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This article uses the principles and

concepts embodied in the Balance


Scorecard Performance and Strategic
Management System developed by Kaplan
and Norton for the corporate world and
applies an analogous framework to develop
the Balance Scorecard of the believer.
Mainstream principles of Islamic thought
and practice based on the Quran and
traditions of the Prophet(s) have been
utilized to develop the Islamic model that
echoes the original concept in outline and
combines universally acknowledged Islamic
ideas and modern management concepts
together.

The Balanced
Scorecard of the
Believer
A strategy focused
performance management
system for achieving the
mission and vision of the
believer.
Ifthikar Hassen

2016

CONTENTS

INTRODUCTION

Balance scorecard concept

Balance scorecard for an Islamic Centre

Balance scorecard of the believer

10

Defining the Islamic perspectives

10

The Islamic perspectives

11

Defining the strategic themes

14

Approaches to Strategy execution

19

Architecture of a personal balanced scorecard map

25

Bringing the elements together

25

Conclusion

27

LIST OF ILLUSTRATIONS
Balance Score card- figure 1

Typical strategic objectives in an organization-figure 2

Translating the Balance scorecard into a strategy map-figure 3

Simplified strategy map of an organization-figure 4

Balanced scorecard for an Islamic centre- figure 5

Balanced scorecard of the believer-figure 6

The strategy palette-figure 7

19

Translating strategy to action figure 8

22

Defining cause and effect relationship of strategy-figure 9

23

Using BSC as a personal strategy map- figure 10

24

Architecture of a personal balance scorecard strategy map- figure 11

25
2

INTRODUCTION
The concept and meaning of balance has nuances that is both concrete and abstract and connotes interpretive
shades of equilibrium, justice, fairness, moderation and many more similar ideas. We use the word balance
when referring to physical objects , for example, balance your wheel or balancing your load in the mechanical
world and extend that to popularly known terms such as balance sheet or balance of payments in the world of
commerce and even use it to describe states of human behaviour or attitude like dont lose your balance or a
fine balancing act and even a well balanced argument. The word balance hence denotes a favourable or
desired state or position that we try to achieve and it applies to both matters of a purely tangible nature or to
abstractions that we convey in relation to our behaviour or description of a state or position in time.
The world we live in used to be described in bi-polar terms namely, North vs.South divide, the Orient vs the
Occident, the developed vs. the developing , Capitalism vs. Communism, liberal vs. dogmatic and so on
and so forth. The presence of a polarized world of extremes or opposites would suggest the existence of a
desirable middle ground or a balance point. The post- modern world and society we live in today is more
complex and we see multi-polar dimensions where more than two opposing states exist on the same plane and
even on those axes there exists an entire spectrum of possibilities! This has made the concept of balance a
more complex and dynamic state to achieve as the interplay of extremes are both dependent on their individual
axis and across other axes. For example in attempting to find a balance between reward and punishment in
matters of social justice one has to take in to account other variables such as equality, economic disparity,
welfare, diversity, education and so on. It is all too easy in such an environment to see people taking extreme
positions that go against the principles of a balanced, fair and equitable distribution of affairs.
In this context the word balance has found new meaning in coming to terms with multiple dimensions and
makes it even more critical that we strike a balance in the right direction and of the correct magnitude. If we
could clearly see before us the possibilities and the interplay of the various forces at play like on a dashboard of
an aircraft, one could then try to navigate and manoeuvre to seek an optimal balance of flight conditions to
reach the destination which is unique to each flight path depending on turbulence and other extraneous factors.
The balanced scorecard of the believer(BSCB) is an attempt to develop such a dashboard where matters of both
the temporal and spiritual can be mapped and measured to provide the believer with a sense of balance and
perspective in his or her affairs in order to achieve the ultimate goal or raison d etre for human life on earth.
Muslims draw on three main sources when it comes to spiritual guidance, the Quran, traditions of the prophet
and the scholarly opinions and advice of the pious predecessors. This article draws from all these sources in
developing an Islamic model of the well known and popular management concept and tool- the Balanced score
card- which was developed in the mid 1990s to help companies build a performance management system that
took into account the most critical variables that determine success in the corporate world. Although there is a
huge chasm between the corporate world and the spiritual world, the BSCB in the opinion of the writer can play
a guiding role if done under the guidance of a mentor or colleague who cares for the wellbeing of the person for
whom the scorecard is being created. The approach has to be multi-disciplinary in that both the religious and
secular sciences have to be employed to derive the best outcome. There is a profound saying that is often cited
by numerous Islamic scholars, "Fear and hope are like the two wings of a bird. If they are well balanced, the
flight will be well balanced. But, If one is stunted, the flight would also be stunted. And, to be sure, if the two are
lost, the bird will soon be in the throes of death." Like the wings of fear and hope the BSCB is an attempt to
maintain balance and steady flight in the heart of a believer in his or her journey to God.
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1.0 THE BALANCED SCORECARD CONCEPT


The balanced scorecard is a strategic planning and management system that is used extensively in
business and industry, government, and non-profit organizations worldwide to align business
activities to the vision and strategy of the organization, improve internal and external
communications, and monitor organization performance against strategic goals. It was originated
by Drs. Robert Kaplan (Harvard Business School) and David Norton as a performance
measurement framework that added strategic non-financial performance measures to traditional
financial metrics to give managers and executives a more 'balanced' view of organizational
performance.
The balanced scorecard has evolved from its early use as a simple performance measurement
framework to a full strategic planning and management system. The new balanced scorecard
transforms an organizations strategic plan from an attractive but passive document into the
"marching orders" for the organization on a daily basis. It provides a framework that not only
provides performance measurements, but helps planners identify what should be done and
measured. It enables executives to truly execute their strategies.

Adapted from Robert S. Kaplan and David P. Norton, Using the Balanced Scorecard as a Strategic
Management System, Harvard Business Review (January-February 1996): 76.

Figure 2 below identifies the typical strategic objectives defined under each of the perspectives above that can
be translated to measures and targets and then initiatives identified to achieve them. In a strategy-based
balanced scorecard system, measures are a means, not an end. Think of performance measurement as a
process, not an event. Meaningful, strategically important measures can only be developed once strategic
objectives have been developed and linked together on the strategy map by identifying strategic themes.

1.1 Typical Strategic Objectives In A Corporate Organization

figure2

Figure 3 below, illustrates how typical strategic themes flow across all four performance perspectives
to help formulate a linked strategy focused cause and effect strategy map. Measures, targets, and
initiatives are developed in service of these objectives in an overall consolidated strategy map.
The strategic themes or priorities chosen below are classified along the four perspectives and it is
possible that more than one theme is identified for each perspective as shown under. Multiple
objectives, measures, targets and initiatives can also be assigned to each strategic theme. In this case
the strategic themes are perspective based or oriented which suggests that the themes are derived
from the viewpoint of the perspectives rather than as independent strategies. An alternative approach
would be to identify core strategic themes that would then touch on each of the perspectives and
develop objectives that form a cause and effect linkage as they run through each of the perspectives.
Whatever methodology is followed, the important factor is to have the strategy map show the linkages
in the objectives such that a clear causal chain can be identified. For example in figure 3 below ,
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objective F2 in the financial perspective which is asset utilization would be linked to objective C1
under the customer perspective which in turn could be linked to objective I1 in the internal process
perspective and finally to objective L2 under the learning and growth perspective. This linkage is
further illustrated in figure 4 below.

TRANSLATING THE BALANCED SCORECARD TO A STRATEGY MAP AND


PERFORMANCE MEASUREMENT SYSTEM
Strategic themes

Figure 3

Figure 4

The simplified diagram in figure 4 above clearly illustrates the linkages between the various objectives
as they cascade through the different perspectives shown on the left of the diagram. Strategic
objectives can sometimes have a cause and effect relationship across strategies as indicated in figure 4
where the strategy of achieving say operational excellence by improving tools and technology under
the organizational capacity perspective results in increased process efficiency under say develop
competencies strategy which in turn feeds back to the operational excellence strategy by achieving
lower cycle time objective. Lower cycle time results in lower wait time which in turn results in
improved customer retention under the say add customer value strategy on the far right of the
diagram. Ultimately the objectives lead up to achieving customer profitability under the financial
perspective.
It is also interesting to observe how leading questions for example as to How can we achieve greater
profitability ? at the top can be translated to leading questions of If we improve knowledge and
skills, then can we lower costs? from the bottom. Figure 4 thus constitutes a simple strategy map that
translates strategy to action and aligns the organizational resources to implementing strategy.

Figure 5 illustrates a BSC template for an Islamic Centre in todays context and underlines the
versatility of the BSC as a framework that embraces both profit and non-profit, service and
manufacturing, public and private.
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Typical strategic themes for an organization that is service and non-profit oriented would include;
building the brand recognition; sustainable growth; operational excellence; community value creation;
strategic partnering/collaboration and creating a knowledge culture. Transforming the objectives listed
in figure 5 to tangible measures and targets that move the organization towards its stated vision and
mission is the cornerstone of a strategy focused BSC management system.
The purpose of this article is to analyse the construction of a BSC strategy map for an individual and
will not discuss the details of formulating one for the Islamic Centre which can be an interesting
exercise for the reader if the steps and principles detailed above are followed and applied. An
appropriate vision for the Islamic Centre could be, To create a centre of excellence for the community
to engage, interact, learn and worship in a diverse and inclusive environment for the purpose of
pleasing God

1.2 Balanced Score Card For An Islamic Centre- figure 5


FINANCIAL PERSPECTIVE

Create surplus for re-investment

Fulfill the spiritual needs of community

grow and sustain donor network

Sufficient funding support for


programmes and services

operational sustainability through


organic activities

Provide a centre for the community to


meet and interact in an Islamic
environment.
Add customer value through enhancing
quality of events and programmes.
Increase customer experience through
diversity and inclusiveness

INTERNAL PROCESS PERSPECTIVE

CUSTOMER PERSPECTIVE

LEARNING AND GROWTH PERSPECTIVE

Deliver best practices in all programmes


and events
Excel in quality and variety of programmes
and facilities via operational excellence.

Effective, comprehensive information


systems both internal and external.

Create desire for Life long education


among community and a knowledge data
base hub.

Build the brand as the leading centre for


Islamic excellence.

Project the best of Islamic values in media


and public space.
Organize and promote international
conventions on Islamic thought and action.

Effective collaboration and partnering with


other Islamic centres.

Mobilize the best of scholars to provide an


enlightened vision of the best of Islam
Empower people through education and
knowledge sharing to develop leaders.

2.0 BALANCE SCORECARD OF THE BELEIVER (BSCB) - the Islamic model

GOD CONSCIOUSNESS
PERSPECTIVE

BENEFIT TO HUMANITY PERSPECTIVE

Striving for Ihsaan

Direct engagement

Seeking closeness to God and


pleasing Him.

Cooperative/collaborative engagement

Environmental/regulatory activism

Loving God and His messenger


above all other things.

Ensuring social justice

WORSHIP-IBAADAT PERSPECTIVE

Self/moral dimension

Collective dimension

National/global dimension

Prioritizing time

KNOWLEDGE AND GROWTH PERSPECTIVE


Acquiring new competencies and skills

Enhance knowledge collaboration


capabilities and networking

Improve personal productivity and


motivation.

Self reflection and correction

Figure 6

2.1 Defining the Islamic Perspectives and their rationale


Figure 6 above highlights the main Islamic perspectives that echo the original BSC model by
substituting the different perspectives with four cardinal Islamic dimensions that are pivotal in
achieving the life mission and vision of a believer which is to worship and please God and attain
Jannah. Just as achieving superior financial performance in the corporate world by focusing on the
bottom line became a driving force in measuring performance of organizations; individuals have a
tendency to follow an unbalanced version of piety or achieving Gods pleasure. Unfortunately as we
have seen only too often today such a premise leads to unbalanced and anti-social behaviour that can
range from the ascetic to the violent both of which can be extreme. The concept of a balanced
perspective to life also resonates with the Quranic verse, Thus, have We made of you an Ummat justly
balanced, that ye might be witnesses over the nations, and the Messenger a witness over yourselves;
..Quran 2:143.
The balanced scorecard of the believer (BSCB) attempts to categorize the critical elements that leads
to a more balanced expression of activities that lead to a more focused and holistic way of achieving
your mission in life. These four perspectives are not entirely spiritual or religious but are inclusive of
normal temporal activities that include your social and altruistic motivations, your personal, family and
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moral obligations including being a good citizen through ethical governance of oneself. The knowledge
and growth perspective adds a unifying and intangible element. Just as the mobilization of intangible
and knowledge based assets in an organization transform its capabilities and resources to a higher
level of performance, the individual realizes a higher level of faith or excellence through a lifelong
application of this knowledge and growth perspective signifying a commitment to learning and growing
and reflecting on Gods signs and words. The four perspectives together are inclusive of the spiritual
and material, the exoteric and the esoteric, the tangible and the intangible and the mental and the
physical. An important criteria in selecting the Islamic perspectives has been to choose higher order
perspectives that subsume secondary perspectives and reflect critical areas of the faith that directly
affect the realization of the mission and vision of the believer. Hence doing acts of righteousness
although an oft repeated command in the Quran is not selected as an Islamic perspective because it is
subsumed under the Worship and the Benefit to humanity perspectives which are more general
and pervasive in their scope and reach. Similarly concepts such as tawheed, Iman and Ihsaan are
covered under the God consciousness or Taqwa perspective. Ultimately all four perspectives are
inter-connected in impacting and influencing each other and this is portrayed in the boxed inset on
page 14 titled `Mathematics of Faith``.

2.2 The Islamic Perspectives


A brief description and significance of the four Islamic perspectives in the balanced scorecard of the
believer is further analysed below to highlight the significance of each.

God consciousness- This perspective can also be referred to as Taqwa in Arabic and captures
not only a sense of God fearing and pleasing God and achieving closeness to Him but also a
defining dimension of doing and following everything else prescribed in the faith with sincere
intent and passion in order to realize this state. Together with the Tawheed or belief in the
oneness of God, Taqwa forms the spiritual essence of the Islamic faith and one of the more
complete definitions and explanations was provided by Sheikh al-Islam Ibn Taymiyah. He states
that Taqwa includes doing everything that Allah has enjoined whether it is waajib (obligatory)
or mustahabb (recommended), and avoiding all that He has forbidden, whether it is haraam
(forbidden) or makrooh (disliked).The Quran explicitly stresses upon the importance of taqwa
in the verse, Verily, the most honorable of you with Allah is that (believer) who has AtTaqwa [al-Hujrat 49:13]. God consciousness is a common denominator that should thread
through all the actions of a believer as it includes purity of intention (Ihklas), a balanced sense
of fear and hope and the unifying force of love towards God and all of His creation.
Remembrance of God in adversity and ease and showing mercy to all on earth are defining
elements of the concept of God consciousness and God grants wisdom or Hikmah to those
who are constantly conscious of Him. The centrality of taqwa is love for God and His messenger.
Love is the central force and emotion of the believer. Without it there would be no motive to
expend effort in worshipping God, acquiring knowledge, increasing in virtue or benefitting
others. Neither would there be any motive to strive for excellence in all these endeavours. That
the love of God be supreme in ones heart is a prerequisite for purity of tawhid and sincere
10

taqwa. In one of the most profound hadith reported by Abu Huraira (r.a) and collected by
Bukhari, he said the Prophet(s) said, Verily Allah has said: Whosoever shows enmity to a wali
(friend) of Mine, then I have declared war against him. And My servant does not draw near to
Me with anything more loved to Me than the religious duties I have obligated upon him. And
My servant continues to draw near to me with nafil (supererogatory) deeds until I Love him.
When I Love him, I am his hearing with which he hears, and his sight with which he sees, and his
hand with which he strikes, and his foot with which he walks. Were he to ask [something] of
Me, I would surely give it to him; and were he to seek refuge with Me, I would surely grant him
refuge.
This hadith brings to sharp focus the relationship between Allah and the one who draws close
to Him through worship and Taqwa and Allah refers to those who are near to Him as His Wali
or friend and describes in graphic terms the extent of His closeness and love such that every
limb of that person obeys Allahs command and can only engage in righteousness and purity.

Benefit to humanity - This perspective has a close analogy with the customer dimension and is
inspired by the hadith of the Prophet(PBUH) , the best among you are those who benefit
humanity the most. The Quran declares ,O people of Islam, You are the best people ever
raised for the good of mankind because you have been raised to serve others; you enjoin what is
good and forbid evil and believe in Allah." (3:111). It is part of the Quranic agenda that we
improve the world in which we live and becomes an Islamic imperative when Allah mentions in
the Quran. This means the best people for others and is an unambiguous expression which
states that the good lies in the benefit provided to the people. This is also understood from the
expression brought forth for mankind, i.e, brought forth to benefit them and advance their
best interests.(Abu Suuds commentary of Quran).The Quran addresses human beings as Ya
aiyuhal Nas (O Humankind) directly 306 times and indirectly more than two thousand times in
its over 6,000 verses. In contrast the Quran specifically addresses Muslim men and women (Ya
aiyuhal Muslimun/Muslimat/Muslimatun/etc.) by name only 49 times. This is a clear indication
of the universality and all-embracing nature of the Quran towards humanity and it exhorts all to
refrain from oppression and injustice and engage in charity and acts of kindness so that we may
attain piety. Allah makes it amply clear in Sura Nakhl For Allah is with those who restrain
themselves, and those who do good.-( 16:128).
The Prophet (s) said, Allah will continue to assist the servant, as long as the servant is assisting
his brother-( Imam Nawawi, Al Minhaj). We can derive from this hadith that divine aid and
succour will accrue to the community as long as we are providing the same to fellow members
of the human family. In one of the most insightful hadith of brevity, It was related on the authority
of Abu Sa'id Sa'd bin Malik bin Sinan al-Khudri (ra) that the Messenger of Allah (sas) said: There
should be neither harming nor reciprocating of harm. The corollary of this hadith could be Do
things to benefit others and reciprocate with that which is beneficial. This beautiful yet
powerful hadith strikes at the heart of human relationship and ethics as it embodies, patience,
tolerance, fortitude and benevolence.
11

A concept that is closely related to benefiting humanity is the following hadith :


The Prophet ( )said, "The religion is naseehah ."We said, "To whom?" He ( )said, "To Allah,
His Book, His Messenger, and to the leaders of the Muslims and their common folk." -(Muslim).
The word Naseeha has been translated as sincere advice, sincerity, purity, goodwill but
actually embodies every type of virtue. Giving naseehah is a sign of true brotherhood and
strengthening the bonds of humanity, a way of bringing the hearts closer, and of closing the
doors of hatred and suspicion.

Worship of God- This perspective echoes the internal processes dimension of the BSC as it
focuses on the individuals obligations and responsibilities. The Quran states I did not create
the Jinn and the humans except to worship Me." 51:56. The notion of worship as Ibaadat
according to many scholarly opinions extends not only to ritual acts of worship such as ritual
prayer or fasting but to all acts than an individual does in daily life that has sincerity of intention
as being done to please God and being thankful to Him for being able to do so.
It is clear that the Concept of worship in Islam is comprehensive. It includes all positive activities
of the individual and is in agreement with the all-inclusive nature of Islam as a way of life. It
regulates human life on all levels: the individual, the social, the economic, the political and the
spiritual. All activities are considered by Allah as acts of worship, if done in conformance to His
guidance. This should lead us to seek Allah's pleasure in our daily actions and always try to do
them in the best possible manner, whether we are being watched or we are alone. Indeed Allah
is the All Knowing, the All Seeing and the All Hearing. Hence righteousness and worship are like
two sides of a coin and forms the currency of faith. A pre-requisite to proper and sincere
worship is knowledge of the articles of faith and the foundations of belief, purification of the
heart and body, recitation and reflecting of the Quran, invocations, supplications and
remembrance and organizing and prioritizing time to do all of them. Abu Huraira reported: The
Prophet, peace and blessings be upon him, said, Allah the Exalted said: O son of Adam, busy
yourself with my worship and I will fill your heart with riches and alleviate your poverty, but if
you do not do so I will fill your hands with problems and never alleviate your poverty. Sincere
intention lies at the heart of every act of worship and The Prophet (s) said:
Actions are only by intention, and every man shall only have what he intended. Thus he whose
emigration (hijrah) was for Allah and was for Allah and His Messenger, his emigration was for
Allah and His Messenger, and he whose emigration was to achieve some worldly benefit or to
take some woman in marriage, his emigration was for that for which he made emigration.
(Buhari & Muslim).
Imam ash-Shaf'i said: "This hadith is a third of all knowledge." The words, "actions are only by
intention", mean that deeds which are performed in accordance with the Sunnah are only
acceptable and rewarded if the intentions behind them were sincere. It is like the saying of the
Prophet,(s), "Actions depend upon their outcome.-(muslim).
12

Knowledge and growth- This perspective has the most direct resemblance to the BSC
dimension of learning and innovation. A hadith records Acquire knowledge: it enables its
possessor to distinguish right from the wrong, it lights the way to heaven; it is our friend in the
desert, our society in solitude, our companion when friendless it guides us to happiness; it
sustains us in misery; it is an ornament among friends and an armor against enemies.
The Quran in numerous verses asks us to reflect and ponder and states, Are those who have
knowledge and those who have no knowledge alike? Only the men of understanding are mindful.
(Quran, 39:9).
Knowledge and learning are such a core and integral aspect of Islam that the status of scholars
and the learned are held in the highest esteem by God who even asks men and women to pray
thus;, My Lord! Enrich me with knowledge.. (Quran, 20:114). The growth dimension
symbolizes the progressive development of our faculties not only in the acquisition of
knowledge but maturity and wisdom in all our actions and transactions both temporal and
spiritual. The strategies, objectives and initiatives within the growth perspective would be of a
more dynamic nature as different stages of life demand greater challenges and options in the
means of achieving them. The Prophet(s) also stated that knowledge is the lost baggage of the
believer, claim it wherever you find it. The Muslims lived and actualized this saying in the
golden era of Islamic renaissance of the Abbasid caliphate when they set up the Dar al-Hikma
to translate the books of knowledge from all over the world in Persian, Syriac, Hindi, Greek in to
Arabic which were later used by the western nations in sparking their renaissance!
Sad ibn Abi Waqqas reported: The Messenger of Allah, peace and blessings be upon him, said,
The virtue of knowledge is more beloved to me than the virtue of worship, and the best of
your religion is mindfulness (Muslim and Bukhari). This hadith clearly mentions three of the
perspectives in a single saying of the Prophet(s) and stresses upon the relationship between the
three. Acquiring spiritual knowledge is more beloved to the Prophet because it will lead to
enhancement of the quality of worship and in turn lead to the best result which is mindfulness
or God consciousness ( taqwa).

Figure 6 also attempts to highlight some of the strategic objectives under each of the perspectives
which can then be the basis of a performance measurement framework that assigns measures, targets
and initiatives to each strategic objective as shown in figure 8 which can be described as translating
strategy to action. The true power and potential of a BSC lies in making it an integral part of a strategic
management process which can add value and direction to achieving the mission and vision of the
organization or individual. This cascading process is illustrated in figure 9 where the vision and strategy
is linked to the four perspectives in a loop process which captures the reinforcing nature of the
perspectives through the strategic questions that are addressed within each perspective. Adaptation of
this concept and methodology leads to a strategy focused individual.
The strategic objectives in figure 6 are described at a higher level of classification and its possible that
more detailed strategies can stem from them as shown in the personal strategy map in figure 10. A
personal strategy map is a critical schematic that helps see different complimenting strategies in an
integrated, holistic and systematic manner.
13

Discovering Balance within the Balanced Scorecard


Taken together the left side quadrants of the BSC matrix consisting of the God consciousness and the
Worship perspectives constitute the twins of preservation of the faith whilst the right side quadrants
comprising of the Benefit to humanity and Knowledge/growth perspectives constitute the twins of
renewalism of the faith. As much as one seeks a balance within the four perspectives it can be argued
with sound reason that it is equally important to maintain a state of balance between these two vertical
halves of the scorecard. Preservation of the faith through adherence to God consciousness and traditional
worship is a vital component of this larger picture of balance just as renewalism of the faith through
relevant and contextual application of knowledge derived from the divine texts and rational sciences and
service to humanity is vital to maintaining the balance on the other side.
Preservation of faith is attained through patience, gratitude, remembrance, love and trust in God, whilst
renewalism of faith is achieved through wisdom, justice, care and sincerity. Preservation is achieved by
nurturing the roots of the faith, whilst renewalism is achieved by unshackling the mind from the chains of
irrelevant and archaic mind sets in practicing the faith. This concept of roots and chains as a metaphor to
fostering and enhancing this balance can be a powerful mental and spiritual exercise.

The Mathematics of faith!


The interrelationship among the four perspectives can be appreciated by using metaphorical descriptions
for each of the perspectives and then applying mathematical equations that capture at least in essence the
way they interact with each other. Of course there are rather tall assumptions made that necessitate all
perspectives can be measured along a single dimensional metric however the idea is to conceptually
illustrate through the language of equations their relationship with each other.

tQ = the God consciousness or taqwa quotient that behaves like an accelerator variable and
depicts the notion that the state of taqwa can be used as an accelerating factor in influencing the
other variables.
w= the worship or ibaadat perspective that measures the intensity with which acts of worship
are performed both in magnitude and breadth.
k= the knowledge perspective that measures the degree of time acquisition of knowledge .
s= the service to humanity perspective that measures the extent one goes to in the scope and
reach of benefiting people.
f= the fitrah or the initial embedded constant to know God and do good in each individual.

The equations that represent their inter-relationship can be surmised as follows:


1. w=f+ tQ . k (intensity of worship is a function of the product of taqwa and knowledge)
2. s=f.k+ tQ . k2 (service to humanity is a function of the product of taqwa and knowledge squared)
3. w2=f2+ tQ. s (worship is a function of the root of the product of taqwa and service to humanity)
It is apparent from the above equations that the variable tQ or taqwa is a common determining factor in
ascertaining the measure of any of the other three variables and plays a pivotal role in the interrelationships. Those who can recall their high school physics will recognize the equations as Newtons laws
of motion that determine the relationship between acceleration, time, velocity and distance!
14

The Strategic Islamic Themes


2.3 Defining the Strategic Themes
Unlike the Islamic perspectives which are measurement lenses against which performance or
objectives are evaluated, strategic themes are more application oriented and constitute the core
thrusts of the plan designed to achieve the mission and vision. They run through all the perspectives
and touch upon each one of them in identifying key objectives that would enable the achievement of
the ultimate goal. Each strategic theme is built up of a series of cause and effect objectives for which
measures, targets and initiatives can be assigned. The strategic questions that are asked under each
perspective helps describe the strategic themes which can either stem from each perspective or be
formulated as an independent strategy exercise.
Typical strategic themes identified earlier for the Islamic Centre included, building the brand
recognition; sustainable growth; operational excellence; community value creation; strategic
partnering/collaboration and creating a knowledge culture. In turn all these themes had common
touchpoints with the perspectives and together formed an interwoven matrix or framework of
strategic management which aligns strategy to operational translation.
In identifying the strategic themes for a believer a conscious attempt has been made to ensure that
they are based on sound Quranic and Sunnah guidelines and secondly that the themes directly address
the question of strategic action or thrusts required to achieve the mission and vision of the believer.
Four Strategic Islamic Themes are identified here which helps to formulate the Balanced Scorecard of
the Believer (BSCB) and from an Islamic viewpoint have an important dimension of meaning and
purpose. These themes in general should apply universally to all individuals or as we shall see later can
be customized to fit the profile of the individual.

Pursuit of Excellence- Derived from the sahih hadith Allah has prescribed excellence in
whatever you do. The concept of Itqan is to strive for excellence in the tasks that one
undertakes and employ best practice or quality standards that reflect striving for excellence.
This pursuit is not confined to matters of faith but extends to all affairs of life whether it is
domestic chores, community affairs or corporate tasks. The Messenger of Allah (s) said: Allah
loves to see one's task done at the level of itqan (excellence) (Sahih Muslim 1976). The Quran
states explicitly Verily, Allah enjoins justice, and *ihsan* and giving help to relatives, and He
forbids immoral sins, evil and tyranny. He admonishes you, so that perhaps you may take heed.
(Surah An-Nahl:90).
Ihsan is a comprehensive concept. It includes doing things to your best ability, excellently,
completely, artfully, methodically and doing them correctly in the right way according to the
best standards and regulations (if relevant).A Muslim who practices Ihsan throughout his life is
a responsible person and a person who always does a high quality job in a timely manner. He is
never satisfied with anything other than a very good quality job in all that he does, being timely
15

not tardy, being reliable, right down to the most mundane chores. As commanded excellence is
required for all actions.
Pursuit of excellence requires not only sincerity of intention but focus and commitment and a
desire and passion to train and learn new skills and competencies. To develop the human
capacity or potential to be versatile and excel in a particular skill or branch of knowledge is
becoming a lost art as many have succumbed to mediocrity through laziness and lack of
motivation. It is necessary for one to enhance personal productivity and as a community apply
that for the benefit of the community and for the prosperity of a nation. Quran 95:4 states
Indeed ,We have created man in the best of moulds. God is the one who gave us our
capabilities, our intellect, physical strength, talent, work ethic and our ability to perform was
given as a gift and trust from Allah. After receiving these gifts, is it not a violation and an act of
ingratitude to not work to our full potential and do our best? Current Muslim failures are
undoubtedly due to the majority having forgotten that the God they worship requests nothing
less than the pursuit or striving for excellence in everything they do.

Build leadership traits- derived from the life of the Prophet (s) and based on the hadith;
Behold everyone is a leader and you shall be asked about those you lead. Imam is a leader
over the people and shall be asked about them, a man is leader over the house and shall be
asked about the household, a woman is a leader over her children and shall be asked about
them-reported by Abdullah ibn Omar in Bukhari and Muslim. On a more general vein the
Prophet(s) said, Each of you is a shepherd, and all of you are responsible for your
flocks. (Saheeh Al-Bukhari, Saheeh Muslim)
The Quran echoes the allusion to leadership among humanity when it state, "It is He Who hath
made you (His) agents, inheritors of the earth: He hath raised you in ranks, some above others:
that He may try you in the gifts He hath given you: for thy Lord is quick in punishment: yet He is
indeed Oft-forgiving, Most Merciful" (Al-An'm 6: 165).
Leadership in Islam is considered as an amanah (a trust) and a responsibility. A leader is
required to meet his obligations to God ,the Supreme Power as well as to discharge his duties
towards the people or his followers to the best of his abilities. Hence to build leadership traits
calls for building integrity, accountability, humility, mercy, wisdom and justice to name a few of
the essential traits of leadership.

Develop Virtuous character- Also referred to as Khuluk Hasan in Arabic and defined by a
hadith that states the Prophet(s) saying, I have been sent only for the purpose of perfecting
good morals. It includes among other attributes; mercy, humility, integrity, patience,
forgiveness, trust, generosity, love and truthfulness. And verily, you (O Muhammad) are on an
exalted (standard of) character. (Al-Qalam 68:4). Imam Al-Ghazali named some of the qualities
that the Prophet(s) called for, some of which are: having pleasant social relations; doing noble
actions; submitting to Allah's will; bestowing favors on others; feeding others; extending
greetings; visiting the sick; escorting the bier of a Muslim; protecting one's neighbor whether
Muslim or not; honoring the aged; answering the invitation to food and inviting others as well;
16

bestowing pardon; making peace between people; being easygoing; being noble in character
and forbearing; repressing anger; pardoning people; and shunning what Islam forbids (such as
vanity, revenge, guile, slander, falsehood, avarice, niggardliness, rudeness, artifice, deception,
calumny, forsaking blood kindred, ill-temper, haughtiness, boasting, self-conceit, arrogance,
pride, immoderation, foulness of language, rancor, envy, levity, injustice, oppression and
tyranny).He was also quoted as stating, Half of disbelief in God in the world is caused by
people who made religion look ugly due to their bad conduct and ignorance. A deeper and
inner spiritual dimension of building good character would be to seek the ways of Tasawwuf
or development of the human personality along the best of human morals. This process is made
possible through the twin processes of purification (Tahkliya) and adornment (Tahliyya). That is,
purifying the self from all blameworthy qualities, and adorning it with all praiseworthy qualities.
In fact the concept of Tasawwuf runs through the entire spectrum of the Islamic perspectives
and stresses on the importance of renouncing the ego or lower self. Arrogance, conceit, and
self-centredness are considered amongst the greatest veils between man and God.
On the authority of an-Nawas bin Sam'an (r.a), the Prophet(s)said: Righteousness is in good
character, and wrongdoing is that which wavers in your soul, and which you dislike people
finding out about." (muslim)
Imam Ghazzali in his classic book The revival of the religious sciences mentions:
Therefore the fundamental good traits of character are four in number: wisdom, courage,
temperance and justice. By wisdom, we mean a condition of the soul by which it distinguishes
true from false. By justice, a condition of the soul by which it controls anger and desire. By
courage, we refer to the irascible faculty of the intellect, while by temperance we have in mind
the disciplining of the intellect and the Law. It is from the equilibrium of these four principles that
all good traits of character proceed. When the intellect is balanced, it brings forth discretion,
excellence and an understanding of the subtle implications of actions and the hidden defects of the
soul. When unbalanced, in excess, then cunning, swindling, deception and slyness result. An
example is thus: Courage gives rise to nobility, endurance, dignity and suppression of rage. When
unbalanced, this same trait came give rise to recklessness, arrogance, conceit, pride and quickness
of anger. Temperance is a quality that gives rise to generosity, modesty, patience and tolerance,
but in excess it leads to greed, cupidity, ostentation and immorality. All human traits constitute
branches of Wisdom, Courage, Temperance and Justice and a perfectly just equilibrium in these
four has been attained by no one but the emissary of God; other people are of divergent degrees of
proximity and distance from them.

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Engage in Continuous learning and teaching - The Prophet Muhammad (s) said: "Do you know
who is most generous? ... God is the Most Generous, then I am most generous to humankind,
and the most generous people after me will be those who will acquire knowledge and then
disseminate it. (They) will come on the Day of Resurrection singly, like a ruler." Al-Tirmidhi,
Hadith 93. Education is not limited to training the mind and filling it with information, but
involves all aspectsintellectual, religious, moral and physicalof the personality of the
learner. It is not enough to impart theoretical learning; that learning must be put into practice.
True learning is that which affects behaviour and whereby the learner makes practical use of his
knowledge. Imam Al Ghazali also went on to state The purpose of knowledge is to help man to
achieve plenitude and to attain true happinessthe happiness of the hereafterby drawing
close to God and gazing upon His countenance. The value of learning lies in its usefulness and
veracity. Hence, the religious sciences are superior to the secular sciences because they
concern salvation in the eternal hereafter rather than this transient world, and because they
contain greater truth than the secular sciences. This is not to say that the secular sciences
should be completely ignored; they have their uses, and are needed by society. Examples of
such disciplines are medicine and linguistics
There is no contradiction, in Al-Ghazali's opinion, between the revealed sciences and the
rational sciences. Any apparent conflict between the prescriptions of revelation and the
requirements of reason stems from the incapacity of the seeker to attain the truth and from his
faulty understanding of the reality of revealed law or the judgement of reason. In fact, the
revealed and the rational sciences complementand indeed are indispensable toone
another. Finally, the Prophet of God(s) said. Whoever follows a path in search of knowledge,
God will guide him into a path leading into Paradise and the scholars are the inheritors of the
prophets.

Each theme has a strategic result associated with it. This is a statement of a desired end-state. In
other words, how will you know when you have achieved the theme? The result is stated in such a way
that you will clearly recognize success when you see it. Strategic results are measurable and explicitly
defined using outcome language. The specificity of the result gives guidance to individual
transformation. For example for one individual, the result of Build leadership would be; To possess
the qualities and skills to transform and effect change within myself, the community and across the
wider national and global communities with proven and acknowledged leadership ability. In a similar
vein the striving for excellence theme should result in achieving a sense of proven and acknowledged
superior performance in executing given tasks. In turn these results should lead to realizing the mission
and vision.
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3.0 Approaches to Strategy Execution- The Strategy Palette


Strategic themes can be generic as described above or customized to fit the profile of the individual
based on the individuals situational and environmental context, life stage and primary driving passion,
motivation and inclinations. Environmental considerations and factors such as predictability (can you
forecast it?), malleability (can you shape it either alone or in collaboration?) and harshness or hostility (
can you survive it?) play a major role in determining not only the type of strategic theme but also the
approach to executing it. The Strategy Palette first proposed by Martin Reeves et al in their book
Your Strategy Needs a Strategy consists of five archetypal approaches to strategy- basic colours, if you
will-which can be applied to different aspects of your life: from personal to community to roles to
stages in your life cycle, tailored to the particular environment that each strategic theme faces.
Combining the environmental dimensions into a matrix reveals five distinct environments each of
which requires a distinct approach to strategy and execution. See Figure 7 in insert below.

The strategy palette-five environments and approaches to strategy

reconfigure
exit

high

unpredictability

ADAPTIVE

low

RENEWAL

SHAPING

Economize/
consolidate
CLASSICAL

collaborate

Scale/
outsource

VISIONARY
high

low

malleability

high

low

figure 7

(Adapted fromYour Strategy Needs a Strategy- Martin Reeves et al, HBR press 2015)

19

classical- I can predict it, but I cant change it


Adaptive- I cant predict it, and I cant change it
Shaping - I cant predict it, but I can change it
Visionary- I can predict it, and I can change it.
Renewal My resources are constrained

In this book the authors go on to state: Essentially, strategy is problem solving and in both your
professional and personal life, you have many opportunities every day to choose between alternative
approaches-if only you give yourself that explicit choice. By engaging with each opportunity with the
right framing and awareness you can accelerate your own personal learning journey
Depending on the micro environment you could adapt a specific approach of say an adaptive mode to
a particular strategic theme such as building leadership capability and maybe a visionary mode to
the pursuit of excellence theme. Or adapt a unified approach across more than one theme. This is
where the versatility of the strategy palette plays out where you can either adapt a monochromatic
palette or a more diverse polychromatic approach to applying the strategy palette. The five strategy
archetypes that correspond to each environment could be illustrated as below:

Classical strategy

classical
Analyze

Adaptive strategy

Visionary strategy

Shaping Strategy

Adaptive

Visionary

Orchestrator

Vary

Envisage

Engage

Plan
execute

Build
Scale
se

select

persist

evolve
orchestrate

You can practice the different mental disciplines of each style by applying them in everyday problem
solving. In mapping out your personal career strategy, for example, you might try out different
approaches. You could research current and future trends in industries and plot out a career path
based on your strengths and weaknesses and map out a career path based on where you want to be in
5,10 or 15 years (classical approach).You could work in or volunteer/intern across many types of work
and even venture overseas and switch or gravitate towards the most promising and fulfilling.(Adaptive
approach) or you could make a big bet and borrow capital and start up a small business venture
(visionary approach). You could try collaborating with a large company to provide outsource services
(shaping) or you could focus securing a high paying high risk job to earn enough to pursue your dreams
through saving (renewal strategy).
20

Another thought experiment is to ask yourself which thinking path is most appropriate. You can then
mentally simulate different approaches when confronted with a challenge, will you plan, adapt,
envision, shape or renew? You will develop intuition for which problems are handled best with which
approach, and you will likely derive different and complimentary insights as you carry out this series of
thought experiments. Remind yourself that the strategy palette is not just for strategizing but for the
whole cycle of your actions, and make sure that you are using information and are innovating,
organizing and leading in a manner consistent with your chosen approach. ( from Your Strategy
Needs a Strategy ,HBR press).
For readers interested in acquiring a greater understanding of the strategy palette concept should
refer to its source book indicated above. Together, the balanced scorecard and the strategy palette
provide a powerful framework in both describing and executing strategy.

A hypothetical simulation in applying the strategy palette at a macro level.


Assume an environmental situation where the political climate is very anti Muslim and Islamaphobic , in
other words exhibiting high hostility or harshness towards Muslims and the unpredictability of the
environment in terms of outcomes for Muslims and coherent policies towards ensuring social justice is
fairly high whilst the malleability in terms of influencing and manoeuvering both at governmental and
institutional level is low to medium. What would the options/strategies be for Muslims in general? How
can one balance the scorecard?
The strategy palette would suggest an environmental tone of renewal projected against an adaptive to
shaping strategy which would imply either exiting or leaving the country or be in a state of readiness to
leave depending on the degree of hostility and manoeuverability. A less disruptive alternative would be to
reconfigure your personal and career strategy in a more rational manner and adapt and shape by
collaborating and operating within the boundaries of reason, wisdom and accommodation.
This would also lend itself to a situation where different strategic themes may need different approaches.
For example, faith preservation objectives should be more personalized and achieved within the close
guidance and confines of established institutions which are transparent and have a high credibility factor
whereas outwardly visible and external activism and engagement in relation to the community and
society in general should be channelled through organizations that have a track record of collaborating
and building bridges with others .As resources become more constrained it is crucial to obtain proper
guidance and engage in consultation and cooperation in order to weather the storm as it were and still
keep the ship sailing. This situation brings to focus the importance of building credible and effective
organizations at the local, provincial, state and federal levels like Public affairs committees that can
counteract negative forces and effectively represent the voice of justice and freedom of exercising
constitutional rights. Equally important is the role of socio-political activism and environmental
engagement within the community together with the wisdom and guidance of able scholars who can
interpret the environment in the light of both rational thought and revelation. Tariq Ramadan who is a
professor of Islamic studies at Oxford University has in fact proposed that Muslims have to become more
relevant and embrace renewalism by bringing together scholars of the text and scholars of the context in
order to achieve this goal.
21

Translating strategy to action


OBJECTIVES

Instilling khushoo in
prayer

Volunteer in
community projects

MEASUREMENT

Frequency
Timeliness
Time available
Understand content

Project success
Achieve deadlines
Attendance and
community
participation
Awareness/media
exposure

# of organizations
reached /lobbied
# of publications and
articles
# of public talks
# of forums
addressed

Certifications
Skill levels attained
Promotions or
advantages gained
Application towards
self/community
development.

Greater engagement
in environmental and
regulatory issues

Acquire competences
and leverage on same

TARGETS

INITIATIVES

Short term target


Sustainable target
Time slot
allocation
Memorize quran
Learn tafseer

1. Attend mosque
or congregation
2. Plan timetable
3. Attend Quran
lessons

complete on time
% of goal
Amount raised
% youth
participation
Feedback rating

1. Local mosque
renovation
2. Youth camp
activity
3. Food collection
drive in Ramadan.

lobby govt.bill on
.
Time frame for
Project
completion

1. Represent
minority in local
council
2. Launch global
forum on
3. Participate in
programs

Time scale
# of skills
Status
/designation
Increase in
financial gain

1. Part time study


2. Join professional
group
3. Devote extra time
4. Take sabbatical or
break to learn
new skill

Figure 8

The objectives and metrics indicated above in figure 8 could be transposed onto figure 9 below in a
vertical format that depicts the interactive and cause & effect nature of the different perspectives and
the manner in which they have a feedback effect on each other. They are all ultimately linked to the
achievement of the overall vision and the strategic themes that flow across the perspectives.
22

Defining Cause And Effect Relationships Of The Strategy-The Strategy Focussed Individual
Vision & Strategy
GOD CONSCIOUSNESS PERSPECTIVE
To succeed in achieving my vision how do I
attain God consciousness.?

Objectives
Targets
Measures
initiatives

WORSHIP PERSPECTIVE
To achieve my vision how should I worship?

Objectives
Targets
Measures
initiatives
BENEFIT TO HUMANITY PERSPECTIVE
To perfect my worship and achieve closeness to
God which aspects of my deeds should I excel in.

Objectives
Targets
Measures
initiatives
KNOWLEDGE AND GROWTH PERSPECTIVE
To achieve my vision what must I know and how
must I grow in knowledge, wisdom and guidance.

Objectives
Targets
Measures
initiatives

Figure 9
23

USING THE BSC AS A PERSONAL STRATEGY MAP-help see their strategies in a cohesive, integrated
and systematic way.

TAQWA
PERSPECTIVE

Create spaces and


make provision for
groups to develop
Taqwa and sincere
intent

Seeking to increase faith


(Imaan) and sense of
focus(khushoo) in
prayer and supplication

(Long term)

Develop compassion and


love for others and seek
tassawwuf as a means of
building inner spirituality

Strive for Ihsan and spirituality

BENEFIT TO
HUMANITY
PERSPECTIVE

Effect changes
via leadership
and engage in
dawah activity

Continuous
charity and
civic
engagement

Volunteer in
community
projects/org.

Volunteer in
teaching and
mentoring
youth

Greater
activism of
environmental
and regulatory
issues.

(Mid-term)

IBAADAT
PERSPECTIVE

Direct engagement

Excel in quality
of worship over
qty.

Increase span
and depth of
worship

(Short term)
Self/moral dimension

KNOWLEDGE
& GROWTH

(life term)

Acquire new skill sets


and leverage
competences.
Diversifying experience

Strategic competencies

Environ.engag
e.

Cooperative engagement

Engage in
enjoining good
and promoting
unity among
people.

Active in local
mosque
activities.

collective dimension

Implement
knowledge sharing
and collaboration.

Strategic relationships

Public affairs
and interfaith
relations.

National dimension

Enhance motivation
to act and develop
productivity.

Climate for action

Figure 10

24

4.0 ARCHITECTURE OF A PERSONAL STRATEGY FOCUSED BALANCED SCORECARD MAP

VISION & MISSION


VISION
PLEASING GOD AND ATTAIN JANNAH
Strategic results/outcomes
STRIVING FOR
EXCELLENCE

BUILD
LEADERSHIP

VIRTUOUS
CHARACTER

GOD
CONSCIOUSNESS
PERSPECTIVE

Strive for Ihsan


in prayer and
love of God.

Inspire people
to righteousness
and good deeds

Develop
Tahkliya and
Tahliyya.

CONTINOUS
LEARNING AND
TEACHING
Reflect on the
Quran and
remembrance

BENEFIT TO
HUMANITY
PERSPEC.

Making an
impact through
perfecting deeds

Activism to
remove social
injustice

Teach and
instruct useful
knowledge

WORSHIP/IBAADAT
PERSPECTIVE

Enhance scope
and depth of
prayer

Effect changes
in community
and civic engag.
mentoryouth
Lead prayer
and deliver
sermons

Adapt humility
in prayer and
actions

Learn to develop
sincere intention

KNOWLEDGE &
GROWTH
PERSPECTIVE

Focus and train


on specific skills
and knowledge/
understanding

Assume position
of responsibility
and develop
leadership skills.

Develop good
character
through
reflection

Attend courses
and halaqas for
self-develop. and
knowledge

CORE VALUES

ADHERENCE TO QURAN AND SUNNAH


Figure 11

4.1 The Strategic Elements- bringing it all together


Figure 11 above captures the strategic elements that form the structure of the balanced scorecard
house. The roof represents the mission (what is our purpose) and vision (what are we trying to
achieve). The balanced scorecard perspectives represent the floors of the house. These are the lenses,
the dimensions of performance through which we view ourselves. The foundation of the house
represents the core values of Islamic belief based on the Quran and Sunnah- without a solid base the
house is built on shaky ground. The strategic themes and its consequential outcomes are the load
bearing walls which support the mission and vision of the person and provide stability by linking all the
way from the foundation, through each perspective level, to the roof.
A good theme contains a linked set of strategic objectives that touch on all four of the scorecard
perspectives. These linked objectives tell the story of how a particular theme contributes to achieving
25

the Mission and Vision of the person and forms the basis for communicating the strategy story to
oneself and anyone in a consistent manner. A strategy-based balanced scorecard system involves the
collaborative development of an individuals Story of the Strategy and identifies the connection
between Taqwa, Maslaha, Ibaadat and Ilm or God consciousness, beneficial matters to humanity,
worship of God and useful knowledge. In order to map this story of strategy, each theme is
systematically decomposed into a set of strategic objectives, mapped in a story of personal value
creation, to achieve the desired strategic result. The chart also illustrates how themes are translated
into strategy maps. It is important to note that setting the themes and results has deliberately defined
certain strategic boundaries or parameters to give guidance to the themes. It is also important to note
that the guidance is broad enough to allow the theme to have some creative latitude to develop the
how of the strategy to consider many options for achieving the desired strategic result.
Once all the theme maps are developed, they are combined to create a powerful, mutually reinforcing
personal strategy map (see Figure 10). The process of combining all the strategic theme maps in the
end, results in an overall strategy map that makes the themes dissolve which may give the erroneous
idea or impression that identifying the themes in the first instance is a superfluous exercise. It is the
strategic themes identified for the individual that lend the structural integrity to the overall strategy
map and just like the structural beams and columns in a building or house are not always visible, it
does not mean they are unimportant.
The reason it is important to be deliberate about building theme maps is to ensure that you have fully
considered the strategy needed to achieve each strategic result. If you skip this step, you risk missing
major objectives that will be critical to achieve a strategic result. And if you do not achieve your
strategic results, you will not achieve your vision. Its all connected. In other words, themes ensure the
structural integrity of your system. Another benefit of strategic themes is the opportunity to involve
more people (their voices, their experiences, and their knowledge) in developing strategy through their
inclusion on theme identification. This not only results in a better vision alignment, but it contributes
greatly to customizing the strategy map so that it reflects the personality and aspirations of the
individual.
Alternative strategic themes that could be used are Building balance and moderation in conduct,
Creating an environment of peace and justice or even a narrower functional theme such as
Propagation of the faith to an international audience all of which call for the exercise of fundamental
Islamic values as espoused in the Quran and the life of the Prophet(s) and touch upon each of the
Islamic perspectives in developing an integrated matrix of linked and causal activities that ultimately
lead to the achievement of the believers mission and vision. At the foundation of all this is the premise
that all intentions and actions are driven by the guidance of the Quran and the practise of the
Prophet(s). A sound understanding, knowledge and practice of these are paramount to building any
scorecard or road map . The concepts explained hear and leading to the BSCB are universal across
believers regardless of sect, school of thought or affiliation so long as the basis of the faith through the
oneness of God and the final prophethood of Mohammed(s) is established.
26

5.0 CONCLUSION
The balanced scorecard concept and its application in the business world has been ranked as the most
influential management concept over the last 25 years and has been adapted by almost 75% of the
worlds best companies with remarkable success. The idea and purpose behind this article is to present
an Islamic framework to adapt a modern empirically proven management concept or tool that can be
employed to identify, map, translate and measure the performance and progress of a believer in
achieving his or her ultimate vision of pleasing God and attaining Jannah. The BSCB and the PSM is an
attempt to provide a roadmap and a directional compass to guide and channel our actions and
intentions to achieving that goal. It would be more useful if this concept is used as a tool for
introspection, reflection and understanding oneself and the great faith of Islam and its purpose rather
than imposing the concept as a rigorous and inflexible structure to be rigidly adhered to.
The concept of the Strategy Palette as proposed by Martin Reeves et al in their ground breaking book
Your Strategy Needs a Strategy, brings the executional dimension of strategy implementation to
compliment the strategy description proposed in the Balance Scorecard. Ideally, it would require the
input and feedback of a mentor or role model to formulate and refine a truly representative BSCB that
reflects the strengths, weaknesses, capabilities and resources of an individual. A self-audit is a good
starting point and following this assessment a personal strategy map could be mapped out. At the end
of the day it is a personal productivity and management tool that aims to provide an overall direction
and structure to life and can be even integrated with major strategic themes of a presumably material
nature such as Become a global activist in environmental issues or even Become the head of a
country . One could argue that even such goals can be subsumed under the generic categories
discussed here and in fact lends those strategies and objectives an Islamic platform. At its minimum
level of application, the BSCB and the PSM together with the strategy palette concept can be both a
conceptual and practical guidance and direction in bringing meaning and purpose to ones life and it is
in the hands of the individual to harness and leverage on its usefulness to whatever level of
sophistication or application that suits each person. Sheikh Hamza Yusuf sums it up very aptly in the
introduction to his book Agenda to Change our Condition- In order for us to realize our God given
potential within our lifetimes, we must break the cycles of stagnation by abandoning methods that
have proven ineffective in fulfilling our responsibilities as people committed to Islam. We can
accomplish this only by changing our current condition- this requires courage, commitment, and above
all, critical introspection.

In the final analysis, Muslims have to seek out and explore techniques, tools and concepts from the
revealed texts, prophetic mission and the rational sciences that contribute to and further the
progress and enlightenment of our souls by diffracting the light of faith through the prism of our
heart and mind into its beautiful hues that brings us closer to God, engages us in service to
humanity, strengthens us in our worship and enlightens us with the knowledge and wisdom to do
so.
27

BIBILIOGRAPHY
1. The Balanced scorecard and the strategy focused Organization Kaplan and Norton 1995, Oxford
University Press.
2. Your Strategy Needs a Strategy, Martin Reeves et al. HBR press 2015
3. The Balanced Scorecard Institute online website and linked material.
4. Leading with Strategic Thinking- Aaron and Simersson, Wiley 2015
5. The Revival of the Religious Sciences ; Ihya Ilm-ud- Dheen-Imam Mohammed Ahmed Ghazzali
6. Sahih Bukhari and Muslim, English edition ,Islamic University Medina and the Islamic Publishing House.
7. An English Translation of the Holy Quran-Yusuf Ali.

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