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a case study on waqf reporting practices for governance, performance and socio-economic impact in malaysia
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نویسنده
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kamaruddin muhammad iqmal hisham
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منبع
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international journal of management, accounting and economics - 2018 - دوره : 5 - شماره : 9 - صفحه:693 -714
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چکیده
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The aim of this study is to examine the current waqf reporting practices in selected waqf institution in malaysia. for this, the study employs a case study method to analyze intervention of life events which is the waqf reporting practices itself. a focus group discussion method was adopted to collect data from the respondents. for reporting purposes, this study adopted a single-case study method. findings are analyzed and discussed are been made on current waqf reporting practices under three aspects: (i) waqf governance reporting practices; (ii) waqf performance reporting practices; and (iii) waqf socioeconomic impact reporting practices. based on results, the study highlights a number of good waqf reporting practices by selected waqf institution in malaysia. however, this study also identified several waqf reporting weaknesses that led for a room of improvement in the future. for that, recommendations to overcome such waqf reporting weaknesses on governance, performance and socio-economic impact aspects are being made based on the findings.
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کلیدواژه
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waqf ,waqf reporting ,waqf governance ,waqf performance ,waqf socio-economic impact
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آدرس
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faculty of economics and muamalat, malaysia
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پست الکترونیکی
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m.iqmalhisham@gmail.com
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Authors
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