Communicating accountability through social outcome reporting by non-govermental Islamic organisations in Malaysia / Salsabila Abd. Rahim

The not-for-profit sector has an integral role in economic and community building within both the local and international contexts. Nevertheless, Not-for-Profit Organisations (NPOs) are often faced with deficient funding that limits organisational performance. One of the most difficult challenges fa...

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Main Author:	Abd. Rahim, Salsabila
Format:	Thesis
Language:	English
Published:	2022
Subjects:	Knowledge management Organizational learning
Online Access:	https://ir.uitm.edu.my/id/eprint/66932/1/66932.pdf
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id	my-uitm-ir.66932
record_format	uketd_dc
spelling	my-uitm-ir.669322022-09-19T07:26:58Z Communicating accountability through social outcome reporting by non-govermental Islamic organisations in Malaysia / Salsabila Abd. Rahim 2022 Abd. Rahim, Salsabila Knowledge management. Organizational learning Balance sheet. Financial statements. Corporation reports. Including pro forma statements The not-for-profit sector has an integral role in economic and community building within both the local and international contexts. Nevertheless, Not-for-Profit Organisations (NPOs) are often faced with deficient funding that limits organisational performance. One of the most difficult challenges faced by NPOs is efficient handling of funds, which is part of their main task. The high accountability pressure prompts NPOs to adhere to the stringent regulations set by primary funders, thus minimising information asymmetry while enhancing accountability through specific reporting. Having that said, this study looked into Social Outcome Reporting (SOR) and its relevance to Non-Governmental Islamic Organisations (NGO-is) on reporting accountability. The NGO-i refers to Not-for-Profit Islamic Organisations (NPIOs) registered under the NGO-i Guidelines outlined by the Majlis Agama Islam Selangor (MAIS) to execute activities associated with the social development and growth of Muslims across Selangor. The SOR offers outcome-based information on activities and programmes to NGO-i funders, demonstrates the significance of NGO-i to their beneficiaries, and endorses activities to ascertain consistent funding. Upon adopting the case study approach; semi-structured interviews, meeting observations, and document analysis were carried out in this qualitative study. Through the lens of Accountability and Organisational Learning concepts, Signalling Theory (Spence, 1973), and Coercive Isomorphism (DeMaggio & Powell, 1983); the study outcomes revealed that the coercive power of funders did influence NGO-is in the SOR practice. Nonetheless, the limited Organisational Learning structure noted in NGO-is seemed to hinder the coercive force in inspiring most of the organisations to implement the SOR. Essentially, this study proposes the need for MAIS as the funder to assist NGO-is in developing their Organisational Learning capability. MAIS may facilitate the deployment of SOR into NGO-is, mainly because the SOR practice serves as an important communication and monitoring tool for them to review the performance and accountability measures of NGO-is and eventually improve their funding-allocation decisions. 2022 Thesis https://ir.uitm.edu.my/id/eprint/66932/ https://ir.uitm.edu.my/id/eprint/66932/1/66932.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Accounting Research Institute Kasim, Nawal Arshad, Roshayani
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Kasim, Nawal Arshad, Roshayani
topic	Knowledge management Organizational learning Knowledge management Organizational learning
spellingShingle	Knowledge management Organizational learning Knowledge management Organizational learning Abd. Rahim, Salsabila Communicating accountability through social outcome reporting by non-govermental Islamic organisations in Malaysia / Salsabila Abd. Rahim
description	The not-for-profit sector has an integral role in economic and community building within both the local and international contexts. Nevertheless, Not-for-Profit Organisations (NPOs) are often faced with deficient funding that limits organisational performance. One of the most difficult challenges faced by NPOs is efficient handling of funds, which is part of their main task. The high accountability pressure prompts NPOs to adhere to the stringent regulations set by primary funders, thus minimising information asymmetry while enhancing accountability through specific reporting. Having that said, this study looked into Social Outcome Reporting (SOR) and its relevance to Non-Governmental Islamic Organisations (NGO-is) on reporting accountability. The NGO-i refers to Not-for-Profit Islamic Organisations (NPIOs) registered under the NGO-i Guidelines outlined by the Majlis Agama Islam Selangor (MAIS) to execute activities associated with the social development and growth of Muslims across Selangor. The SOR offers outcome-based information on activities and programmes to NGO-i funders, demonstrates the significance of NGO-i to their beneficiaries, and endorses activities to ascertain consistent funding. Upon adopting the case study approach; semi-structured interviews, meeting observations, and document analysis were carried out in this qualitative study. Through the lens of Accountability and Organisational Learning concepts, Signalling Theory (Spence, 1973), and Coercive Isomorphism (DeMaggio & Powell, 1983); the study outcomes revealed that the coercive power of funders did influence NGO-is in the SOR practice. Nonetheless, the limited Organisational Learning structure noted in NGO-is seemed to hinder the coercive force in inspiring most of the organisations to implement the SOR. Essentially, this study proposes the need for MAIS as the funder to assist NGO-is in developing their Organisational Learning capability. MAIS may facilitate the deployment of SOR into NGO-is, mainly because the SOR practice serves as an important communication and monitoring tool for them to review the performance and accountability measures of NGO-is and eventually improve their funding-allocation decisions.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Abd. Rahim, Salsabila
author_facet	Abd. Rahim, Salsabila
author_sort	Abd. Rahim, Salsabila
title	Communicating accountability through social outcome reporting by non-govermental Islamic organisations in Malaysia / Salsabila Abd. Rahim
title_short	Communicating accountability through social outcome reporting by non-govermental Islamic organisations in Malaysia / Salsabila Abd. Rahim
title_full	Communicating accountability through social outcome reporting by non-govermental Islamic organisations in Malaysia / Salsabila Abd. Rahim
title_fullStr	Communicating accountability through social outcome reporting by non-govermental Islamic organisations in Malaysia / Salsabila Abd. Rahim
title_full_unstemmed	Communicating accountability through social outcome reporting by non-govermental Islamic organisations in Malaysia / Salsabila Abd. Rahim
title_sort	communicating accountability through social outcome reporting by non-govermental islamic organisations in malaysia / salsabila abd. rahim
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Accounting Research Institute
publishDate	2022
url	https://ir.uitm.edu.my/id/eprint/66932/1/66932.pdf
_version_	1783735648888291328

Communicating accountability through social outcome reporting by non-govermental Islamic organisations in Malaysia / Salsabila Abd. Rahim

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