Critical Success Factors, Benefit, and Auditing of Waqf Accounting

Nurul Fadly Habidin, Mohd Yahya Mohd Hussin, Fidlizan Muhammad, Sharul Effendy Janudin and Nursyazwani Mohd Fuzi

International Journal of Academic Research in Business and Social Sciences, 2017, vol. 7, issue 4, 1184-1189

Abstract: The aim of this study is to identify the critical success factors, benefits, and challenges of waqf accounting in corporate Malaysia and to test the propose model of waqf accounting. This paper is to identify five dimensions of CSFs of waqf accounting (accounting procedures and standards, accountability, fund waqf, cash waqf, and financial report disclosures). This paper is also to identify five benefits of waqf accounting (financial growth, efficiency of waqf management, customer satisfaction, quality improvement, and trustworthiness). Meanwhile, three challenges of waqf accounting (waqf administration, unqualified mutawalli, and lack of Islamic accounting). Therefore, this study is focused on the critical success factors, benefits, and challenges of waqf accounting in corporate Malaysia and to propose the model of waqf accounting.

Keywords: Critical success factors; auditing; waqf accounting; corporate; Malaysia (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijarbs:v:7:y:2017:i:4:p:1184-1189

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