ENHANCING FINANCIAL ACCOUNTABILITY OF ISLAMIC PHILANTHROPIC ORGANIZATIONS THROUGH FINANCIAL DISCLOSURE

Authors

  • Muhammad Iqbal Hisham Kamaruddin Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Negeri Sembilan, Malaysia
  • Nathasa Mazna Ramli Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Negeri Sembilan, Malaysia

Keywords:

Philanthropic organizations, financial accountability, financial reporting, disclosure management

Abstract

Philanthropic organizations or known as non-profit organizations in Malaysia currently having a high growth from it first existence from decades ago. The growth creates, among others, an issue on accountability especially on financial accountability. The aim of this article is to discuss the concept of accountability related to Islamic philanthropic organizations. This article also highlights financial disclosure as one of the mechanism to ensure financial accountability in these institutions. Discussion of this paper opens to potential development of specific financial disclosure for Islamic philanthropic organizations, which could become one of the tools for trustee to discharge its accountability

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Published

2015-04-30

How to Cite

Hisham Kamaruddin, M. I., & Ramli, N. M. (2015). ENHANCING FINANCIAL ACCOUNTABILITY OF ISLAMIC PHILANTHROPIC ORGANIZATIONS THROUGH FINANCIAL DISCLOSURE. Online Journal of Research in Islamic Studies, 2(1), 29–42. Retrieved from https://ejournal.um.edu.my/index.php/RIS/article/view/9888

Issue

Vol. 2 No. 1 (2015)

Section

Research Articles

License

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