Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]
All financial transactions should be included in organisations' reports in order to provide complete financial information to its primary and other users. Therefore, financial reports prepared by kariah mosque should encompass qualitative characteristics that would assist users in decision maki...
| Main Authors: | , , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/20210/ |
| _version_ | 1848804958093180928 |
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| author | Hassan, Masita Abdullah, Salina Mohd Sehat, Rahayu Abu Bakar, Norlinda Tendot |
| author_facet | Hassan, Masita Abdullah, Salina Mohd Sehat, Rahayu Abu Bakar, Norlinda Tendot |
| author_sort | Hassan, Masita |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | All financial transactions should be included in organisations' reports in order to provide complete financial information to its primary and other users. Therefore, financial reports prepared by kariah mosque should encompass qualitative characteristics that would assist users in decision making. Malaysian Accounting Standard Board (MASB) has outlined the characteristics that should be included in business organisation financial report. However, kariah mosques are categorized under non-profit organisation, thus, characteristics may differ from profit making organisation. This study is objectively to investigate the understanding of qualitative characteristics and the usefulness of financial information that presented in kariah masjid‘s financial report. The study will use qualitative characteristics that adopted from Malaysian Accounting Standard Board (MASB) namely relevance, faithful representation, comparability, verifiability, timeliness and also other characteristics that suggested from previous literature. The study will use self-administer questionnaire, distributed to users (working committees, funders, donors) and preparer of kariah masjid‘s financial report. It is estimated that the understanding the quality of financial report would be different among users and preparers. |
| first_indexed | 2025-11-14T22:03:24Z |
| format | Conference or Workshop Item |
| id | uitm-20210 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:03:24Z |
| publishDate | 2017 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-202102022-07-01T00:02:19Z https://ir.uitm.edu.my/id/eprint/20210/ Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.] Hassan, Masita Abdullah, Salina Mohd Sehat, Rahayu Abu Bakar, Norlinda Tendot General works on Islam All financial transactions should be included in organisations' reports in order to provide complete financial information to its primary and other users. Therefore, financial reports prepared by kariah mosque should encompass qualitative characteristics that would assist users in decision making. Malaysian Accounting Standard Board (MASB) has outlined the characteristics that should be included in business organisation financial report. However, kariah mosques are categorized under non-profit organisation, thus, characteristics may differ from profit making organisation. This study is objectively to investigate the understanding of qualitative characteristics and the usefulness of financial information that presented in kariah masjid‘s financial report. The study will use qualitative characteristics that adopted from Malaysian Accounting Standard Board (MASB) namely relevance, faithful representation, comparability, verifiability, timeliness and also other characteristics that suggested from previous literature. The study will use self-administer questionnaire, distributed to users (working committees, funders, donors) and preparer of kariah masjid‘s financial report. It is estimated that the understanding the quality of financial report would be different among users and preparers. 2017 Conference or Workshop Item PeerReviewed text en https://ir.uitm.edu.my/id/eprint/20210/1/PRO_MASITA%20HASSAN%20M%2017.pdf Hassan, Masita and Abdullah, Salina and Mohd Sehat, Rahayu and Abu Bakar, Norlinda Tendot (2017) Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]. (2017) In: 2nd International Islamic Heritage Conference (ISHEC 2017), 14-15 November 2017, Avillion Hotel Melaka. |
| spellingShingle | General works on Islam Hassan, Masita Abdullah, Salina Mohd Sehat, Rahayu Abu Bakar, Norlinda Tendot Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.] |
| title | Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.] |
| title_full | Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.] |
| title_fullStr | Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.] |
| title_full_unstemmed | Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.] |
| title_short | Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.] |
| title_sort | qualitative characteristics accounting information of kariah mosque: a concept paper / masita hassan … [et al.] |
| topic | General works on Islam |
| url | https://ir.uitm.edu.my/id/eprint/20210/ |