ﻡ ٢ ﻧﺎﺋﻞ ﻋﺒﺪ ﺍﳊﺎﻓﻆ ﺍﻟﻌﻮﺍﻣﻠﺔ ﺍﳌﺴﺘﺨﻠﺺ ﻣﻘﺪﻣﺔ ﺃﳘﻴﺔ ﺍﻟﺒﺤﺚ ﻣﻨﻬﺞ ﺍﻟﺒﺤﺚ ﺃﻫﺪﺍﻑ ﺍﻟﺒﺤﺚ ﻣﻔﻬﻮﻡ ﺍﻟﺮﻗﺎﺑﺔ Klingner, 1983, p.156 Ivancevich, et. al., 1983, p.421 Wildavsky, 1975, pp. 118-21 Wildavsky, p.122 A Ceilimg Budget Klingner, pp. 131-32 Nigro & Nigro, 1984, p.290 Huse, 1982, p. 283 Carlisle 1982, p. 303 & Kreitner, 1983, pp. 468-70 Kreitner, pp. 461-65. ،ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﳌﻔﻬﻮﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺍﳌﺎﻟﻴﺔ ﰲ ﺍﻷﺭﺩﻥ ،ﺃﻣﺎ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺍﳌﺎﻟﻴﺔ ﰲ ﺍﻹﺳﻼﻡ ﺍﻷﻏﺮﺍﺽ ﺍﻟﺮﺋﻴﺴﺔ ﻟﻠﺮﻗﺎﺑﺔ Kreitner, p.454 Haimann, et. al, 1982, p.439 accountability (Carlisle, p. 303, & Kreitner, pp. 468-70) Carlisle, pp. 282-83 Rue & Byars, 1983, p.155 feed back ﺃﻣﺎ ﺃﻏﺮﺍﺽ ﺍﻟﺮﻗﺎﺑﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ ﰲ ﺍﻷﺭﺩﻥ ،(ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻷﻏﺮﺍﺽ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺍﳌﺎﻟﻴﺔ ﰲ ﺍﻹﺳـﻼﻡ )ﺍﳊﺴـﺒﺔ ﺍﻷﻧﻮﺍﻉ ﺍﻟﺮﺋﻴﺴﺔ ﻟﻠﺮﻗﺎﺑﺔ ﺳـﻠﻄﺔ . ﰒ ﺗﺮﻛﻴﺰ ﺍﻟﺮﻗﺎﺑﺔ،ﺍﻟﺮﻗﺎﺑﺔ ﻭﺍﻷﺛﺮ ﻭﺍﳌﻌﻴﺎﺭ ﺍﻟﺰﻣﲏ ﻭﺍﳌﻮﻗﻊ ﺍﻟﺘﻨﻈﻴﻤﻲ ﻭﺍﳌﻮﺿﻮﻉ ﻭﺍﻟﺸﻜﻞ Caiden, 1971, p.205 : ﺟﻬﺔ ﺃﻭ ﺳﻠﻄﺔ ﺍﻟﺮﻗﺎﺑﺔ-١ : ﺍﻷﺛﺮ-٢ (Carlisle, 1982, p. 283) steering : ﺍﳌﻌﻴﺎﺭ ﺍﻟﺰﻣﲏ-٣ concurrent : ﺍﳌﻮﻗﻊ ﺍﻟﺘﻨﻈﻴﻤﻲ-٤ Caiden, 1971, p. 205 Rue & Byars, 1983 p.164 : ﻣﻮﺿﻮﻉ ﺍﻟﺮﻗﺎﺑﺔ-٥ Haveman & Margolis, 1977, p.260 : ﺍﻟﺸﻜﻞ-٦ : ﺗﺮﻛﻴﺰ ﺍﻟﺮﻗﺎﺑﺔ-٧ control by exception Haimann, 1982, p.444 and Huse, 1982, 253 (ﺃﻣﺎ ﺍﻟﺮﻗﺎﺑﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ )ﺍﳊﺴﺒﺔ : ﻧﻄﺎﻕ ﺍﳊﺴﺒﺔ-١ : ﺃﺷﺨﺎﺹ ﺍﳊﺴﺒﺔ-٢ : ﺍﻷﺟﻬﺰﺓ ﺍﻟﱵ ﺗﺘﻮﱃ ﺍﳊﺴﺒﺔ-٣ .ـﺔ ﻭﺩﻳﻮﺍﻥ ﺍﳌﺮﺍﺟﻌﺎﺕ ﻭﺩﻳﻮﺍﻥ ﺍﻟﺰﻣﺎﻡ ﺃ ﺍﻷﺯﻣ،ﺩﻳﻮﺍﻥ ﺍﳌﻈﺎﱂ : ﻃﺒﻴﻌﺔ ﺍﳊﺴﺒﺔ-٤ ﻭﻟﺘﻜﻦ ﻣﻨﻜﻢ ﺃﻣﺔ ﻳﺪﻋﻮﻥ ﺇﱃ ﺍﳋﲑ ﻭﻳﺄﻣﺮﻭﻥ ﺑﺎﳌﻌﺮﻭﻑ ﻭﻳﻨﻬﻮﻥ ﻋﻦ ﺍﳌﻨﻜﺮ ﻭﺃﻭﻟﺌﻚ ﻫﻢ ﺍﳌﻔﻠﺤﻮﻥ ﻭﺍﳌﺆﻣﻨـﻮﻥ ﻭﺍﳌﺆﻣﻨـﺎﺕ ﺑﻌﻀﻬﻢ ﺃﻭﻟﻴﺎﺀ ﺑﻌﺾ ﻳﺄﻣﺮﻭﻥ ﺑﺎﳌﻌﺮﻭﻑ ﻭﻳﻨﻬﻮﻥ ﻋﻦ ﺍﳌﻨﻜﺮ ﻭﺍﻟﻌﺼـﺮ ﺇﻥ ﺍﻹﻧﺴﺎﻥ ﻟﻔﻲ ﺧﺴﺮ ﺇﻻ ﺍﻟﺬﻳﻦ ﺁﻣﻨﻮﺍ ﻭﻋﻤﻠﻮﺍ ﺍﻟﺼﺎﳊﺎﺕ ﻭﺗﻮﺍﺻﻮﺍ ﺑﺎﳊﻖ ﻭﺗﻮﺍﺻـﻮﺍ ﺑﺎﻟﺼـﱪ : ﻣﻮﺍﺿﻴﻊ ﺍﳊﺴﺒﺔ-٥ ﻋﻤﻠﻴﺔ ﺍﻟﺮﻗﺎﺑﺔ Carlisle, p. 283 (Rue & Byars, 1983, pp. 156-57) Ivancevich, 1983, pp. 423-28 Carlisle, p. 287 ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻌﻤﻠﻴﺔ ﺍﻟﺮﻗﺎﺑﺔ ﰲ ﺍﻷﺭﺩﻥ feedback ،ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻌﻤﻠﻴﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺃﻭ ﺍﳊﺴﺒﺔ ﰲ ﺍﻹﺳﻼﻡ ﺍﻻﺳﺘﺪﻻﻝ ﻋﻠﻰ ﺍﳊﺴﺒﺔ ﰲ ﺍﻹﺳﻼﻡ ﺍﻻﺳﺘﺪﻻﻝ ﻋﻠﻰ ﺍﳊﺴﺒﺔ ﺑﻨﺼﻮﺹ ﻗﺮﺁﻧﻴﺔ ﻛﺮﳝﺔ:ﺃﻭﻻﹰ ﻛﻨﺘﻢ ﺧﲑ ﺃﻣـﺔ ﺃﺧﺮﺟﺖ ﻟﻠﻨﺎﺱ ﺗﺄﻣﺮﻭﻥ ﺑﺎﳌﻌﺮﻭﻑ ﻭﺗﻨﻬﻮﻥ ﻋﻦ ﺍﳌﻨﻜﺮ ﻻ ﺧﲑ ﰲ ﻛﺜﲑ ﻣﻦ ﳒﻮﺍﻫﻢ ﺇﻻ ﻣﻦ ﺃﻣﺮ ﺑﺼﺪﻗﺔ ﺃﻭ ﻣﻌﺮﻭﻑ ﺃﻭ ﺇﺻﻼﺡ ﺑﲔ ﺍﻟﻨﺎﺱ ﻭﺍﳌﺆﻣﻨﻮﻥ ﻭﺍﳌﺆﻣﻨﺎﺕ ﺑﻌﻀﻬﻢ ﺃﻭﻟﻴﺎﺀ ﺑﻌﺾ ﻳﺄﻣﺮﻭﻥ ﺑﺎﳌﻌﺮﻭﻑ ﻭﻳﻨﻬﻮﻥ ﻋﻦ ﺍﳌﻨﻜﺮ ﻭﻳﻘﻴﻤﻮﻥ ﺍﻟﺼﻼﺓ ﺧﺬ ﺍﻟﻌﻔﻮ ﻭﺃﻣﺮ ﺑﺎﻟﻌﺮﻑ ﻭﺗﻌﺎﻭﻧﻮﺍ ﻋﻠﻰ ﺍﻟﱪ ﻭﺍﻟﺘﻘﻮﻯ ﻭﻻ ﺗﻌﺎﻭﻧﻮﺍ ﻋﻠﻰ ﺍﻹﰒ ﻭﺍﻟﻌﺪﻭﺍﻥ ﻳﺎ ﺑﲏ ﺃﻗﻢ ﺍﻟﺼﻼﺓ ﻭﺃﻣﺮ ﺑﺎﳌﻌﺮﻭﻑ ﻭﺍﻧﻪ ﻋﻦ ﺍﳌﻨﻜﺮ ﻭﺍﺻﱪ ﻋﻠﻰ ﻣﺎ ﺃﺻﺎﺑﻚ ﺇﻥ ﺫﻟﻚ ﻣـﻦ ﻋﺰﻡ ﺍﻷﻣﻮﺭ ﻓﻠﻮﻻ ﻧﻔﺮ ﻣﻦ ﻛﻞ ﻓﺮﻗﺔ ﻣﻨﻬﻢ ﻃﺎﺋﻔﺔ ﻟﻴﺘﻔﻘﻬﻮﺍ ﰲ ﺍﻟﺪﻳﻦ ﻭﻟﻴﻨﺬﺭﻭﺍ ﻗﻮﻣﻬﻢ ﺇﺫﺍ ﺭﺟﻌﻮﺍ ﺇﻟﻴﻬﻢ ﻟﻌﻠﻬﻢ ﳛﺬﺭﻭﻥ ﺍﻻﺳﺘﺪﻻﻝ ﻋﻠﻰ ﺍﳊﺴﺒﺔ ﺑﺄﺣﺎﺩﻳﺚ ﻧﺒﻮﻳﺔ ﺷﺮﻳﻔﺔ:ﺎﺛﺎﻧﻴ ﺍﻻﺳﺘﺪﻻﻝ ﻋﻠﻰ ﺍﳊﺴﺒﺔ ﺑﻜﺘﺎﺑﺎﺕ ﻓﻘﻬﺎﺀ ﺍﳌﺴﻠﻤﲔ:ﺛﺎﻟﺜﹰﺎ ﺍﻻﺳﺘﺪﻻﻝ ﻋﻠﻰ ﺍﳊﺴﺒﺔ ﻣﻦ ﺧﻼﻝ ﳑﺎﺭﺳﺎﺕ ﺇﺳﻼﻣﻴﺔ:ﺎﺭﺍﺑﻌ ﺍﳋﺼﺎﺋﺺ ﺍﻟﺮﺋﻴﺴﺔ ﻟﻠﻨﻈﺎﻡ ﺍﻟﺮﻗﺎﰊ ﺍﻟﻔﻌﺎﻝ Kreitner, 1983, p. 455 Haimann, 1982, p.445 & Carlisle, 1982, p.301 Caiden, 1971, p.205 Carlisle, 1982, p. 300 & Huse, 1982, p. 299-300 Carlisle, 1982, p.299 feedrorward Huse, 1982, p. 299 ﳋﺼﺎﺋﺺ ﺍﻟﺮﻗﺎﺑﺔ ﺍﳌﺎﻟﻴﺔ ﰲ ﺍﻹﺳـﻼﻡ ﺍﻟﺘﺤﻠﻴﻞ ﻭﺍﳌﻘﺎﺭﻧﺔ ﻭﺍﻻﺳﺘﻨﺘﺎﺟﺎﺕ:ﺍﳋﻼﺻﺔ ﺍﻟﻌﺎﻣﺔ :ﺃﻭﺟﻪ ﺍﻟﺸﺒﻪ :ﺃﻭﺟﻪ ﺍﻻﺧﺘﻼﻑ self-control ﺍﻟﻨﺘـﺎﺋﺞ ﺍﻟﻌﺎﻣﺔ ﻛﻠﻤﺔ ﺧﺘﺎﻣﻴﺔ ﺍﳌﺮﺍﺟﻊ ﺍﳌﺮﺍﺟﻊ ﺍﻟﻌﺮﺑﻴﺔ: ﺃﻭﻻ ﺍﻟﻘﺮﺁﻥ ﺍﻟﻜﺮﱘ ﺍﻷﺣﺎﺩﻳﺚ ﺍﻟﻨﺒﻮﻳﺔ ﺍﻟﺸﺮﻳﻔﺔ ، ﺳﻬﺎﻡ،ﺃﺑﻮ ﺯﻳﺪ ، ﺣﺒﻴﺐ،ﺃﺑﻮ ﺻﻘﺮ ،، ﺣﺎﻣﺪ ﺃﲪﺪ ﺭﻣﻀﺎﻥ،ﺑﺪﺭ ، ﺗﻘﻲ ﺍﻟﺪﻳﻦ ﺃﲪﺪ،ﺍﺑﻦ ﺗﻴﻤﻴﺔ ﺍﻟﺒﻨﻚ ﺍﳌﺮﻛﺰﻱ ﺍﻷﺭﺩﱐ ،ﺍﻟﺒﻨﻚ ﺍﳌﺮﻛﺰﻱ ﺍﻷﺭﺩﱐ ،، ﻓﺎﺿﻞ ﻋﺒﺎﺱ،ﺍﳊﺴﺐ ﻓﺎﺿﻞ ﻋﺒﺎﺱ،ﺍﳊﺴﺐ ،، ﻓﺎﱀ ﳏﻤﺪ،ﺣﺴﻦ ، ﺃﲪﺪ،ﺍﳊﺼﺮﻱ ، ﻋﺒﺪ ﺍﻟﻜﺮﱘ،ﺍﳋﻄﻴﺐ ، ﳏﻤﺪ ﻗﺎﺳﻢ، ﻣﻬﺪﻱ ﻭﺍﻟﻘﺮﻳﻮﰐ،ﺯﻭﻳﻠﻒ ، ﻧﻘﻮﻻﹰ،ﺯﻳﺎﺩﺓ ، ﻋﺒﺪ ﺍﷲ ﲨﻌﺎﻥ،ﺍﻟﺴﻌﺪﻱ ، ﻋﻤﺮ،ﺍﻟﺸﻮﺑﻜﻲ ،ﺍﻹﺩﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺩﻭﺭﻫﺎ ﰲ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺣﻨﺎ ﺭﺯﻭﻗﻲ،ﺍﻟﺼﺎﺋﻎ ، ﺟﻠﻴﻞ ﻓﺮﻳﺪ،ﻃﺮﻳﻒ ، ﺻﻔﻮﺍﻥ ﻭﺍﻟﺮﺷﺪﺍﻥ،ﻃﻮﻗﺎﻥ ، ﻋﺒﺪ ﺍﳌﻌﻄﻲ، ﻋﻠﻲ ﻭﻋﺴﺎﻑ،ﺍﻟﻌﺮﰊ ،، ﲰﲑ ﺃﲪﺪ،ﻋﺴﻜﺮ ، ﺣﺴﻦ،ﻋﻮﺍﺿﺔ ، ﻧﺎﺋﻞ،ﻋﻮﺍﻣﻠﺔ ، ،(ﺓ )ﺍﺑﻦ ﺍﻷﺧﻮ،ﺍﻟﻘﺮﺷﻲ ، ،(ﺓ )ﺍﺑﻦ ﺍﻷﺧﻮ،ﺍﻟﻘﺮﺷﻲ ، ﻋﻮﻑ ﳏﻤﻮﺩ،ﺍﻟﻜﻔﺮﺍﻭﻱ ﻋﻮﻑ ﳏﻤﻮﺩ،ﺍﻟﻜﻔﺮﺍﻭﻱ :ﻣﻌﻬﺪ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ، ﺩﺍﺋﺮﺓ،ﺍﳌﻮﺍﺯﻧﺔ ﺍﻟﻌﺎﻣﺔ ﺍﳌﺮﺍﺟﻊ ﺍﻹﳒﻠﻴﺰﻳﺔ: ﺎﺛﺎﻧﻴ Caiden, Gerald E., The dynamics of Public Administration, Hinsdale, Illinois: Dryden Press, 1971. Carlisle, Howard M., Management: Concepts, Methods and Application, 2nd., ed., Chicago: Science Research Associations, Inc., 1982. Haimann, Theo; Scott, William G., and Connor, Patrick E., Management, 4th, ed., Boston: Houghton Mifflin Co., 1982. Haveman, Robert H.; and Margolis, Julius, Public Expenditure and Policy Analysis, 2nd., ed., Chicago: Rand McNally College Publishing Co., 1977. Huse, Edgar F., Management, 2nd, ed., New York: West Publishing Co., 1982. Ivancevich,. John M.; Donnelly, James H., and Gibson, James L., Managing for Performance, Plano, Texas: Business Publications, Inc., 1983. Klingner, Donald E., Public Administration: A Management Approach, Boston: Houghton Mifflin Co., 1983. Kreitner, Robert, Management, 2nd., ed., Boston: Houghton Mifflin Co., 1983. Nigro, Felix A. and Nigro, Lloyd G., Modern Public Administration, 6th., ed., New York: Harper and Row Publishers, 1984. Rue, Leslie W. and Byars, Lloyd L., Management Theory and Applications, 3rd., ed., Home Wood, Illinois: Richard D. Irwin, Inc., 1983. Wildavsky, Aaron, Budgeting: A Comparative Theory of Budgetary Processes, Boston: Little Brown and Company, 1975. Public Financial Control: A Comparative Systems Approach NAIL A. AL-AWAMLAH Assistant Professor 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.
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