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Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps

Having substantial accountability standards and practices is a vital practice to ensure the survival of Religious-Based Non-Profit Organisations (RNPOs). This is because the RNPOs are not only representing the religion’s ideals but at the same time, there are also responsible in disseminating ethica...

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Main Authors: Zubaidah Mohd Ali, Rozaidy Mahadi
Format: Article
Language:English
English
Published: Macrothink Institute 2021
Subjects:
BL1-50 Religion (General)
HD60-60.5 Social responsibility of business
Online Access:https://eprints.ums.edu.my/id/eprint/31838/1/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps_ABSTRACT.pdf
https://eprints.ums.edu.my/id/eprint/31838/2/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps.pdf
https://eprints.ums.edu.my/id/eprint/31838/
https://ajfa.macrothink.org/index.php/ajfa/article/view/18926
https://doi.org/10.5296/ajfa.v13i2.18926
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spelling my.ums.eprints.318382022-03-15T03:31:26Z https://eprints.ums.edu.my/id/eprint/31838/ Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps Zubaidah Mohd Ali Rozaidy Mahadi BL1-50 Religion (General) HD60-60.5 Social responsibility of business Having substantial accountability standards and practices is a vital practice to ensure the survival of Religious-Based Non-Profit Organisations (RNPOs). This is because the RNPOs are not only representing the religion’s ideals but at the same time, there are also responsible in disseminating ethical massage and good values in the community. Since the RNPOs played a significant role in society, many studies have highlighted the need to explore more accountability issues involving RNPOs. Hence, this study aims to provide a taxonomical review of literature that examined RNPOs’ accountability practices and subsequently, suggesting plausible contextual and application gaps for future research. In so doing, this study utilised van Helden and Nortcott’s (2010) and Rozaidy, Siti Nabiha, Rasid, and Raman (2017) taxonomical methods in categorising accountability studies in RNPOs. As a result, four main themes have been identified from 60 selected high-impact journal articles. The four themes are 1) examining the outcomes of corporate integrity and accountability practices; 2) evaluating the RNPOs’ internal control practices; 3) identifying financial reporting disclosures practices among RNPOs; and 4) exploring the influence of leadership skills on RNPOs’ accountability practices. Macrothink Institute 2021 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/31838/1/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps_ABSTRACT.pdf text en https://eprints.ums.edu.my/id/eprint/31838/2/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps.pdf Zubaidah Mohd Ali and Rozaidy Mahadi (2021) Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps. Asian Journal of Finance & Accounting, 13. pp. 23-38. ISSN 1946-052X https://ajfa.macrothink.org/index.php/ajfa/article/view/18926 https://doi.org/10.5296/ajfa.v13i2.18926
institution Universiti Malaysia Sabah
building UMS Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sabah
content_source UMS Institutional Repository
url_provider http://eprints.ums.edu.my/
language English
English
topic BL1-50 Religion (General)
HD60-60.5 Social responsibility of business
spellingShingle BL1-50 Religion (General)
HD60-60.5 Social responsibility of business
Zubaidah Mohd Ali
Rozaidy Mahadi
Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps
description Having substantial accountability standards and practices is a vital practice to ensure the survival of Religious-Based Non-Profit Organisations (RNPOs). This is because the RNPOs are not only representing the religion’s ideals but at the same time, there are also responsible in disseminating ethical massage and good values in the community. Since the RNPOs played a significant role in society, many studies have highlighted the need to explore more accountability issues involving RNPOs. Hence, this study aims to provide a taxonomical review of literature that examined RNPOs’ accountability practices and subsequently, suggesting plausible contextual and application gaps for future research. In so doing, this study utilised van Helden and Nortcott’s (2010) and Rozaidy, Siti Nabiha, Rasid, and Raman (2017) taxonomical methods in categorising accountability studies in RNPOs. As a result, four main themes have been identified from 60 selected high-impact journal articles. The four themes are 1) examining the outcomes of corporate integrity and accountability practices; 2) evaluating the RNPOs’ internal control practices; 3) identifying financial reporting disclosures practices among RNPOs; and 4) exploring the influence of leadership skills on RNPOs’ accountability practices.
format Article
author Zubaidah Mohd Ali
Rozaidy Mahadi
author_facet Zubaidah Mohd Ali
Rozaidy Mahadi
author_sort Zubaidah Mohd Ali
title Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps
title_short Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps
title_full Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps
title_fullStr Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps
title_full_unstemmed Accountability studies in religious Non-Profit Organizations: Possible contextual and application gaps
title_sort accountability studies in religious non-profit organizations: possible contextual and application gaps
publisher Macrothink Institute
publishDate 2021
url https://eprints.ums.edu.my/id/eprint/31838/1/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps_ABSTRACT.pdf
https://eprints.ums.edu.my/id/eprint/31838/2/Accountability%20studies%20in%20religious%20Non-Profit%20Organizations_%20Possible%20contextual%20and%20application%20gaps.pdf
https://eprints.ums.edu.my/id/eprint/31838/
https://ajfa.macrothink.org/index.php/ajfa/article/view/18926
https://doi.org/10.5296/ajfa.v13i2.18926
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score 13.211869

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