Understanding divine accountability: a meta-narrative review of concepts, contexts, and research traditions

Eva Theresna Ruchjana; Anis Chariri; Surya Raharja

doi:10.21580/jiafr.2026.8.2.31838

Authors

Eva Theresna Ruchjana Universitas Diponegoro, Semarang, Indonesia and Universitas Singaperbangsa Karawang, Karawang, Indonesia https://orcid.org/0000-0002-6647-2962
Anis Chariri Universitas Diponegoro, Semarang, Indonesia https://orcid.org/0000-0001-9055-1735
Surya Raharja Universitas Diponegoro, Semarang, Indonesia https://orcid.org/0009-0000-3877-6603

DOI:

https://doi.org/10.21580/jiafr.2026.8.2.31838

Keywords:

Divine accountability, Transcendental accountability, Ethics, Islamic governance, Meta-narrative review

Abstract

Purpose - This study maps the evolving discourse on divine accountability, defined as accountability oriented toward God or a transcendent authority, by tracing its conceptual foundations and practical manifestations in organizational contexts.

Method - Following the RAMESES protocol, a meta-narrative review examines 18 peer-reviewed Scopus articles that explicitly address accountability to a Higher Power, with a strict spiritual boundary excluded studies on secular vertical political accountability.

Result - The field in early consolidation, dominated by accounting, Islamic finance, and legal ethics. Key themes include ethical motivation, governance supplementation, and fraud prevention, anchored in concepts such as amanah, taqwa, and Sharia audit quality. Divine accountability fosters internal moral regulation but risks religious instrumentalization and moral licensing, functions as a complement to, not a replacement for, formal audits.

Implication - Offer a conceptual roadmap for integrating transcendent values into integrity-driven governance without bypassing institutional safeguards.

Originality - Synthesizes the Steward-Creator Nexus as a counter-narrative to Agency Theory, advancing the moral turn in organizational literature. In contrast to conventional systematic reviews, its meta-narrative approach provides a rare integrative synthesis of a fragmented interdisciplinary fields. It also identifies key blind spot and sets a rigorous future research agenda.

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