Privileging downward accountability inWaqfmanagement

Ahmad Zamri Osman and Gloria Agyemang

Journal of Islamic Accounting and Business Research, 2020, vol. 11, issue 3, 533-554

Abstract: Purpose - This paper aims to argue for the need of beneficiaries’ involvement in matters impacting them. The current effort to improvewaqfmanagement and the trend ofwaqfstudies seems to focus onwaqffinancing/investment using sophisticated financial tools and inviting participation from business entities. There was no conscious effort to engage the beneficiaries/public as the means to inform and improve the waywaqfproperties are managed despite it being, arguably, the primary stakeholder. Design/methodology/approach - This is a qualitative study informed by the concept of downward accountability. Interviews with staff involved in managingwaqfproperties are conducted. Data is interpreted, resulting in emerging themes. Findings - This paper argues that the waywaqfentity is structured and the staff’s value is important in determining whether benefit accrues to beneficiaries. Grounded on Islamic ethos, the values of individual staff is imperative in ensuring downward accountability is discharged. The closeness and empathy between staff and beneficiaries contribute towards a meaningful operationalisation of downward accountability. Research limitations/implications - Because of the nature of methodology focusing on specificwaqfpractices in two specificwaqfsettings, the result must be interpreted within its context. Practical implications - Waqfentity needs to have a structure where beneficiaries are meaningfully involved. Social implications - This paper argues that the benefit ofwaqfestablishment may not accrue to beneficiaries if it is undertaken without their engagement. Originality/value - This paper raises the importance of engaging beneficiaries as one of the approaches in serving them. Any future project involving the targeted beneficiaries should involve them in some capacities.

Keywords: Malaysia; Waqf; Endowment; Downward accountability (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-05-2017-0064

DOI: 10.1108/JIABR-05-2017-0064

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