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Accountability in waqf institutions: a meta-narrative review

A.W. Ainol-Basirah (Graduate School of Business, Universiti Sains Malaysia, Penang, Malaysia and Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Bangi, Malaysia)
A.K. Siti-Nabiha (Graduate School of Business, Universiti Sains Malaysia, Penang, Malaysia)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 29 July 2022

Issue publication date: 2 January 2023

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Abstract

Purpose

This paper aims to systematically review studies of waqf accountability to conceptualise accountability in this unique setting.

Design/methodology/approach

This review followed the realist and meta-narrative evidence syntheses guidelines for meta-narrative review and used systematic searching for studies related to accountability in waqf institutions, based on the two main social sciences databases (Scopus and Web of Science). Thematic analysis was used to assess patterns regarding how researchers approached the concept of accountability in their studies, along with the context, the theories and the methods they used.

Findings

The number of research papers investigating the issue of waqf institutions’ accountability was severely limited in comparison to the growing literature on waqf institutions themselves. Existing research varies, with accountability practices understood through accounting, reporting and management perspectives, holistic accountability and studying various aspects antecedent to the achievement of accountability, such as governance, performance measurement and intellectual capital.

Originality/value

This study was conducted to fill the gap regarding a systematic review placing specific focus on accountability in the waqf institutional setting. The narrative from the review and suggestions for future research are provided to strengthen understanding of the current state of knowledge on accountability and direction, to enhance its usefulness in both theoretical building and practical improvement.

Keywords

Acknowledgements

The authors would like to express their gratitude to the Ministry of Higher Education Malaysia for the funding of this research under the Fundamental Research Grant Scheme (Project Code: FRGS/1/2018/SS01/USM/01/1).

Citation

Ainol-Basirah, A.W. and Siti-Nabiha, A.K. (2023), "Accountability in waqf institutions: a meta-narrative review", Journal of Islamic Accounting and Business Research, Vol. 14 No. 1, pp. 181-201. https://doi.org/10.1108/JIABR-12-2021-0326

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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