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Blockchain Governance: The Development and Application of a Framework for Waqf Institutions

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dc.contributor.authorKhairil Faizal Khairien_US
dc.contributor.authorNur Hidayah Lailien_US
dc.contributor.authorAzuan Ahmaden_US
dc.date.accessioned2024-05-27T14:36:52Z
dc.date.available2024-05-27T14:36:52Z
dc.date.issued2023
dc.date.submitted2023-11-8
dc.descriptionVol. 19, No.3 (page: 53-72)en_US
dc.description.abstractThe effectiveness of waqf administration is impeded by poor management of assets, opacity, and unstandardized reporting. Blockchain is expected to solve these issues due to its ability to record and trace every transaction, allowing administrators to discharge their accountability to waqf stakeholders. While there have been numerous proposals for waqf blockchain, there is no explicit framework for the governance of blockchain in waqf institutions. We propose a governance of blockchain framework for waqf institutions based on IT governance dimensions and blockchain governance dimensions from the literature. The framework comprises three dimensions (formation and context, actors, and means of governance/decision making) that subsume eight sub-dimensions across three layers and three stages. We then apply the framework on a blockchain-based waqf organization to examine its usefulness. The framework is among the first to be designed for waqf institutions.en_US
dc.identifier.doi10.17265/1548-6583/2023.03.001
dc.identifier.epage72
dc.identifier.issn1548-6583
dc.identifier.issue3
dc.identifier.spage53
dc.identifier.urihttps://www.davidpublisher.com/Public/uploads/Contribute/6540c19a1194b.pdf
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/3439
dc.identifier.volume19
dc.language.isoen_USen_US
dc.publisherDavid Publishingen_US
dc.relation.ispartofJournal of Modern Accounting and Auditingen_US
dc.subjectblockchain governance, governance of blockchain framework, waqf institutionsen_US
dc.titleBlockchain Governance: The Development and Application of a Framework for Waqf Institutionsen_US
dc.typeArticleen_US
dspace.entity.typePublication

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