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The impact of public governance quality, accountability and effectiveness on intention to pay zakat: Moderating effect of trust on zakat institution


Muhammad, Sani Adamu and Saad, Ram Al Jaffri (2016) The impact of public governance quality, accountability and effectiveness on intention to pay zakat: Moderating effect of trust on zakat institution. International Journal of Management Research & Review, 6 (1). pp. 1-8. ISSN 2249-7196

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Abstract

Zakat in Islam is assumed to be one of the important mechanisms for eradication of poverty among Muslim Ummah. Although zakat is vital for the survival of low income earners in Muslim countries, but the payment of zakat is still at low level in Kano Nigeria.It is important to understand why businessmen are not paying their zakat to zakat commission in Kano Nigeria.The objective of this paper is to propose public governance quality, accountability and effectiveness as independent variable and intention to pay zakat as dependent variable. Similarly trust on zakat institutions will be used in the study as moderating variable. Furthermore, the study intent to use questionnaire for the purpose of data collection using survey method, and suggested the use of Partial Least Square techniques using SmartPLS software for data analysis.It is hope that if this paper is validated empirically will help zakat institution in its policy making.

Item Type: Article
Uncontrolled Keywords: Public governance quality, intention, accountability, effectiveness, Trust.
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 16 Jun 2016 02:58
Last Modified: 16 Jun 2016 02:58
URI: http://repo.uum.edu.my/id/eprint/18144

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