1. UKM Learning and Research Repository
2. PHD Thesis / Tesis PHD
3. Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

Title:	The organisational readiness towards a standardised waqf accounting and reporting: a case study of state Islamic Religious Councils in Malaysia
Authors:	Nori Yani Abu Talib (P72562)
Supervisor:	Aini Aman, Assoc. Prof. Dr.
Keywords:	Waqf -- Malaysia Charitable uses, trusts, and foundations (Islamic law) -- Malaysia Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia
Issue Date:	25-Mar-2019
Description:	Waqf institutions represent a unique and dynamic aspect of the social and economic structures in the Islamic world. They have the potential to nurture solidarity and philanthropy among Muslims and to contribute to the socio-economic development of Muslim communities. There have been calls for waqf institutions to be more transparent and accountable. However, achieving the consensus of all waqf institutions to adopt a standardised waqf accounting and reporting is a major challenge. In Malaysia, waqf institutions constitute a distinct sector with its distinct rules, structures and characteristics. In addition, recording and reporting for waqf in Malaysia have been inconsistent in terms of valuation of waqf land, disclosure of waqf assets and liabilities, and the guidelines (manual) used to record and report the transactions related to waqf as well as the nature of waqf management and administrative structure of waqf institutions. Previous studies on waqf accounting and reporting placed more emphasis on the analysis of the existing waqf reporting practices and the importance of waqf accounting and reporting standards. There is little attention paid to the institutions strategic response to waqf accounting and reporting and the influence of contextual elements on the development and implementation of standardised waqf accounting and reporting. The paper adopted institutional theory to improve the understanding of institutional pressures that shape the development accounting and reporting practices and the readiness towards a standardised waqf accounting and reporting among waqf institutions. In addition, the study explored religion logic that might influence the accounting and reporting practices by the State Islamic Religious Councils (SIRCs) in Malaysia and the support for standardisation of waqf accounting and reporting. The findings indicated that the existence of religion logic and coercive pressures shape the development of accounting and reporting practised by the SIRCs as well as the readiness towards the standardised waqf accounting and reporting. Interestingly, this study found that shariah compliance and the Islamic accountability have formed part of the religion logic which influences the organisational readiness towards a standardised waqf accounting and reporting. Shariah compliance and Islamic accountability can be found in three isomorphic pressures of coercive, mimetic and normative which influence the development and implementation of a standardised waqf accounting and reporting in SIRCs in Malaysia., Certification of Master's/Doctoral Thesis is not available,Ph.D.
Pages:	282
Call Number:	BP170.25.N635 2019 tesis
Publisher:	UKM, Bangi
Appears in Collections:	Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.