<![CDATA[This study synthesizes how maqāṣid al-sharī‘ah can be integrated into sustainability accounting to strengthen sustainable performance measurement in Islamic economics. A structured integrative review was conducted using records identified from Scopus, Web of Science, ScienceDirect, Wiley Online Library, and Google Scholar/Publish or Perish for publications between 2020 and 2026. The search identified 200 records, comprising Scopus (n = 80), Web of Science (n = 50), ScienceDirect (n = 35), Wiley Online Library (n = 20), and Google Scholar/PoP (n = 15). After removing two duplicate records, 198 records were screened, of which 108 were excluded. Ninety full-text articles were assessed for eligibility through publisher pages, DOI metadata, and accessible full texts. Seventy-five articles were excluded based on predefined criteria, leaving 15 studies for thematic synthesis. The findings reveal four recurring patterns: maqāṣid functions most effectively as an overarching architecture of sustainability objectives; recent research is shifting from disclosure-based measures toward multidimensional performance measurement; Sharia governance plays a central role in translating ethical objectives into measurable ESG outcomes; and current measurement approaches remain fragmented across ESG, green accounting, sustainability reporting, and maqāṣid-based indices. To address this fragmentation, the study proposes a Maqāṣid-Oriented Sustainability Accounting Matrix (MOSAM) linking maqāṣid objectives with sustainability domains and input–process–output–outcome/impact indicators.]]>
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