文章基本信息

标题：Critical Success Factors, Benefit, and Auditing of Waqf Accounting
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作者：Nurul Fadly Habidin ; Mohd Yahya Mohd Hussin ; Fidlizan Muhammad 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2017
卷号：7
期号：4
页码：1184-1189
DOI：10.6007/IJARBSS/v7-i4/2925
语种：English
出版社：Human Resource Management Academic Research Society
摘要：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.