Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study
Purpose – The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution. Design/methodology/approach – Based on the literature review and experience survey, a context specific questionnaire was developed as the...
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Emerald Group Publishing Limited
2013
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Online Access: | http://irep.iium.edu.my/31977/1/JIABR_Final_copy-_Zakat_trust.pdf http://irep.iium.edu.my/31977/ http://www.emeraldinsight.com/jiabr.htm |
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my.iium.irep.319772013-09-13T02:19:11Z http://irep.iium.edu.my/31977/ Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study Murtala Oladimeji , Abioye Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar BL Religion H Social Sciences (General) HJ Public Finance Purpose – The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution. Design/methodology/approach – Based on the literature review and experience survey, a context specific questionnaire was developed as the main method of quantitative data collection. The instrument was administered to a sample of Muslim professionals who observe religious seclusion in the last ten days of the Islamic fasting month (itqaf) in 12 purposely selected mosques across four states and the federal capital territory. Findings – Drawn from the resource dependence and legitimacy theories, the study finds that board capital, disclosure practices, governmental model of zakat institution, and stakeholder management were identified through the use of structural equation modeling as being the antecedents of zakat payers’ trust. Originality/value – This paper is the first to report an empirically based model of zakat payers’ trust. Emerald Group Publishing Limited 2013 Article REM application/pdf en http://irep.iium.edu.my/31977/1/JIABR_Final_copy-_Zakat_trust.pdf Murtala Oladimeji , Abioye Mustafa and Mohamad, Muslim Har Sani and Adnan, Muhammad Akhyar (2013) Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study. Journal of Islamic Accounting and Business Research , 4 (1). pp. 4-25. ISSN 1759-0817 http://www.emeraldinsight.com/jiabr.htm 10.1108/17590811311314267 |
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BL Religion H Social Sciences (General) HJ Public Finance Murtala Oladimeji , Abioye Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study |
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Purpose – The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution.
Design/methodology/approach – Based on the literature review and experience survey, a context specific questionnaire was developed as the main method of quantitative data collection. The instrument was administered to a sample of Muslim professionals who observe religious seclusion in the last ten days of the Islamic fasting month (itqaf) in 12 purposely selected mosques across four states and the federal capital territory.
Findings – Drawn from the resource dependence and legitimacy theories, the study finds that board capital, disclosure practices, governmental model of zakat institution, and stakeholder management were identified through the use of structural equation modeling as being the antecedents of zakat payers’ trust.
Originality/value – This paper is the first to report an empirically based model of zakat payers’ trust. |
format |
Article |
author |
Murtala Oladimeji , Abioye Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar |
author_facet |
Murtala Oladimeji , Abioye Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar |
author_sort |
Murtala Oladimeji , Abioye Mustafa |
title |
Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study |
title_short |
Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study |
title_full |
Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study |
title_fullStr |
Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study |
title_full_unstemmed |
Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study |
title_sort |
antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study |
publisher |
Emerald Group Publishing Limited |
publishDate |
2013 |
url |
http://irep.iium.edu.my/31977/1/JIABR_Final_copy-_Zakat_trust.pdf http://irep.iium.edu.my/31977/ http://www.emeraldinsight.com/jiabr.htm |
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1643610102000779264 |
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13.211869 |