文章基本信息

标题：Islamic Accountability Framework in the Zakat Funds Management
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作者：Ram Al Jaffri Saad ; Ram Al Jaffri Saad ; Norazita Marina Abdul Aziz 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：508-515
DOI：10.1016/j.sbspro.2014.11.139
语种：English
出版社：Elsevier
摘要：AbstractThe purpose of this paper is to provide a discussion on the Islamic accountability in the zakat funds management. The in-depth understanding over the accountability system and practices of zakat institutions may assist to identify the underlying factors that lead to inefficiency in zakat distribution. The article is primarily theoretical and conceptual in nature. The paper discusses the suitability and applicability of the Islamic accountability framework in the zakat funds management. The Islamic accountability framework presented here, however, is an early attempt in understanding and assessing the effectiveness of accountability practices in managing zakat funds.
关键词：Accountability;Islamic accountability framework;zakat funds;zakat funds management