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An Empirical Investigation on Annual Reporting Practices of Malaysian State Islamic Religious Councils: Issues and Challenges

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dc.contributor.authorRosnia Masrukien_US
dc.contributor.authorNoor Azlinna Azizanen_US
dc.date.accessioned2024-05-30T02:24:25Z
dc.date.available2024-05-30T02:24:25Z
dc.date.issued2020-08-31
dc.descriptionVol. 31 (2020): ULUM ISLAMIYYAH The Malaysian Journal of Islamic Sciences [August 2020]en_US
dc.description.abstractThis paper aims to evaluate the extent and quality of disclosure of annual report and to investigate in-depth explanation on the obtained evaluation. Specifically, semi-structured interviews are conducted to address the reasons/constraints of such disclosure/non-disclosure and for not preparing an annual report. This study found that there are external and internal problems in preparing annual reports; where it was inferred that the internal problems are more serious. The former consists of lack of enforcement and reporting guidelines, whereas the latter includes attitudes of top management, lack of staff, difficulties in preparing annual reports and transformation of SIRC organisations. However, such a lack of enforcement is the main reason for the inconsistency of the annual report disclosure of some SIRC and its total absence from others. This was highlighted by majority of the interviewees. Despite of those problems, most of the SIRC’s accountants claim that they are becoming more active in issuing annual reports. It seems advantageous to address those issues and challenges and SIRC should consider producing a comprehensive annual report for the discharge of their accountability and thus, encourage more funding. They should be more transparent to enhance accessibility, concerning the extent and quality of the disclosure.Consequently, this study was able to make empirical contributions to the literature, and particularly to the practice and knowledge of this type of institutional accounting.en_US
dc.identifier.citationMasruki, R., & Azizan, N. A. (2020). An Empirical Investigation on Annual Reporting Practices of Malaysian State Islamic Religious Councils: Issues and Challenges. Ulum Islamiyyah, 31, 55-65. https://doi.org/10.33102/uij.vol31no.155en_US
dc.identifier.doi10.33102/uij.vol31no.155
dc.identifier.epage65
dc.identifier.issn1675-5936
dc.identifier.issneISSN : 2289-4799
dc.identifier.spage55
dc.identifier.urihttps://uijournal.usim.edu.my/index.php/uij/article/view/155
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/15988
dc.language.isoenen_US
dc.publisherUSIM Pressen_US
dc.subjectAnnual report, disclosure, State Islamic Religious Councils (SIRC).en_US
dc.titleAn Empirical Investigation on Annual Reporting Practices of Malaysian State Islamic Religious Councils: Issues and Challengesen_US
dc.typeArticleen_US
dspace.entity.typePublication

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