Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study
The main objective behind the establishment of effective governance in organisations is to ensure mutual trust among the stakeholders. Incidentally, virtually all studies on organisational trust have not investigated the role of governance in trust building. The aim of this paper is to report the me...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2011
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/10986/1/Mustaffa-Muslim-Adnan-antecedents_of_Trust_of_Zakat_Payers-Nigeria-INTAC_V.pdf |
| _version_ | 1825645210339639296 |
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| author | M.O.A., Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar |
| author_facet | M.O.A., Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar |
| author_sort | M.O.A., Mustafa |
| collection | IIUM |
| description | The main objective behind the establishment of effective governance in organisations is to ensure mutual trust among the stakeholders. Incidentally, virtually all studies on organisational trust have not investigated the role of governance in trust building. The aim of this paper is to report the mediating role of trust in the selection of zakat institutions by Nigerian zakat payers. Such knowledge will help zakat managers to influence zakat payers’ trust and patronage. The study explores antecedents of trust; and develops measurement scales which are used to explore the relationship between trust and the factors. Four factors: board capital, disclosure practices, nature of zakat institutions, and stakeholder management, were identified through the use of structural equation modeling as being the antecedents of trust. The implications for zakat institutions in building trust of zakat payers are also discussed. The zakat payer’s trust model represents the main contribution of this study.
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| first_indexed | 2024-03-05T22:44:17Z |
| format | Proceeding Paper |
| id | oai:generic.eprints.org:10986 |
| institution | International Islamic University Malaysia |
| language | English |
| last_indexed | 2024-03-05T22:44:17Z |
| publishDate | 2011 |
| record_format | dspace |
| spelling | oai:generic.eprints.org:109862015-10-19T03:42:13Z http://irep.iium.edu.my/10986/ Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study M.O.A., Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar H Social Sciences (General) HJ9701 Public accounting The main objective behind the establishment of effective governance in organisations is to ensure mutual trust among the stakeholders. Incidentally, virtually all studies on organisational trust have not investigated the role of governance in trust building. The aim of this paper is to report the mediating role of trust in the selection of zakat institutions by Nigerian zakat payers. Such knowledge will help zakat managers to influence zakat payers’ trust and patronage. The study explores antecedents of trust; and develops measurement scales which are used to explore the relationship between trust and the factors. Four factors: board capital, disclosure practices, nature of zakat institutions, and stakeholder management, were identified through the use of structural equation modeling as being the antecedents of trust. The implications for zakat institutions in building trust of zakat payers are also discussed. The zakat payer’s trust model represents the main contribution of this study. 2011 Proceeding Paper NonPeerReviewed application/pdf en http://irep.iium.edu.my/10986/1/Mustaffa-Muslim-Adnan-antecedents_of_Trust_of_Zakat_Payers-Nigeria-INTAC_V.pdf M.O.A., Mustafa and Mohamad, Muslim Har Sani and Adnan, Muhammad Akhyar (2011) Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study. In: IIUM International Accounting Conference (INTAC) V, 12-13 July, 2011, Pan Pacific Hotel, KLIA.. |
| spellingShingle | H Social Sciences (General) HJ9701 Public accounting M.O.A., Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study |
| title | Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study |
| title_full | Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study |
| title_fullStr | Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study |
| title_full_unstemmed | Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study |
| title_short | Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study |
| title_sort | antecedents of zakat payers trust in an emerging zakat sector an exploratory study |
| topic | H Social Sciences (General) HJ9701 Public accounting |
| url | http://irep.iium.edu.my/10986/1/Mustaffa-Muslim-Adnan-antecedents_of_Trust_of_Zakat_Payers-Nigeria-INTAC_V.pdf |
| work_keys_str_mv | AT moamustafa antecedentsofzakatpayerstrustinanemergingzakatsectoranexploratorystudy AT mohamadmuslimharsani antecedentsofzakatpayerstrustinanemergingzakatsectoranexploratorystudy AT adnanmuhammadakhyar antecedentsofzakatpayerstrustinanemergingzakatsectoranexploratorystudy |