Can disclosure practices and stakeholder management influence zakat payers’ trust? A Malaysian evidence
Sakinah Mohamed Tajularifin,
Erlane K. Ghani,
Asmah Abdul Aziz and
Business and Economic Horizons (BEH), 2018, vol. 14, issue 4, 882-893
This study examines whether disclosure practices and stakeholder management play an important role in influencing the zakat payers' trust in the zakat institutions in Malaysia. A regression analysis was performed to examine the relationship between disclosure practices and stakeholder management of the zakat institutions on zakat payers' trust. Using questionnaire survey on 184 zakat payers, this study shows that the disclosure practices do influence the zakat payers' trust in the zakat institutions. However, it is revealed that stakeholder management does not influence the zakat payers' trust in zakat institutions. The findings in this study imply that the zakat institutions should focus on the transparency of disclosure practices. The findings in this research could assist the zakat institutions to increase the trust level of the zakat taxpayers towards them and assist the policy makers in establishing zakat institutions which would be perceived by the public as legitimate.
Keywords: Zakat payers’ trust level; disclosure practices; stakeholder management; zakat institutions (search for similar items in EconPapers)
JEL-codes: G30 G34 M40 (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed
Downloads: (external link)
https://academicpublishingplatforms.com/downloads/ ... nagement_882-893.pdf (application/pdf)
https://academicpublishingplatforms.com/article.ph ... mber=33&article=2564 (text/html)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:pdc:jrnbeh:v:14:y:2018:i:4:p:882-893
Access Statistics for this article
Business and Economic Horizons (BEH) is currently edited by Orifjan Namozov, Ph.D.
More articles in Business and Economic Horizons (BEH) from Prague Development Center Contact information at EDIRC.
Bibliographic data for series maintained by Jaroslav Holecek ().