Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps
Having substantial accountability standards and practices is a vital practice to ensure the survival of Religious-Based Non-Profit Organisations (RNPOs). This is because the RNPOs are not only representing the religion’s ideals but at the same time, there are also responsible in disseminating ethica...
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| Format: | Article |
| Language: | English English |
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Macrothink Institute
2021
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| Online Access: | https://eprints.ums.edu.my/id/eprint/31838/1/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps_ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/31838/2/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps.pdf |
| _version_ | 1796911111044333568 |
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| author | Zubaidah Mohd Ali Rozaidy Mahadi |
| author_facet | Zubaidah Mohd Ali Rozaidy Mahadi |
| author_sort | Zubaidah Mohd Ali |
| collection | UMS |
| description | Having substantial accountability standards and practices is a vital practice to ensure the survival of Religious-Based Non-Profit Organisations (RNPOs). This is because the RNPOs are not only representing the religion’s ideals but at the same time, there are also responsible in disseminating ethical massage and good values in the community. Since the RNPOs played a significant role in society, many studies have highlighted the need to explore more accountability issues involving RNPOs. Hence, this study aims to provide a taxonomical review of literature that examined RNPOs’ accountability practices and subsequently, suggesting plausible contextual and application gaps for future research. In so doing, this study utilised van Helden and Nortcott’s (2010) and Rozaidy, Siti Nabiha, Rasid, and Raman (2017) taxonomical methods in categorising accountability studies in RNPOs. As a result, four main themes have been identified from 60 selected high-impact journal articles. The four themes are 1) examining the outcomes of corporate integrity and accountability practices; 2) evaluating the RNPOs’ internal control practices; 3) identifying financial reporting disclosures practices among RNPOs; and 4) exploring the influence of leadership skills on RNPOs’ accountability practices. |
| first_indexed | 2024-03-06T03:13:58Z |
| format | Article |
| id | ums.eprints-31838 |
| institution | Universiti Malaysia Sabah |
| language | English English |
| last_indexed | 2024-03-06T03:13:58Z |
| publishDate | 2021 |
| publisher | Macrothink Institute |
| record_format | dspace |
| spelling | ums.eprints-318382022-03-15T03:31:26Z https://eprints.ums.edu.my/id/eprint/31838/ Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps Zubaidah Mohd Ali Rozaidy Mahadi BL1-50 Religion (General) HD60-60.5 Social responsibility of business Having substantial accountability standards and practices is a vital practice to ensure the survival of Religious-Based Non-Profit Organisations (RNPOs). This is because the RNPOs are not only representing the religion’s ideals but at the same time, there are also responsible in disseminating ethical massage and good values in the community. Since the RNPOs played a significant role in society, many studies have highlighted the need to explore more accountability issues involving RNPOs. Hence, this study aims to provide a taxonomical review of literature that examined RNPOs’ accountability practices and subsequently, suggesting plausible contextual and application gaps for future research. In so doing, this study utilised van Helden and Nortcott’s (2010) and Rozaidy, Siti Nabiha, Rasid, and Raman (2017) taxonomical methods in categorising accountability studies in RNPOs. As a result, four main themes have been identified from 60 selected high-impact journal articles. The four themes are 1) examining the outcomes of corporate integrity and accountability practices; 2) evaluating the RNPOs’ internal control practices; 3) identifying financial reporting disclosures practices among RNPOs; and 4) exploring the influence of leadership skills on RNPOs’ accountability practices. Macrothink Institute 2021 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/31838/1/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps_ABSTRACT.pdf text en https://eprints.ums.edu.my/id/eprint/31838/2/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps.pdf Zubaidah Mohd Ali and Rozaidy Mahadi (2021) Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps. Asian Journal of Finance & Accounting, 13. pp. 23-38. ISSN 1946-052X https://ajfa.macrothink.org/index.php/ajfa/article/view/18926 https://doi.org/10.5296/ajfa.v13i2.18926 https://doi.org/10.5296/ajfa.v13i2.18926 |
| spellingShingle | BL1-50 Religion (General) HD60-60.5 Social responsibility of business Zubaidah Mohd Ali Rozaidy Mahadi Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps |
| title | Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps |
| title_full | Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps |
| title_fullStr | Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps |
| title_full_unstemmed | Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps |
| title_short | Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps |
| title_sort | accountability studies in religious non profit organizations possible contextual and application gaps |
| topic | BL1-50 Religion (General) HD60-60.5 Social responsibility of business |
| url | https://eprints.ums.edu.my/id/eprint/31838/1/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps_ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/31838/2/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps.pdf |
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