Abdul Wahab, Muhammad Syahir and Abu Bakar, Fathiyyah and Derashid, Chek and Ku Ismail, Ku Nor Izah and Sawandi, Norfaiezah and Shaari, Hasnah (2022) Accounting Disclosure Principles from Baitulmal, Zakat and Waqf Institutions Perspective. In: UUM International Qualitative Research Conference (QRC), 28 - 30 November 2022, Virtual Conference.

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Abstract

The purpose of this research was to identify the principles of accounting disclosure from the perspective of Baitulmal, Zakat, and Waqf Institutions. The research data was collected through several interview sessions with fourteen officers from the institutions and three Islamic accounting scholars. The research findings indicated that six principles of accounting disclosure emerged from the interview sessions. The principles are Statement of Shariah Compliance, Statement of Institutional Responsibilities towards Baitulmal, Zakat, and Waqf, Statement of Role of Shariah Advisory Council, Social Accountability, Full Disclosure, and Decision Usefulness. At the end of this paper, theoretical and practical implications, and suggestions for future research were also discussed.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	eISSN 3009-111X
Uncontrolled Keywords:	Accounting disclosure; Islamic institutions; Islamic accounting; Shariah compliance; accountability
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs Nurin Jazlina Hamid
Date Deposited:	15 Nov 2023 09:38
Last Modified:	15 Nov 2023 09:38
URI:	https://repo.uum.edu.my/id/eprint/29927

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