The stakeholders ecosystem of waqf institutions in Malaysia

Hamdan, Norman and Osman@Hussin, Ahmad Zamri and Ab Rashid, Hafiz-Majdi (2019) The stakeholders ecosystem of waqf institutions in Malaysia. Jurnal Syariah, 27 (2). pp. 281-300. ISSN 0128-6730 E-ISSN 0127-1237

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Abstract

Improved accounting and reporting practice for waqf institution in Malaysia has become an indispensable necessity. The identification of waqf stakeholders may help the institution to achieve this objective as the interest of these accounting users are to be properly addressed in the financial reports. This paper investigates the stakeholders of waqf and their relationship with waqf institution. Semi-structured interviews have been conducted involving 27 waqf managers and accountants from various organizations in waqf institution. Based on the thematic analysis, 18 groups of waqf stakeholders and three categories of stakeholder influential relationship have been identified. The results of this study provided a basis for waqf institution to further

Item Type:	Article (Journal)
Additional Information:	4569/81545
Uncontrolled Keywords:	Waqf stakeholder, influential relationship, stakeholder ecosystem
Subjects:	BPH Islamic Economics 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:	Ahmad Zamri Osman
Date Deposited:	13 Jul 2020 10:49
Last Modified:	14 Sep 2020 10:29
URI:	http://irep.iium.edu.my/id/eprint/81545

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