Discharging accountability: A case study of a zakat institution in Malaysia

The objective of the study is to explore and examine the forms and means employed by one zakat institution in Malaysia in discharging its accountability to the stakeholders. Case study approach was used in the study involving the use of both of primary and secondary data. The primary data was ga...

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Главные авторы: Sawandi, Norfaiezah, Abdul Aziz, Norazita Marina, Saad, Ram Al Jaffri
Формат: Статья
Язык:English
Опубликовано: ExcelingTech Publishers 2019
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Online-ссылка:https://repo.uum.edu.my/id/eprint/27516/1/IJSCM%208%201%202019%20676%20682.pdf
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author Sawandi, Norfaiezah
Abdul Aziz, Norazita Marina
Saad, Ram Al Jaffri
author_facet Sawandi, Norfaiezah
Abdul Aziz, Norazita Marina
Saad, Ram Al Jaffri
author_sort Sawandi, Norfaiezah
collection UUM
description The objective of the study is to explore and examine the forms and means employed by one zakat institution in Malaysia in discharging its accountability to the stakeholders. Case study approach was used in the study involving the use of both of primary and secondary data. The primary data was gathered via the face to face in-depth interviews that were conducted with the representatives of the zakat institution. The secondary data was gathered from different sources such as the zakat collection and distributions reports of the zakat institution. The interview data was analysed using a manual coding and the secondary data was content analysed using a thematic analysis. The study finds that the zakat institution studied has been discharging two categories of accountability that are financial orformal and social or informal form of accountability. The financial/formal form of accountability has been discharged mainly via the zakat collection and distribution reports. Meanwhile, it is observed that the latter category of accountability has been discharged through both of means that are account- and action-based mechanisms, which include zakat collection and distribution reports and various non-zakat society/community programs respectively.
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spelling uum-275162020-09-27T23:59:40Z https://repo.uum.edu.my/id/eprint/27516/ Discharging accountability: A case study of a zakat institution in Malaysia Sawandi, Norfaiezah Abdul Aziz, Norazita Marina Saad, Ram Al Jaffri HF5601 Accounting The objective of the study is to explore and examine the forms and means employed by one zakat institution in Malaysia in discharging its accountability to the stakeholders. Case study approach was used in the study involving the use of both of primary and secondary data. The primary data was gathered via the face to face in-depth interviews that were conducted with the representatives of the zakat institution. The secondary data was gathered from different sources such as the zakat collection and distributions reports of the zakat institution. The interview data was analysed using a manual coding and the secondary data was content analysed using a thematic analysis. The study finds that the zakat institution studied has been discharging two categories of accountability that are financial orformal and social or informal form of accountability. The financial/formal form of accountability has been discharged mainly via the zakat collection and distribution reports. Meanwhile, it is observed that the latter category of accountability has been discharged through both of means that are account- and action-based mechanisms, which include zakat collection and distribution reports and various non-zakat society/community programs respectively. ExcelingTech Publishers 2019 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/27516/1/IJSCM%208%201%202019%20676%20682.pdf Sawandi, Norfaiezah and Abdul Aziz, Norazita Marina and Saad, Ram Al Jaffri (2019) Discharging accountability: A case study of a zakat institution in Malaysia. International Journal of Supply Chain Management (IJSCM), 8 (1). pp. 676-682. ISSN 2050-7399 https://ojs.excelingtech.co.uk/index.php/IJSCM/article/view/2815
spellingShingle HF5601 Accounting
Sawandi, Norfaiezah
Abdul Aziz, Norazita Marina
Saad, Ram Al Jaffri
Discharging accountability: A case study of a zakat institution in Malaysia
title Discharging accountability: A case study of a zakat institution in Malaysia
title_full Discharging accountability: A case study of a zakat institution in Malaysia
title_fullStr Discharging accountability: A case study of a zakat institution in Malaysia
title_full_unstemmed Discharging accountability: A case study of a zakat institution in Malaysia
title_short Discharging accountability: A case study of a zakat institution in Malaysia
title_sort discharging accountability a case study of a zakat institution in malaysia
topic HF5601 Accounting
url https://repo.uum.edu.my/id/eprint/27516/1/IJSCM%208%201%202019%20676%20682.pdf
work_keys_str_mv AT sawandinorfaiezah dischargingaccountabilityacasestudyofazakatinstitutioninmalaysia
AT abdulaziznorazitamarina dischargingaccountabilityacasestudyofazakatinstitutioninmalaysia
AT saadramaljaffri dischargingaccountabilityacasestudyofazakatinstitutioninmalaysia