Author
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
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