiyya, 1986.
-
Maḫsin, Mardzelah. Ḥisbah Sistem Pengawasan dan Etika Pengurusan Islam. Sintok: Universiti Utara Malaysia, 2008.
-
al-Maṭīrī, Ḥizām Māṭar, and Hānī Yusuf Ḫāšaqǧī. “al-Riqāba al-Idāriyya bayna al-mafhūm al-waḍʿī wa al-mafhūm al-islāmī.” Maǧallat ǧāmiʿat al-Malik ʿAbdul al-ʿAzīz. al-Iqtiṣād wa al-idāra, 10 (1997), 63-89.
-
Mawardi. al-Aḥkām al-sulṭāniyya. Cairo: Dār al-ḥadith, n.d.
-
Mawdudi, Abū Aʾla. Towards Understanding Islam. Trans. Khurshid Ahmad. London: The Islamic Foundation, 1980.
-
Mawdudur Rahman, Muhammad al-Buraey. “An Islamic Perspective of Organizational Controls and Performance Evaluation.” The American Journal of Islamic Social Sciences, 9/4 (1992), 499-514.
-
Mīr, Ṣāliḥ Awzad. “al-Riqāba al-šaʿbiyya fī mīzān al-fiqh al-islāmī.” Maǧallah ǧāmiʿat damšiq li al-ʿulūm al-iqtiṣād wa al-qānūniyya, 28/2 (2012), 649-683.
-
al-Mubarakpuri, Safiur Rahman. Raheeq al-Maḫtum. Riyadh: Maktaba dar-us-salam, 1995.
-
Muslim, Abū al-Ḥusayn Muslim b. al-Ḥaǧǧāǧ. Ṣaḥīḥ Muslim. Beirut: Dār ihyāʾ al-turath al-ʿarabi, n.d.
-
Ouchi, William G., and Mary Ann Maguire. “Organizational Control: Two Functions.” Administrative Science Quarterly, 20 (1975), 559-569.
-
al-Qalqašandī, Abī al-ʿAbbās Aḥmad. Ṣubh al-aʿša fī ṣināʿati al-inšāʾ. Beirut: Dār al-kutub al-ʿilmiyya, n.d.
-
al-Šayyab, Aḥmad Muḥammad, and ʿInān Muḥammad Abū Ḥamūr. Mafāhīm idāriyya Muʿāṣira. Amman: al-Akādimiyyun li al-našar wa al-tawzīʿ, 2014.
-
Simons, Robert. “Control in an Age of Empowerment.” Harvard Business Review, 73/2 (1995), 80-88.
-
Simons, Robert. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press, 1995.
-
al-Ṭabarānī, Abū al-Qāsim Sulaymān b. Aḥmad al-Maʿrūf. al-Muʿǧam al-kabīr. Cairo: Maktabat Ibn Taymiyya, 1994.
-
Tessiera, Sophie, and David Otleyb. “A Conceptual Development of Simons’ Levers of Control Framework.” Management Accounting Research, 23/3 (2012), 171-185.
-
al-Tirmiḏi, Abū ʿĪsā Muḥammad b. ‛Īsā. Sunan al-Tirmiḏi. Mesir: Šarikat maktabat wa maṭbaʿa Muṣtafa al-Bābī al-Ḥalabī, 1975.
-
Tuomela, Tero-Seppo. “The Interplay of Different Levers of Control: A Case Study of Introducing a New Performance Measurement System.” Management Accounting Research, 16/3 (2005), 293-320.
-
Widener, Sally K. “An Empirical Analysis of the Levers of Control Framework.” Accounting, Organizations and Society, 32/7-8 (2007), 757-788.
-
Zaidān, ʿAbd al-Karīm. Niẓām al-qaḍāʾ fī al-šarīʿa al-islāmiyya. Beirut: Muʾassasat al-risāla-Maktaba al-bašāʾir, 1989.
-
Zarār, Sayyidan Syeiḫ. Ṣuwar al-riqābah ʿala al-māl wa nuẓum himāyatihi (fī al-fiqh al-islāmī wa al-qānūn al-waḍʾī). Cairo: al-Markaz al-qawmī li al-iṣdārāt al-qānūniyya, 2016.
| All Time | Past Year | Past 30 Days | |
|---|---|---|---|
| Abstract Views | 881 | 77 | 5 |
| Full Text Views | 48 | 1 | 0 |
| PDF Views & Downloads | 31 | 3 | 0 |
The Application of Simons’ “Levers of Control” in the Quran and Sunna
In: Al-Bayan: Journal of Qur'an and Hadith StudiesSearch for other papers by Mohd Abd Wahab Fatoni bin Mohd Balwi in
Current site
Google Scholar
PubMed
Search for other papers by Ahmad Sufian bin Che Abdullah in
Current site
Google Scholar
PubMed
Search for other papers by Asmuliadi Lubis in
Current site
Google Scholar
PubMed
Abstract
Simons’ “levers of control” is a strategy-based framework that takes into consideration the belief systems of and the functions and interactions within an organization. The purpose of this article is to discuss Simons’ levers of control from an Islamic viewpoint, based on the teachings of the Quran and Sunna. It demonstrates that the concept of “levers of control”, as posited by Simons, does not contradict the basic tenets of Islam. In fact, all the main components of the levers of control – belief system, boundary system, diagnostic control system, and interactive system – were actually emphasized and vigorously implemented by Prophet Muhammad SAW. However, these practices have never before been organized into well-arranged and systematic categories that can be used as guidelines by Islamic organizations. Such organizations should aspire to implement comprehensively the practices of Prophet Muhammad SAW in all aspects of organizational management functions, including those related to control. However, in the absence of clear and comprehensive guidelines, any implementation may not be appropriate or in accordance with the practices of Prophet Muhammad SAW. More importantly, incorrect implementation as a result of limited understanding or misunderstanding of the Prophet’s SAW practices can affect the overall perception of Islam. By properly utilizing the levers of control, organizations that strive to emulate the practices of Prophet Muhammad SAW in their operations can be successful.
| All Time | Past Year | Past 30 Days | |
|---|---|---|---|
| Abstract Views | 881 | 77 | 5 |
| Full Text Views | 48 | 1 | 0 |
| PDF Views & Downloads | 31 | 3 | 0 |