<![CDATA[Islamic educational management frequently criticises Western management theories, although institutional governance continues to rely on Taylor’s scientific management, Weber’s rational-legal bureaucracy, and Drucker’s management by objectives. This tension raises fundamental questions about the philosophical compatibility of instrumental rationality with Islamic educational values. This study examines the ontological, epistemological, and axiological foundations of these management theories and develops a philosophical framework for integrating managerial effectiveness with Islamic values. This conceptual study employs a critical literature review of the primary works of Taylor, Weber, and Drucker, the Qur’an, hadith, classical and contemporary Muslim scholarship, and 24 Scopus-indexed articles published between 2023 and 2026. The analysis identifies philosophical differences, convergences, and implications for institutional governance. The findings reveal two fundamental gaps: the secularisation of values and the reduction of rationality to instrumental purposes. To address these limitations, the study proposes amanah rationality, which positions efficiency, procedures, and performance targets as instruments subordinate to value rationality grounded in tawhid and maqasid al-shariah. The framework distinguishes formative from summative indicators and outlines five implementation stages for Islamic educational institutions. This approach offers a philosophical foundation for developing governance practices that balance managerial accountability, institutional effectiveness, and ethical-spiritual responsibility.]]>
