文章基本信息

标题：Developing a Multidimensional Performance of Zakat Collection System in East Coast Region
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作者：Nurul Nurhidayatie Muhamad Ali ; Nurul Nurhidayatie Muhamad Ali ; Roshaiza Taha 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：84-90
DOI：10.1016/j.sbspro.2014.11.054
语种：English
出版社：Elsevier
摘要：AbstractThe original balanced scorecard (BSC) model by Kaplan and Norton (1992) viewed the organization from four different perspectives: Financial, Customer, Internal Business Process and Learning and Growth Perspective. This model has been widely used in both profit and non-profit organizations. The measurement of these perspectives determine the performance of such organizations. However, in this study, we focus on the implementation of BSC in Zakat Institutions as a representative of an Islamic Institutions. To cater for this, we propose the fifth perspective: Religious Perspective, which has significant positive relationships towards Zakat institutions’ performance. The new developed perspective has ensured that collection practices from Zakat contributors by Zakat institutions meets Sharia standards. The findings of this study propose a guideline and lead to some recommendations to assist the managers of Zakat institutions in decision-making and formulating strategies.
关键词：Balanced scorecard;religious;Zakat;institution