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The dynamics of accounting practices and accountability in the selected mosques in federal territory

The aim of the paper is twofold. First, it describes the accounting practices at the selected mosques in Federal Territory in Malaysia. Second, it reviewed the financial records provided by the mosque committee members to portray their accountability. Within a three-month period, the study employe...

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Main Authors: Siti Rokyah Md Zain,, Ros Norita Abdul Samad,, Mohamed Muneer Samsudin,, Raduan Noor Armia,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2020
Online Access:http://journalarticle.ukm.my/15875/1/40732-130084-1-SM.pdf
http://journalarticle.ukm.my/15875/
http://ejournal.ukm.my/islamiyyat/issue/view/1278
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spelling my-ukm.journal.158752020-11-27T04:56:13Z http://journalarticle.ukm.my/15875/ The dynamics of accounting practices and accountability in the selected mosques in federal territory Siti Rokyah Md Zain, Ros Norita Abdul Samad, Mohamed Muneer Samsudin, Raduan Noor Armia, The aim of the paper is twofold. First, it describes the accounting practices at the selected mosques in Federal Territory in Malaysia. Second, it reviewed the financial records provided by the mosque committee members to portray their accountability. Within a three-month period, the study employed a series of unstructured interviews with key leaders of the four selected mosques such as the imams, mosques chairman, mosque treasurers and account clerks. It also reviewed some of the financial records of particular mosques such as financial statements, Friday’s collection statements and other accounting-related records. In addition, researchers also observe the counting of Friday collection of three mosques. The finding suggests that accounting is dynamic in meeting the needs of mosque committee members to demonstrate their accountability and as part of their day-to-day activities. It is also discovered that the mosques committee members perceived that accounting practices are imperative tools to support various activities carried out by the mosques. As accounting is loosely practice by the selected mosque, it provides the wisdom of accountability for the four mosques that vary from one another since accounting practices and accountability are based on the wisdom of the committee members of the mosques. Penerbit Universiti Kebangsaan Malaysia 2020 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/15875/1/40732-130084-1-SM.pdf Siti Rokyah Md Zain, and Ros Norita Abdul Samad, and Mohamed Muneer Samsudin, and Raduan Noor Armia, (2020) The dynamics of accounting practices and accountability in the selected mosques in federal territory. Islamiyyat : Jurnal Antarabangsa Pengajian Islam; International Journal of Islamic Studies, 42 ((SI)). pp. 81-89. ISSN 0216-5636 http://ejournal.ukm.my/islamiyyat/issue/view/1278
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description The aim of the paper is twofold. First, it describes the accounting practices at the selected mosques in Federal Territory in Malaysia. Second, it reviewed the financial records provided by the mosque committee members to portray their accountability. Within a three-month period, the study employed a series of unstructured interviews with key leaders of the four selected mosques such as the imams, mosques chairman, mosque treasurers and account clerks. It also reviewed some of the financial records of particular mosques such as financial statements, Friday’s collection statements and other accounting-related records. In addition, researchers also observe the counting of Friday collection of three mosques. The finding suggests that accounting is dynamic in meeting the needs of mosque committee members to demonstrate their accountability and as part of their day-to-day activities. It is also discovered that the mosques committee members perceived that accounting practices are imperative tools to support various activities carried out by the mosques. As accounting is loosely practice by the selected mosque, it provides the wisdom of accountability for the four mosques that vary from one another since accounting practices and accountability are based on the wisdom of the committee members of the mosques.
format Article
author Siti Rokyah Md Zain,
Ros Norita Abdul Samad,
Mohamed Muneer Samsudin,
Raduan Noor Armia,
spellingShingle Siti Rokyah Md Zain,
Ros Norita Abdul Samad,
Mohamed Muneer Samsudin,
Raduan Noor Armia,
The dynamics of accounting practices and accountability in the selected mosques in federal territory
author_facet Siti Rokyah Md Zain,
Ros Norita Abdul Samad,
Mohamed Muneer Samsudin,
Raduan Noor Armia,
author_sort Siti Rokyah Md Zain,
title The dynamics of accounting practices and accountability in the selected mosques in federal territory
title_short The dynamics of accounting practices and accountability in the selected mosques in federal territory
title_full The dynamics of accounting practices and accountability in the selected mosques in federal territory
title_fullStr The dynamics of accounting practices and accountability in the selected mosques in federal territory
title_full_unstemmed The dynamics of accounting practices and accountability in the selected mosques in federal territory
title_sort dynamics of accounting practices and accountability in the selected mosques in federal territory
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2020
url http://journalarticle.ukm.my/15875/1/40732-130084-1-SM.pdf
http://journalarticle.ukm.my/15875/
http://ejournal.ukm.my/islamiyyat/issue/view/1278
_version_ 1684654314352541696
score 13.211869

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