IIUM Repository

Accountability in waqf mangement: learning from praxis of nongovernmental organisation (NGO)

Osman, Ahmad Zamri (2010) Accountability in waqf mangement: learning from praxis of nongovernmental organisation (NGO). In: Sixth Asia Pacific Interdisciplinary Research in Accounting Conference, 12-13 July 2010, University of Sydney. (Unpublished)

PDF (Accountability in waqf mangement: learning from praxis of nongovernmental organisation (NGO)) - Accepted Version
Download (99kB) | Preview


The paper aims to explore a conceptual framework in which improvement on waqf management may be made focusing on its relationship with beneficiaries. The study uses accountability as the main theoretical lens informing this, where waqf management does not merely see beneficiaries as the passenger in the relationship, rather, as one of the means to improve waqf management. Drawing from NGO accountability literatures, the paper looks at the potential of the holistic accountability where the notion of downward accountability augments the conventional upward accountability. While effort to improve the effectiveness of waqf management tends to focus on upward accountability to board of trustee,there may be a huge potential to listen to and to have dialogue with beneficiaries. An improved accountability relationship downwardly to beneficiaries offers an opportunity for an improvement on the effectiveness and efficiency of waqf management. This is essentially a conceptual paper in which the empirical study is in progress. In presenting the conceptual elements, the paper draws experience from NGO accountability literature and explores the extent to which a theoretical understanding of holistic accountability may offer important insight into the way management of waqf may be improved.

Item Type: Conference or Workshop Item (Full Paper)
Additional Information: 13788/4569
Uncontrolled Keywords: Waqf, accountability
Subjects: H Social Sciences > HJ Public Finance > HJ9701 Public accounting
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Ahmad Zamri Osman
Date Deposited: 27 Jan 2012 12:01
Last Modified: 23 Oct 2014 10:36
URI: http://irep.iium.edu.my/id/eprint/13788

Actions (login required)

View Item View Item


Downloads per month over past year