Antecedents ofzakatpayers' trust in an emergingzakatsector: an exploratory study

Murtala Oladimeji Abioye Mustafa, Muslim Har Sani Mohamad and Muhammad Akhyar Adnan

Journal of Islamic Accounting and Business Research, 2013, vol. 4, issue 1, 4-25

Abstract: Purpose - The purpose of this paper is to investigate and explain the factors underlying the inclination ofzakatpayers to trust a particularzakatinstitution. 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 ofzakatinstitution, and stakeholder management were identified through the use of structural equation modeling as being the antecedents ofzakatpayers' trust. Originality/value - This paper is the first to report an empirically based model ofzakatpayers' trust.

Keywords: Board capital; Disclosure practices; Stakeholder management; Zakat Payers' Trust; Islam; Stakeholders (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:17590811311314267

DOI: 10.1108/17590811311314267

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