Accountability and narrative disclosure by Muslim charity organisations in the UK

Abstract

Purpose

This paper aims to explore a narrative disclosure by Muslim charity organisations (MCOs) in the UK.

Design/methodology/approach

Using content analysis, this study assesses disclosure in MCOs’ trustee annual reports against the Statement of Recommended Reporting Practices (SORP) for charities using perspectives from accountability including the Islamic concept of accountability.

Findings

The findings suggest disclosure to be limited in showing how transactions and activities comply with the mandatory reporting requirements. Hence, MCOs need to increase their awareness of regulatory and sector challenges, as well as self-scrutiny of their current narrative reporting practices, especially in showing their mandatory reporting and hence religious accountability.

Originality/value

The paper provides important empirical data on the status quo of reporting practice by this important sub-sector. The paper provides a systematic analysis of the way trustee annual reports (TARs) are presented by MCOs and also provides a comprehensive framework for a better understanding of the minimum accountability requirements incumbent upon all charity organisations.

Citation

Yasmin, S. and Haniffa, R. (2017), "Accountability and narrative disclosure by Muslim charity organisations in the UK", Journal of Islamic Accounting and Business Research, Vol. 8 No. 1, pp. 70-86. https://doi.org/10.1108/JIABR-06-2015-0024