Accountability inwaqfinstitutions: a meta-narrative review

A.W. Ainol-Basirah and A.K. Siti-Nabiha

Journal of Islamic Accounting and Business Research, 2022, vol. 14, issue 1, 181-201

Abstract: Purpose - This paper aims to systematically review studies ofwaqfaccountability to conceptualise accountability in this unique setting. Design/methodology/approach - This review followed the realist and meta-narrative evidence syntheses guidelines for meta-narrative review and used systematic searching for studies related to accountability inwaqfinstitutions, based on the two main social sciences databases (Scopus and Web of Science). Thematic analysis was used to assess patterns regarding how researchers approached the concept of accountability in their studies, along with the context, the theories and the methods they used. Findings - The number of research papers investigating the issue ofwaqfinstitutions’ accountability was severely limited in comparison to the growing literature onwaqfinstitutions themselves. Existing research varies, with accountability practices understood through accounting, reporting and management perspectives, holistic accountability and studying various aspects antecedent to the achievement of accountability, such as governance, performance measurement and intellectual capital. Originality/value - This study was conducted to fill the gap regarding a systematic review placing specific focus on accountability in thewaqfinstitutional setting. The narrative from the review and suggestions for future research are provided to strengthen understanding of the current state of knowledge on accountability and direction, to enhance its usefulness in both theoretical building and practical improvement.

Keywords: Accountability; Third sector; Islamic Social finance; Meta-narrative; Waqf (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-12-2021-0326

DOI: 10.1108/JIABR-12-2021-0326

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