| Summary: | The paper aims to examine the way in which improvement on the effectiveness and
efficiency of waqf management may be made through its relationship with beneficiaries,
in this case the poor. The study uses accountability as the main conceptual lens informing
this relationship. Although there are many ways to improve waqf management, it is
important that the relationship of waqf management with beneficiaries must be given due
consideration. This consideration does not merely see participation of beneficiaries as
the passenger in the relationship, i.e., sitting at the receiving ends of the relationship or
the assistance receiver/the poor. Rather, the relationship should look at the relationship
as one of the means to improve management of waqf.
Drawing from accountability literatures especially NGO accountability and the notion of
participative accountability, the paper looks at the potential of the notion of downward
accountability to augment the conventional upward accountability. In other words, while
effort to improve the effectiveness of waqf management tends to focus on upward
reporting and accountability to board of trustee akin to corporate style reporting to
board of director, there may be a huge potential to listen to and to have dialogue
‘downwardly’ to beneficiaries. Stated differently, an improved accountability relationship
downwardly to beneficiaries offers an opportunity for an improvement on the
effectiveness and efficiency of waqf management.
This is essentially a conceptual paper in which the empirical study is in progress. In
presenting the conceptual elements, the paper draws experience from NGO literature
especially literatures on NGO accountability and explore the extent to which improved
accountability relationship towards the poor may improve the effectiveness and efficiency
of waqf management.
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