Integrating MCCG Principles and Governance Theories for Islamic Higher Education Institutions: A Conceptual Framework

Abstract

This paper aims to develop a conceptual governance framework for Islamic higher education institutions (HEIs) by integrating the principles of the Malaysian Code on Corporate Governance (MCCG) with multiple governance theories. A theoretical synthesis approach was employed, combining document analysis of the MCCG with an extensive review of governance literature within higher education and Islamic contexts. The proposed framework positions MCCG-aligned governance domains — Leadership and Ethics, Assurance and Control, and Transparency and Engagement — as key antecedents of governance quality, decision-making effectiveness, and stakeholder trust. These domains are grounded in agency, stewardship, stakeholder, and resource dependence theories. The study offers a novel integration of MCCG principles with Islamic ethical values such as amanah (trust), ‘adl (justice), and shura (consultation), thereby providing actionable propositions for governance reform in Islamic HEIs. However, as a conceptual study, empirical validation is absent, limiting causal inference. Future research should operationalise the constructs and test the framework across diverse institutional contexts using mixed-method designs.