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Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia

Abidin, Shamharir and Saad, Ram Al Jaffri (2014) Evaluating corporate reporting on the Internet: the case of zakat institutions in Malaysia. Jurnal Pengurusan, 42. pp. 19-29. ISSN 0127-2713

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The purpose of this study is to document the extent of financial and non-financial reporting practices through the internet by zakat institutions and to identify the type of information reported.Using a checklist adapted from similar studies in the commercial sector, the study suggests that the disclosures of financial and non-financial information such as information on social responsibility are uncommon.While most of the zakat institutions focus on providing information regarding zakat collection and distribution, none has included financial statements.However, these institutions have gained reasonable score in terms of information timeliness with majority of them update their website on regular basis.The findings suggest that zakat institution in Malaysia should fully utilise the use internet as a main medium of communication, especially in order to gain more public trust and recognition.

Item Type: Article
Additional Information: Malay title = Penilaian Pelaporan Korporat di Internet: Kes Institusi Zakat di Malaysia
Uncontrolled Keywords: Zakat; Islamic taxation; financial reporting; internet
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Shamharir Abidin
Date Deposited: 07 Feb 2017 01:07
Last Modified: 07 Feb 2017 01:07

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