Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective
The purpose of this article is to discuss the views and opinions of contemporary Muslim scholars on organisational accountability in Islam. The paper is based on in-depth semi-structured interviews and a review of the relevant documents. Eighteen interviews with twelve Muslim scholars, two ulamas...
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| Format: | Article |
| Language: | English |
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Universitas Gadjah Mada
2016
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| Subjects: | |
| Online Access: | http://eprints.usm.my/38238/ http://eprints.usm.my/38238/1/Accounting_and_Accountability_in_Religious_Organizations.pdf |
| _version_ | 1848878412497682432 |
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| author | Basri, Hasan A. K., Siti Nabiha Abd. Majid, M. Shabri |
| author_facet | Basri, Hasan A. K., Siti Nabiha Abd. Majid, M. Shabri |
| author_sort | Basri, Hasan |
| building | USM Institutional Repository |
| collection | Online Access |
| description | The purpose of this article is to discuss the views and opinions of contemporary Muslim
scholars on organisational accountability in Islam. The paper is based on in-depth semi-structured interviews
and a review of the relevant documents. Eighteen interviews with twelve Muslim scholars, two
ulamas (mufti), two organisational donors, and two relevant government officers, both in Indonesia and in
Malaysia were, respectively, conducted. The Muslim scholars interviewed perceived that accounting and
accountability activities are not contradictory to Islamic teachings. The accountability relationship in Islam
is viewed as not only fulfilling the legal requirements, but also fulfilling the relationship with God. The
findings clearly indicate that a formal accountability mechanism is strongly encouraged in Islam, and
financial reporting is viewed as essential in enhancing the accountability of Islamic religious organizations.
Therefore, any organization dealing with community funds must demonstrate its financial accountability
formally; i.e., through written reports. Thus, public or community trust in the organisation cannot replace
the accountability mechanism. |
| first_indexed | 2025-11-15T17:30:56Z |
| format | Article |
| id | usm-38238 |
| institution | Universiti Sains Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T17:30:56Z |
| publishDate | 2016 |
| publisher | Universitas Gadjah Mada |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | usm-382382018-01-04T09:31:12Z http://eprints.usm.my/38238/ Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective Basri, Hasan A. K., Siti Nabiha Abd. Majid, M. Shabri HF5001-6182 Business The purpose of this article is to discuss the views and opinions of contemporary Muslim scholars on organisational accountability in Islam. The paper is based on in-depth semi-structured interviews and a review of the relevant documents. Eighteen interviews with twelve Muslim scholars, two ulamas (mufti), two organisational donors, and two relevant government officers, both in Indonesia and in Malaysia were, respectively, conducted. The Muslim scholars interviewed perceived that accounting and accountability activities are not contradictory to Islamic teachings. The accountability relationship in Islam is viewed as not only fulfilling the legal requirements, but also fulfilling the relationship with God. The findings clearly indicate that a formal accountability mechanism is strongly encouraged in Islam, and financial reporting is viewed as essential in enhancing the accountability of Islamic religious organizations. Therefore, any organization dealing with community funds must demonstrate its financial accountability formally; i.e., through written reports. Thus, public or community trust in the organisation cannot replace the accountability mechanism. Universitas Gadjah Mada 2016 Article PeerReviewed application/pdf en http://eprints.usm.my/38238/1/Accounting_and_Accountability_in_Religious_Organizations.pdf Basri, Hasan and A. K., Siti Nabiha and Abd. Majid, M. Shabri (2016) Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective. Gadjah Mada International Journal of Business, 18 (2). pp. 207-230. ISSN 1411-1128 https://jurnal.ugm.ac.id/gamaijb/article/view/12574 |
| spellingShingle | HF5001-6182 Business Basri, Hasan A. K., Siti Nabiha Abd. Majid, M. Shabri Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective |
| title | Accounting and Accountability in Religious Organizations:
An Islamic Contemporary Scholars’ Perspective |
| title_full | Accounting and Accountability in Religious Organizations:
An Islamic Contemporary Scholars’ Perspective |
| title_fullStr | Accounting and Accountability in Religious Organizations:
An Islamic Contemporary Scholars’ Perspective |
| title_full_unstemmed | Accounting and Accountability in Religious Organizations:
An Islamic Contemporary Scholars’ Perspective |
| title_short | Accounting and Accountability in Religious Organizations:
An Islamic Contemporary Scholars’ Perspective |
| title_sort | accounting and accountability in religious organizations:
an islamic contemporary scholars’ perspective |
| topic | HF5001-6182 Business |
| url | http://eprints.usm.my/38238/ http://eprints.usm.my/38238/ http://eprints.usm.my/38238/1/Accounting_and_Accountability_in_Religious_Organizations.pdf |