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A framework to analyse efficiency and governance of zakat institutions

Wahab, Norazlina Abd. and Abdul Rahman, Abdul Rahim (2011) A framework to analyse efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research , 2 (1). pp. 43-62. ISSN 1759-0817

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Abstract

This paper aims to present a conceptual model on the efficiency and governance of zakat institutions that are responsible in collecting, managing and distributing zakat in Malaysia. Zakat is an Islamic religious “tax” charged on the rich and well-to-do members of the community for distribution to the poor and the needy as well as other beneficiaries based on certain established criteria according to the Qur’an.The main aim of zakat is to protect the socio-economic welfare of the poor and the needy.

Item Type: Article (Journal)
Additional Information: 1576/14509
Uncontrolled Keywords: Process efficiency, governance, Malaysia, taxes, religion, Islam
Subjects: H Social Sciences > HB Economic Theory
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences
Depositing User: Professor Abdul Rahim Abdul Rahman
Date Deposited: 27 Jan 2012 11:00
Last Modified: 06 Mar 2012 15:05
URI: http://irep.iium.edu.my/id/eprint/14509

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