| Summary: | The aim of the paper is twofold. First, it describes the accounting practices at the selected mosques in Federal Territory
in Malaysia. Second, it reviewed the financial records provided by the mosque committee members to portray their
accountability. Within a three-month period, the study employed a series of unstructured interviews with key leaders of
the four selected mosques such as the imams, mosques chairman, mosque treasurers and account clerks. It also reviewed
some of the financial records of particular mosques such as financial statements, Friday’s collection statements and other
accounting-related records. In addition, researchers also observe the counting of Friday collection of three mosques.
The finding suggests that accounting is dynamic in meeting the needs of mosque committee members to demonstrate
their accountability and as part of their day-to-day activities. It is also discovered that the mosques committee members
perceived that accounting practices are imperative tools to support various activities carried out by the mosques. As
accounting is loosely practice by the selected mosque, it provides the wisdom of accountability for the four mosques
that vary from one another since accounting practices and accountability are based on the wisdom of the committee
members of the mosques.
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