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Towards developing service quality index for zakat institutions

Norazlina Abd. Wahab (Islamic Business School, Universiti Utara Malaysia, Sintok, Malaysia)
Zairy Zainol (Islamic Business School, Universiti Utara Malaysia, Sintok, Malaysia)
Mahyuddin Abu Bakar (Islamic Business School, Universiti Utara Malaysia, Sintok, Malaysia)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 12 June 2017

Abstract

Purpose

This paper aims to present a conceptual model on service quality of zakat institutions that are responsible for collecting, managing and distributing zakat in Malaysia. Zakat is an Islamic religious “tax” charged on the rich and well-to-do members of the community for distribution to the poor and the needy as well as other beneficiaries based on certain established criteria according to the Qur’an. The main aim of zakat is to protect the socio-economic welfare of the poor and the needy.

Design/methodology/approach

The paper reviews and synthesizes the relevant literature on service quality. The paper then proposed a conceptual model to study the service quality of zakat institutions.

Findings

The paper identifies the appropriate methods to examine the extent of service quality of zakat institutions. Such evaluations are crucial for organizations like zakat institutions to function effectively to achieve the noble objectives of socio-economic justice through proper distribution of wealth.

Originality/value

This paper presents a conceptual model of service quality of zakat institutions which would be useful for further empirical research in this area. The findings are not only relevant and applicable to Malaysia but also to other Muslim countries.

Keywords

Citation

Abd. Wahab, N., Zainol, Z. and Abu Bakar, M. (2017), "Towards developing service quality index for zakat institutions", Journal of Islamic Accounting and Business Research, Vol. 8 No. 3, pp. 326-333. https://doi.org/10.1108/JIABR-09-2015-0040

Publisher

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Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited