تطوير نظام محاسبة الأوقاف : وفق رؤية إسلامية معاصرة

Abstract EN

And computers in managing the endowment In order to develop the reality of endowment institutions, it is necessary to use modern management systems, and Islam does not prohibit this, in a way that leads to preserving the endowment funds, ensuring its continuity, reaching the return to those who deserve it, and ensuring the quality of service.

One of these methods is the use of advanced accounting systems and foundations that do not conflict with Islamic jurisprudence.

Because of the special nature of the endowment, the effective accounting system for the endowment can contribute greatly to the accurate evaluation of the performance, and this ensures the continuity of the success of the endowment, and enables the preservation and development of the distinguished performance, and the identification of the weak performance and the reasons for it In this regard, the concept of corporate governance and liability accountability can be addressed.

Each person or group of people is responsible for achieving certain goals and using budgets in planning; And non-financial indicators such as the multiplicity and diversity of endowments, the growth of the number of endowments, etc.

As well as measuring the impact, which is the amount of benefits provided by the endowment to the community, as well as the use of information technology.