Waqf reporting and governance of Johor and Federal Territory Islamic Religious Councils / Dalila Daud

Waqf plays a critical role within the Islamic society. Indeed, it is a central feature in Islamic religious practices, socio-economy activities, poverty alleviation programs, charity, health, education as well as ways in curbing social problems. Despite its importance, there is a notable lack of pro...

Full description

Saved in:

Bibliographic Details
Main Author:	Daud, Dalila
Format:	Thesis
Language:	English
Published:	2017
Subjects:	Financial management Business finance Corporation finance Financial management. Business finance. Corporation finance
Online Access:	https://ir.uitm.edu.my/id/eprint/39338/2/39338.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uitm-ir.39338
record_format	uketd_dc
spelling	my-uitm-ir.393382022-12-19T08:50:39Z Waqf reporting and governance of Johor and Federal Territory Islamic Religious Councils / Dalila Daud 2017 Daud, Dalila Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Finance, Islamic Waqf plays a critical role within the Islamic society. Indeed, it is a central feature in Islamic religious practices, socio-economy activities, poverty alleviation programs, charity, health, education as well as ways in curbing social problems. Despite its importance, there is a notable lack of proper waqf reporting among the Islamic Religious Councils who are responsible in waqf administration and control. As far as the waqf councils are concerned, there are serious questions regarding the quality and level of reporting conducted, which, in turn, reflects the ineffectiveness of the councils' governance. Even though it is clear that the councils' situation is dire, there have been few studies carried out to investigate this concern. The thesis therefore addresses this literature gap by providing insights on waqf reporting and governance of Islamic Religious Councils. Iff particular, this study aims to investigate the current practice and the governance practice in Islamic councils. These research issues are examined using a qualitative research methodology involving two Islamic councils in Malaysia. Drawing from the literature, a proposed framework of Eisenhardt (1989) is used to interpret the case evidence. The results show that a lack of transparency is the most serious problem faced by the councils. This problem is derived from several attributes consisting of bureaucracy, policies, conflict of interest and limited support from authority. The results of this study provide additional insights into how waqf governance among Islamic Councils in Malaysia can be improved. Thus, this research provides an opportunity for the wa^/practitioners to gain a better understanding of how governance could be leveraged to enhance the councils' performance in reporting. For academicians, insights from this study will add to the body of knowledge particularly on the integration of the accountability theory and the stakeholder theory to examine whether the council is performing and fulfilling the intention of interested parties, whilst introducing the "triple accountability" in order to meet the demand of reporting to stakeholders. 2017 Thesis https://ir.uitm.edu.my/id/eprint/39338/ https://ir.uitm.edu.my/id/eprint/39338/2/39338.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Faculty of Accountancy Abd Rahman, Rashidah
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Abd Rahman, Rashidah
topic	Financial management Business finance Corporation finance Financial management Business finance Corporation finance Financial management. Business finance. Corporation finance
spellingShingle	Financial management Business finance Corporation finance Financial management Business finance Corporation finance Financial management. Business finance. Corporation finance Daud, Dalila Waqf reporting and governance of Johor and Federal Territory Islamic Religious Councils / Dalila Daud
description	Waqf plays a critical role within the Islamic society. Indeed, it is a central feature in Islamic religious practices, socio-economy activities, poverty alleviation programs, charity, health, education as well as ways in curbing social problems. Despite its importance, there is a notable lack of proper waqf reporting among the Islamic Religious Councils who are responsible in waqf administration and control. As far as the waqf councils are concerned, there are serious questions regarding the quality and level of reporting conducted, which, in turn, reflects the ineffectiveness of the councils' governance. Even though it is clear that the councils' situation is dire, there have been few studies carried out to investigate this concern. The thesis therefore addresses this literature gap by providing insights on waqf reporting and governance of Islamic Religious Councils. Iff particular, this study aims to investigate the current practice and the governance practice in Islamic councils. These research issues are examined using a qualitative research methodology involving two Islamic councils in Malaysia. Drawing from the literature, a proposed framework of Eisenhardt (1989) is used to interpret the case evidence. The results show that a lack of transparency is the most serious problem faced by the councils. This problem is derived from several attributes consisting of bureaucracy, policies, conflict of interest and limited support from authority. The results of this study provide additional insights into how waqf governance among Islamic Councils in Malaysia can be improved. Thus, this research provides an opportunity for the wa^/practitioners to gain a better understanding of how governance could be leveraged to enhance the councils' performance in reporting. For academicians, insights from this study will add to the body of knowledge particularly on the integration of the accountability theory and the stakeholder theory to examine whether the council is performing and fulfilling the intention of interested parties, whilst introducing the "triple accountability" in order to meet the demand of reporting to stakeholders.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Daud, Dalila
author_facet	Daud, Dalila
author_sort	Daud, Dalila
title	Waqf reporting and governance of Johor and Federal Territory Islamic Religious Councils / Dalila Daud
title_short	Waqf reporting and governance of Johor and Federal Territory Islamic Religious Councils / Dalila Daud
title_full	Waqf reporting and governance of Johor and Federal Territory Islamic Religious Councils / Dalila Daud
title_fullStr	Waqf reporting and governance of Johor and Federal Territory Islamic Religious Councils / Dalila Daud
title_full_unstemmed	Waqf reporting and governance of Johor and Federal Territory Islamic Religious Councils / Dalila Daud
title_sort	waqf reporting and governance of johor and federal territory islamic religious councils / dalila daud
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2017
url	https://ir.uitm.edu.my/id/eprint/39338/2/39338.pdf
_version_	1783734506107174912

Waqf reporting and governance of Johor and Federal Territory Islamic Religious Councils / Dalila Daud

Similar Items