The UN body Escap identified accountability as one of the core attributes of good governance. Accountability in the present context has been featured by the politico-administrative and religious institutions that have evolved over centuries across the globe. This article addresses the role of Islam in maintaining accountability both for worldly and for eternal purposes.
Accountability in the broad sense is central to Islam. In the Holy Qur'an the word hesab (account) is repeated more than eight times in different verses. The references appear in generic sense, relating to one's obligation to account to Allah (God) on all matters for which every Muslim is accountable.
Every Muslim has an account with Allah whereby all good and bad actions are recorded, and it will continue until death. Two angels -- Keramun-Katebin -- take notes of everyone's behaviour.
Allah has warned human beings to be ready for the test of the Hereafter. The testing is started by the Angels Munkir-Nakir immediately after a dead body is buried. Finally, the graves will be opened and Allah will resurrect everyone and show all the people their accounts on the Day of Judgment.
People will be divided into two groups: (i) Those who receive the account of their deeds through their right hands are the people who will go to paradise; (ii) The second group will receive their book through their left hands and will be destined to hell.
Accountability to Allah for all activities is vital to a Muslim's faith. Shari'a specifies how business should be conducted, organised and governed. Under Islam, the paramount rule in business is honesty, just measurement and fair dealing with the customers. Such obligations impose a responsibility on the business community to adhere to moral accountability under Islam.
Islam regulates and influences every spheres of life. It requires every individual to work and to produce; as Prophet Muhammad (SWA) taught: "Never be lazy and helpless."
A moderate and balanced pattern of consumption is recommended in Islam. Under the belief system, every Muslim is required to take halal food. They are under obligation to share food with the servants at home, poor relatives and distressed people in the neighbourhood.
Liquor and every form of harmful drugs are prohibited for the Muslims. The paying of interest is also prohibited under the probation of riba. Allah decrees that no Muslim should mix licit income with unlawful (haram) ones.
All resources made available to individuals are made in the form of a trust, and they are trustees for what they have been given by God in the form of family members, goods, property and assets. Ownership of property is a trust (amanah) to be enjoyed conditionally so long as man follows the Shari'a and remains worthy of the trust.
The general principle of the Islamic law of contract is contained in the Quranic verse: "O you who believe! Fulfil all obligations." This is also a true in the case of family members.
In Islam, followers are required to keep records of their indebtedness: "Believers, when you contract a debt for a fixed period, put it in writing." Nineteen verses in the Holy Qur'an emphasised the reliability of information that must also be presented correctly and fully, including details of all the transactions undertaken.
Paying 2.5% zakat after calculation of assets and liabilities is the religious obligation of the rich Muslims to assist the poor.
Anyone who has faith, even as small as a seed of mustard, will eventually will get through the period of punishment and go to heaven. The highest pleasure in heaven is to see Allah.
Allah is aware of what man does and thinks. "Allah wants man to know his work (acts and deeds), which might be good or evil" and if it is permissible or prohibited. Man has to study his work and think about what he has prepared for the Hereafter. Has he done what pleases his Allah and prepare himself to enter Heaven? Or has he done what would anger Allah and lets him enter Hellfire!
We usually hold others accountable even for our own faults. Self-accountability and ownership of responsibility are important in Islam. "The wise person is one who holds himself accountable -- he is well-aware if his deeds, thoughts and relations follow the straight or the deviated path (Prophet SWA)."
Although man is not responsible for others he is responsible for himself, thus he has to hold himself accountable before he turns to others. Hadith says: "Hold yourself accountable for your deeds and supply yourself with provisions and be prepared before you are brought back to life."
Unfortunately, there is a gap between the ideals and orientations of Islamic accountability and the lives of most Muslims. This gap has mostly stemmed from the deviation from self-accountability because of the yearning for material prosperity and for competing in the world of economic expansionism.

Dr. M. Emdadul Haq is Professor of GCE, North South University.
E-mail: [email protected]