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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Bibliographic Details
Main Author: Jamaliah binti Abd Majid
Format: Thesis
Language:English
Published: Gombak, Selangor Darul Ehsan : Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, 2004
Subjects:
Online Access:http://studentrepo.iium.edu.my/handle/123456789/3367
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100 0 |a Jamaliah binti Abd Majid  |9 118797 
245 1 0 |a Performance measurement of Malaysian Zakat Institutions :  |b perceptions of the senior managers of the Malaysian Zakat Institutions /  |c by Jamaliah binti Abd Majid 
260 |a Gombak, Selangor Darul Ehsan :  |b Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,  |c 2004 
300 |a xiv, 179 leaves :  |b ill. ;  |c 30 cm. 
336 |2 rdacontent 
337 |2 rdamedia 
338 |2 rdacarrier 
500 |a Abstract in English and Arabic. 
500 |a "A thesis submitted in partial fulfilment of the requirement for the Degree of Master of Science in Accounting" -- On t.p. 
502 |a Thesis (MSc.ACC] -- International Islamic University Malaysia, 2004 
504 |a Includes bibliographical references [leaves 144-153]. 
520 |a 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. 
530 |a Also available on 3 1/2 in. computer disk. 
650 0 |a Zakat  |x Management  |z Malaysia  |9 69587 
650 0 |a Performance  |x Evaluation  |9 118798 
650 0 |a Organizational effectiveness  |x Measurement  |z Malaysia  |9 39253 
655 0 7 |a Theses, IIUM local 
690 0 |a Dissertations, Academic  |x Department of Accounting  |z IIUM  |9 1585 
710 2 |a International Islamic University Malaysia.  |b Department of Accounting  |9 5054 
710 2 |a International Islamic University Malaysia.  |b Kulliyyah of Economics and Management Sciences 
730 0 |a Performance measurement of Malaysian Zakat Institutions : perceptions of the senior managers of the Malaysian Zakat Institutions. (Computer file)  |9 118799 
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