IDEAS home Printed from https://ideas.repec.org/a/abd/kauiea/v2y1990i1no9p43-84.html
   My bibliography  Save this article

Public Financial Control: A Comparative Systems Approach لرقابة المالية العامة : مدخل نظامي مقارن

Author

Listed:
  • Nail A. AI-Awamlah

    (University of Jordan, Jordan)

Abstract

This article discusses public financial control in a comparative Systems perspective. The discussion includes concepts, objectives, types, processes of control and criteria for good and effective control system. An analytical summary of similarities and differences between contemporary, Jordanian, and Islamic systems of control, and general conclusions, is given. Despite some general similarities in broad concepts and objectives, contemporary control systems and Jordanian system of control are significantly distinguished from Islamic system of control. Major differences between these systems lie in source of legislation, specificity of goals, flexibility, self-control, protective nature, scope of control and some other details. The Islamic criteria for effective control system can be readily shown. Nevertheless, human and political limitations may handicap its application in real life situations at present. يناقش هذا البحث الرقابة المالية في إطار مقارن يقابل بين المفاهيم والأهداف والأساليب ومعايير الأداء للرقابة الناجحة كما تظهر ف ينظم الرقابة المعاصرة، ونظام الرقابة الأردني والنظام الإسلامي للرقابة. ويقدم البحث خلاصة تحليلية لنقاط التشابه والاختلاف بين هذه النظم. ومع وجود نقاط شبه عامة في المفاهيم والأهداف بين النظم الثلاثة المذكورة، يمكن بوضوح تمييز نظام الرقابة الإسلامي من حيث مصدر التشريع وخصوصية الأهداف والمرونة والرقابة الذاتية ومدى الرقابة ومعايير للرقابة الناجحة. على أن تطبيق النظام الإسلام للرقابة تعترضه في الوقت الحاضر بعض العقبات البشرية والعلمية.

Suggested Citation

  • Nail A. AI-Awamlah, 1990. "Public Financial Control: A Comparative Systems Approach لرقابة المالية العامة : مدخل نظامي مقارن," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 2(1), pages 43-84, January.
  • Handle: RePEc:abd:kauiea:v:2:y:1990:i:1:no:9:p:43-84
    DOI: 10.4197/islec.2-1.9
    as

    Download full text from publisher

    File URL: https://iei.kau.edu.sa/Files/121/Files/153901_02-09-AlAwamilah.pdf
    Download Restriction: no

    File URL: https://libkey.io/10.4197/islec.2-1.9?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:abd:kauiea:v:2:y:1990:i:1:no:9:p:43-84. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: King Abdulaziz University, Islamic Economics Institute. (email available below). General contact details of provider: https://edirc.repec.org/data/cikausa.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.