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Antecedents of zakat payers' trust in an emerging zakat sector: an exploratory study

Murtala Oladimeji Abioye Mustafa (Accounting Department, University of Abuja, Abuja, Nigeria)
Muslim Har Sani Mohamad (Accounting Department, International Islamic University Malaysia, Kuala Lumpur, Malaysia)
Muhammad Akhyar Adnan (International Islamic University Malaysia, Kuala Lumpur, Malaysia)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 12 April 2013

2552

Abstract

Purpose

The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution.

Design/methodology/approach

Based on the literature review and experience survey, a context specific questionnaire was developed as the main method of quantitative data collection. The instrument was administered to a sample of Muslim professionals who observe religious seclusion in the last ten days of the Islamic fasting month (itqaf) in 12 purposely selected mosques across four states and the federal capital territory.

Findings

Drawn from the resource dependence and legitimacy theories, the study finds that board capital, disclosure practices, governmental model of zakat institution, and stakeholder management were identified through the use of structural equation modeling as being the antecedents of zakat payers' trust.

Originality/value

This paper is the first to report an empirically based model of zakat payers' trust.

Keywords

Citation

Oladimeji Abioye Mustafa, M., Har Sani Mohamad, M. and Akhyar Adnan, M. (2013), "Antecedents of zakat payers' trust in an emerging zakat sector: an exploratory study", Journal of Islamic Accounting and Business Research, Vol. 4 No. 1, pp. 4-25. https://doi.org/10.1108/17590811311314267

Publisher

:

Emerald Group Publishing Limited

Copyright © 2013, Emerald Group Publishing Limited

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