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Islamic accountability framework in the zakat funds management


Saad, Ram Al Jaffri and Abdul Aziz, Norazita Marina and Sawandi, Norfaiezah (2014) Islamic accountability framework in the zakat funds management. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

The purpose of this paper is to provide a discussion on the Islamic accountability in the zakat funds management.The in-depth understanding over the accountability system and practices of zakat institutions may assist to identify the underlying factors that lead to inefficiency in zakat distribution.The article is primarily theoretical and conceptual in nature.The paper discusses the suitability and applicability of the Islamic accountability framework in the zakat funds management.The Islamic accountability framework presented here, however, is an early attempt in understanding and assessing the effectiveness of accountability practices in managing zakat funds.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Accountability; Islamic accountability framework; zakat funds; zakat funds management
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Ram Al Jaffri Saad
Date Deposited: 24 Mar 2015 02:03
Last Modified: 18 Apr 2016 06:22
URI: http://repo.uum.edu.my/id/eprint/13425

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