The stakeholders ecosystem of waqf institutions in Malaysia
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 re...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Malaya
2019
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/81545/ http://irep.iium.edu.my/81545/1/6Pub_2019_The%20Stakeholder%20Ecosystem_Norman_JurnalSyariah.pdf |
| Summary: | 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 |
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