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Enhancing zakat compliance through good governance: a conceptual framework
Joint Authors
Sumar, Abd al-Salam Ahmad
Mustafa Omar Mohammed
Source
ISRA International Journal of Islamic Finance
Issue
Vol. 13, Issue 1 (30 Apr. 2021), pp.136-154, 19 p.
Publisher
International Shari'ah Research Academy for Islamic Finance
Publication Date
2021-04-30
Country of Publication
Malaysia
No. of Pages
19
Main Subjects
Abstract EN
Purpose – This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organizational legitimacy theory.
Design/methodology/approach – This paper adopts content analysis and a review of multidisciplinary literature that primarily relate to zakat institutions, public governance and compliance behaviour.
Findings – The paper has developed a model, adapted from Abioye et al.
(2013), concerning the influence of governance mechanisms on zakat payers’ compliance using trust as a moderator.
The model comprises four governance mechanisms which influence zakat payment compliance.
The four mechanisms include the board and leadership attributes, transparency and disclosure practices, stakeholder management practices and procedural justice.
Trust has a moderating effect on the relationship between governance and zakat compliance.
Research limitations/implications – This model is applicable to regulated zakat systems, where the state has established zakat institutions and regulations for the collection and distribution of zakat, such as Saudi Arabia, Pakistan, Sudan and Malaysia.
Originality/value – This paper proposes a model, based on Abioye et al.
(2013), to explain the influence of governance on zakat payment compliance.
The novelty of the study is the addition of one new critical variable, procedural justice, to the Abioye et al.’s (2013) framework.
Secondly, the model is proposed for regulated zakat jurisdictions.
American Psychological Association (APA)
Sumar, Abd al-Salam Ahmad& Mustafa Omar Mohammed. 2021. Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance،Vol. 13, no. 1, pp.136-154.
https://search.emarefa.net/detail/BIM-1430790
Modern Language Association (MLA)
Sumar, Abd al-Salam Ahmad& Mustafa Omar Mohammed. Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance Vol. 13, no. 1 (2021), pp.136-154.
https://search.emarefa.net/detail/BIM-1430790
American Medical Association (AMA)
Sumar, Abd al-Salam Ahmad& Mustafa Omar Mohammed. Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance. 2021. Vol. 13, no. 1, pp.136-154.
https://search.emarefa.net/detail/BIM-1430790
Data Type
Journal Articles
Language
English
Notes
Text in English ; abstracts in .
Record ID
BIM-1430790