Building Trust in Waqf Management – Implications of Good Governance and Transparent Reporting

Hasan, Rashedul and Ahmad, Abu Umar Faruq and Siraj, Siti Alawiah (2020) Building Trust in Waqf Management – Implications of Good Governance and Transparent Reporting. The Singapore Economic Review. pp. 1-26. ISSN 0217-5908 E-ISSN 1793-6837

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Abstract

This study seeks to highlight the implications of governance and reporting practices in ensuring accountability and building donors trust in Waqf Institutions (WIs). Data gathered through the survey are analysed using PLS-SEM technique. The conceptual model was developed based on the critical review of the past literature. Among the three proxies of board attributes, only board ability has a significant positive impact on accountability. Voluntary information disclosure has a significant positive impact on accountability. Accountability has a significant impact on building trust in waqf management. Results provided by the study advocate for the adoption of formal reporting and improved governance mechanisms to enhance donors’ trust in WIs.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Waqf, Trust, Governance, Reporting, Accountability, Shari’ah
Subjects:	BPH Islamic Economics > BPH741 Waqf
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Dr Siti Alawiah Siraj
Date Deposited:	06 Sep 2021 09:01
Last Modified:	06 Sep 2021 09:01
URI:	http://irep.iium.edu.my/id/eprint/91985

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