Publication:
Performance Reporting Practice Of Malaysian State Islamic Religious Councils Towards Enhancing Accountability

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dc.contributor.authorRosnia Masrukien_US
dc.contributor.authorKhaled Hussaineyen_US
dc.contributor.authorDoaa Alyen_US
dc.date.accessioned2024-05-28T04:23:02Z
dc.date.available2024-05-28T04:23:02Z
dc.date.issued2018
dc.date.submitted11/12/2019
dc.description.abstractThis study investigates in-depth the performance reporting practices in Malaysian State Islamic Religious Councils (SIRC).Semi-structured interviews are conducted with accountants of SIRC and contributors, representing the public. Such interviews are carried out to discuss the current reporting practices. This study addresses the current performance reporting practices of State Islamic Religious Councils in Malaysia. It begins with the definition of performance reporting in the context of SIRC, it’s relevance, current practices and also recommendations for a more comprehensive performance reporting. The performance reporting essentially, is as part of an annual report, which expected by a wide range of stakeholders. Indeed, this study views that public accountability is pertinent, which appreciates the public’s right to get information about SIRC’s performance. A comprehensive corporate annual report should include performance reporting, indicating the importance of performance report not just financial performance but also non-financial performance. Particularly, for those organisations with not for profit oriented organisations like faith-based organisations, SIRC, zakat institutions, NGOs and even government agencies. Performance reporting studies in the context of not-for-profit organisations are at the infancy level. Despite the relevance of such report, similar non-profit organisations also could benefit from this study. Having a best reporting practice, non-financial performance aspects cannot be neglected so as to be seen being accountable to various stakeholders.en_US
dc.identifier.citationWorld Review of Business Research Vol. 8. No. 3., September 2018, Pages: 1-11en_US
dc.identifier.epage11
dc.identifier.issn1839-1176
dc.identifier.issue3
dc.identifier.other1219-17
dc.identifier.spage1
dc.identifier.urihttps://zantworldpress.com/product-single/?poId=3504&pageId=3502
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/5463
dc.identifier.volume8
dc.language.isoenen_US
dc.publisherZia World Press Australiaen_US
dc.relation.ispartofWorld Review of Business Researchen_US
dc.titlePerformance Reporting Practice Of Malaysian State Islamic Religious Councils Towards Enhancing Accountabilityen_US
dc.typeArticleen_US
dspace.entity.typePublication

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