Building committed Waqif: the role of information disclosure

Abstract

Purpose

The purpose of this study is to conceptualise the relationship between information disclosure and Waqif commitment, taking into consideration the role of level of trust (mediator variable) and communication and type of payment (moderator variables).

Design/methodology/approach

The conceptual framework is developed from the theory of social exchange (mediated philanthropy model) and selected previous literature concerning commitment.

Findings

According to previous empirical research, a conceptual framework was developed to facilitate further analysis in the study. Nine propositions were raised in this paper where the factor of communication and payment method is proposed to no longer the factor that determined commitment but as moderator. There is five antecedent of information disclosure proposed, which is basic information, financial information, non-financial information, future information and governance information. Also, trust is offered to be the mediator variable between information disclosure and Waqf commitment.

Research limitations/implications

By realising many factors that may influence the commitment of waqf such as demonstrable utility, emotional utility and familial utility, this study only focusses on the effect of information disclosure.

Practical implications

This paper provides an opportunity for further empirical studies to prove the relationship between information disclosure and Waqf commitment. This paper also brought opportunities to investigate both conceptually and empirically, other factors that could affect Waqf commitment.

Originality/value

To the best of the author’s knowledge, few studies have been done concerning donors commitment. While there are none yet, the research examined Waqf commitment. The originality value of this study is that there is a gap in knowledge regarding the analysis of Waqf commitment, the level of trust among waqif is the information that Waqf expected, the preferred communication between Mutawalli and Waqf and type of payment that Waqf favoured. This study is believed to be a novel based on the framework developed.

Citation

Abd Jalil, M.I., Yahya, S. and Allah Pitchay, A. (2019), "Building committed Waqif: the role of information disclosure", Journal of Islamic Accounting and Business Research, Vol. 10 No. 2, pp. 185-215. https://doi.org/10.1108/JIABR-05-2016-0058