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Identifying disclosure items for Zakat institutions

Puat Nelson, Sherliza and Sapingi, Raedah and Ahmad, Maslina (2017) Identifying disclosure items for Zakat institutions. In: The 18th Asian Academic Accounting Association Annual Conference, 22nd-23rd Nov. 2017, Bali, Indonesia. (Unpublished)

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Abstract

The purpose of this study is to develop disclosure items as research instruments, which may be used for future research to measure disclosure level among zakat institutions. The process involved four prevalent stages, from determining disclosure items from various literature, to panels of experts’ reviews, pilot survey, and questionnaire survey. All the necessary reliability and validity tests were carried out to come up with the final zakat disclosure items, necessary to be included among zakat institutions’ annual reports. The disclosure items were categorised accordingly following their theme.

Item Type: Conference or Workshop Item (Plenary Papers)
Additional Information: 3486/59770
Uncontrolled Keywords: Zakat institutions, disclosure items, factor analysis
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > BP1 Islam > BP173.75 Islam and economics
B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > BP1 Islam > BP174 The Practice of Islam > BP176 The five duties of a Moslem. Pillars of Islam
B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > BP1 Islam > BP174 The Practice of Islam > BP176 The five duties of a Moslem. Pillars of Islam

H Social Sciences > HJ Public Finance > HJ1438 Public Finance In Islam
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Sherliza Puat Nelson
Date Deposited: 06 Dec 2017 11:27
Last Modified: 06 Dec 2017 11:27
URI: http://irep.iium.edu.my/id/eprint/59770

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