A framework to analyse efficiency and governance of zakat institutions

This paper aims to present a conceptual model on the efficiency and governance of zakat institutions that are responsible in collecting, managing and distributing zakat in Malaysia. Zakat is an Islamic religious “tax” charged on the rich and well-to-do members of the community for distribution to t...

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Main Authors: Wahab, Norazlina Abd., Abdul Rahman, Abdul Rahim
Format: Article
Language:English
Published: Emerald Group Publishing Limited 2011
Subjects:
Online Access:http://irep.iium.edu.my/14509/1/A_framework.pdf
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author Wahab, Norazlina Abd.
Abdul Rahman, Abdul Rahim
author_facet Wahab, Norazlina Abd.
Abdul Rahman, Abdul Rahim
author_sort Wahab, Norazlina Abd.
collection IIUM
description This paper aims to present a conceptual model on the efficiency and governance of zakat institutions that are responsible in collecting, managing and distributing zakat in Malaysia. Zakat is an Islamic religious “tax” charged on the rich and well-to-do members of the community for distribution to the poor and the needy as well as other beneficiaries based on certain established criteria according to the Qur’an.The main aim of zakat is to protect the socio-economic welfare of the poor and the needy.
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spelling oai:generic.eprints.org:145092012-03-06T07:05:59Z http://irep.iium.edu.my/14509/ A framework to analyse efficiency and governance of zakat institutions Wahab, Norazlina Abd. Abdul Rahman, Abdul Rahim HB Economic Theory This paper aims to present a conceptual model on the efficiency and governance of zakat institutions that are responsible in collecting, managing and distributing zakat in Malaysia. Zakat is an Islamic religious “tax” charged on the rich and well-to-do members of the community for distribution to the poor and the needy as well as other beneficiaries based on certain established criteria according to the Qur’an.The main aim of zakat is to protect the socio-economic welfare of the poor and the needy. Emerald Group Publishing Limited 2011 Article NonPeerReviewed application/pdf en http://irep.iium.edu.my/14509/1/A_framework.pdf Wahab, Norazlina Abd. and Abdul Rahman, Abdul Rahim (2011) A framework to analyse efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research , 2 (1). pp. 43-62. ISSN 1759-0817 www.emeraldinsight.com/1759-0817.htm 10.1108/17590811111129508
spellingShingle HB Economic Theory
Wahab, Norazlina Abd.
Abdul Rahman, Abdul Rahim
A framework to analyse efficiency and governance of zakat institutions
title A framework to analyse efficiency and governance of zakat institutions
title_full A framework to analyse efficiency and governance of zakat institutions
title_fullStr A framework to analyse efficiency and governance of zakat institutions
title_full_unstemmed A framework to analyse efficiency and governance of zakat institutions
title_short A framework to analyse efficiency and governance of zakat institutions
title_sort framework to analyse efficiency and governance of zakat institutions
topic HB Economic Theory
url http://irep.iium.edu.my/14509/1/A_framework.pdf
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