Stakeholder expectations of the accountability of Malaysian State Islamic Religious Councils (SIRCs): to whom and for what?

Rosnia Masruki, Khaled Hussainey, Doaa Aly

Research output: Contribution to journalArticlepeer-review

Abstract

Purpose: The paper aims to examine stakeholders' expectations of accountability in non-profit organizations (NPOs) in general, and State Islamic Religious Councils (SIRCs) in particular.

Design/methodology/approach: An online survey was used to collect data, which was then analysed descriptively. Furthermore, the differences between stakeholder groups were evaluated using the Mann-Whitney and Kruskal-Wallis tests.

Findings: The findings indicate that NPOs generally and SIRCs specifically need to clarify the meaning of accountability in order to meet the expectations of their stakeholders, especially the public, and to address accountability inquiries.
Originality: The paper contributes to the literature by addressing two questions on accountability for NPOs: to whom and for what.
Original languageEnglish
JournalJournal of Islamic Accounting and Business Research
Publication statusAccepted for publication - 2 Feb 2022

Keywords

  • Accountability
  • Non-profit organisations (NPO)
  • State Islamic Religious Councils (SIRC)
  • Malaysia

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