Performance measurement of Malaysian Zakat Institutions : perceptions of the senior managers of the Malaysian Zakat Institutions /
The government initiatives through various public sector reforms all over the world have resulted to a new notion of accountability. The notion of accountability, which fomerly focused on fiduciary stewardship and compliance with laws, has been extended towards external stakeholders. In order to ach...
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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Gombak, Selangor Darul Ehsan :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2004
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| Subjects: | |
| Online Access: | http://studentrepo.iium.edu.my/handle/123456789/3367 |
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| Summary: | The government initiatives through various public sector reforms all over the world have resulted to a new notion of accountability. The notion of accountability, which fomerly focused on fiduciary stewardship and compliance with laws, has been extended towards external stakeholders. In order to achieve this new notion of accountability, performance measurement has been employed. Thus, perfomance measurement has played an important role in demonstrating an internal as well as an external accountability. Despite this important role, there are relatively few research studies that analyze the implementation of perfomance measurement in religious organization. In view of this point plus very minimal studies of performance measurement in the Malaysian public sector organizations, this study then aims at analyzing the implementation of performance measurement in the Malaysian Zakat institutions. Further, the study explores the nature and extent of the performance measures being used by the said institutions. Using a self-designed questionnaire, a sample of 42 senior managers working in Zakat institutions through out Malaysia is obtained. The results indicate that perfonnance measurement is perceived to be important in Malaysian Zakat institutions but it is relatively lesser importance in terms of reporting it to the public than its importance in the institution itself. Also, the nature of performance measures being used focused too heavily on means, i.e. how much is spent (input) or what has been done (output), rather than the end results such as an organizational perfonnance as a whole (efficiency) or its impact on society (outcome). Thus, these results suggest that the notion of accountability prevails in Malaysian Zakat institutions focus more on accountability for probity, legality and process rather than accountability for performance and policy. |
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| Item Description: | Abstract in English and Arabic. "A thesis submitted in partial fulfilment of the requirement for the Degree of Master of Science in Accounting" -- On t.p. |
| Physical Description: | xiv, 179 leaves : ill. ; 30 cm. Also available on 3 1/2 in. computer disk. |
| Bibliography: | Includes bibliographical references [leaves 144-153]. |