Building committedWaqif: the role of information disclosure

Mohamad Isa Abd Jalil, Sofri Yahya and Anwar Allah Pitchay

Journal of Islamic Accounting and Business Research, 2019, vol. 10, issue 2, 185-215

Abstract: Purpose - The purpose of this study is to conceptualise the relationship between information disclosure andWaqifcommitment, taking into consideration the role of level of trust (mediator variable) and communication and type of payment (moderator variables). Design/methodology/approach - The conceptual framework is developed from the theory of social exchange (mediated philanthropy model) and selected previous literature concerning commitment. Findings - According to previous empirical research, a conceptual framework was developed to facilitate further analysis in the study. Nine propositions were raised in this paper where the factor of communication and payment method is proposed to no longer the factor that determined commitment but as moderator. There is five antecedent of information disclosure proposed, which is basic information, financial information, non-financial information, future information and governance information. Also, trust is offered to be the mediator variable between information disclosure andWaqfcommitment. Research limitations/implications - By realising many factors that may influence the commitment ofwaqfsuch as demonstrable utility, emotional utility and familial utility, this study only focusses on the effect of information disclosure. Practical implications - This paper provides an opportunity for further empirical studies to prove the relationship between information disclosure andWaqfcommitment. This paper also brought opportunities to investigate both conceptually and empirically, other factors that could affectWaqfcommitment. Originality/value - To the best of the author’s knowledge, few studies have been done concerning donors commitment. While there are none yet, the research examinedWaqfcommitment. The originality value of this study is that there is a gap in knowledge regarding the analysis ofWaqfcommitment, the level of trust amongwaqifis the information thatWaqfexpected, the preferred communication between Mutawalli andWaqfand type of payment thatWaqffavoured. This study is believed to be a novel based on the framework developed.

Keywords: Commitment; Communication; Trust; Waqf; Information disclosure; Payment method (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-05-2016-0058

DOI: 10.1108/JIABR-05-2016-0058

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