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Antecedents of Zakat payers' trust: the case of Nigeria

Zakat payers’ trust is vital to zakat organizations because its absence will undermine the institutional effectiveness of zakat. Unlike other forms of voluntary donations, zakat is a religious duty guided by divine rules. However, zakat payers have choices to turn to collection channels of their p...

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Main Authors: Abioye, Mustafa Murtala Oladimejiimeji, Mohamad, Muslim Har Sani, Adnan, Muhammad Akhyar
Format: Article
Language:English
Published: International Islamic University Malaysia 2011
Subjects:
H Social Sciences (General)
HJ Public Finance
HM Sociology
Online Access:http://irep.iium.edu.my/26401/1/zakat.pdf
http://irep.iium.edu.my/26401/
http://www.iium.edu.my/enmjournal/index.php/enmj/article/view/204
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spelling my.iium.irep.264012013-09-10T06:46:14Z http://irep.iium.edu.my/26401/ Antecedents of Zakat payers' trust: the case of Nigeria Abioye, Mustafa Murtala Oladimejiimeji Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar H Social Sciences (General) HJ Public Finance HM Sociology Zakat payers’ trust is vital to zakat organizations because its absence will undermine the institutional effectiveness of zakat. Unlike other forms of voluntary donations, zakat is a religious duty guided by divine rules. However, zakat payers have choices to turn to collection channels of their preference either through governmental or voluntary zakat institutions. With increasing number of charitable organizations, competition for limited zakat and other donation becomes intense. Understanding the zakat payers’ compliance behavior is central to the development of zakat institutions because their effectiveness to help the poor and other beneficiaries is heavily dependent on zakat collection. However, such studies are sparse. Therefore, the aim of the paper is to fill this gap by developing and validating the model of zakat payers’ trust in zakat institutions. The constructs of trust’s antecedents were drawn from resource dependence theory, legitimacy theory, and donor trust literature. Through structural equation modeling test, we found perceptions of board capital, legitimacy management and stakeholders’ orientation are important to determine zakat payers’ trust. The trust model represents the main contribution of this study. Importantly, necessity of understanding zakat payers’ trust are more pertinent at the place where proper zakat administration is still in its infancy stage as in the case of Nigeria. International Islamic University Malaysia 2011 Article REM application/pdf en http://irep.iium.edu.my/26401/1/zakat.pdf Abioye, Mustafa Murtala Oladimejiimeji and Mohamad, Muslim Har Sani and Adnan, Muhammad Akhyar (2011) Antecedents of Zakat payers' trust: the case of Nigeria. International Journal of Economics, Management and Accounting, 19. pp. 133-164. ISSN 0128-006 http://www.iium.edu.my/enmjournal/index.php/enmj/article/view/204
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic H Social Sciences (General)
HJ Public Finance
HM Sociology
spellingShingle H Social Sciences (General)
HJ Public Finance
HM Sociology
Abioye, Mustafa Murtala Oladimejiimeji
Mohamad, Muslim Har Sani
Adnan, Muhammad Akhyar
Antecedents of Zakat payers' trust: the case of Nigeria
description Zakat payers’ trust is vital to zakat organizations because its absence will undermine the institutional effectiveness of zakat. Unlike other forms of voluntary donations, zakat is a religious duty guided by divine rules. However, zakat payers have choices to turn to collection channels of their preference either through governmental or voluntary zakat institutions. With increasing number of charitable organizations, competition for limited zakat and other donation becomes intense. Understanding the zakat payers’ compliance behavior is central to the development of zakat institutions because their effectiveness to help the poor and other beneficiaries is heavily dependent on zakat collection. However, such studies are sparse. Therefore, the aim of the paper is to fill this gap by developing and validating the model of zakat payers’ trust in zakat institutions. The constructs of trust’s antecedents were drawn from resource dependence theory, legitimacy theory, and donor trust literature. Through structural equation modeling test, we found perceptions of board capital, legitimacy management and stakeholders’ orientation are important to determine zakat payers’ trust. The trust model represents the main contribution of this study. Importantly, necessity of understanding zakat payers’ trust are more pertinent at the place where proper zakat administration is still in its infancy stage as in the case of Nigeria.
format Article
author Abioye, Mustafa Murtala Oladimejiimeji
Mohamad, Muslim Har Sani
Adnan, Muhammad Akhyar
author_facet Abioye, Mustafa Murtala Oladimejiimeji
Mohamad, Muslim Har Sani
Adnan, Muhammad Akhyar
author_sort Abioye, Mustafa Murtala Oladimejiimeji
title Antecedents of Zakat payers' trust: the case of Nigeria
title_short Antecedents of Zakat payers' trust: the case of Nigeria
title_full Antecedents of Zakat payers' trust: the case of Nigeria
title_fullStr Antecedents of Zakat payers' trust: the case of Nigeria
title_full_unstemmed Antecedents of Zakat payers' trust: the case of Nigeria
title_sort antecedents of zakat payers' trust: the case of nigeria
publisher International Islamic University Malaysia
publishDate 2011
url http://irep.iium.edu.my/26401/1/zakat.pdf
http://irep.iium.edu.my/26401/
http://www.iium.edu.my/enmjournal/index.php/enmj/article/view/204
_version_ 1643609135689760768
score 13.211869

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