Publication:
Developing Accountability Disclosure Index For Malaysian State Islamic Religious Councils (SIRCS): Quantity And Quality

Simple item page
dc.contributor.authorRosnia Binti Masrukien_US
dc.contributor.authorKhaled Hussaineyen_US
dc.contributor.authorDoaa Alyen_US
dc.date.accessioned2024-05-27T14:44:49Z
dc.date.available2024-05-27T14:44:49Z
dc.date.issued2018
dc.description.abstractThis study aims to develop an Accountability Disclosure Index (ADI) for Malaysian State Islamic Religious Councils (SIRC), concerning both quantity and quality. In this case, the quality of disclosure items was developed based on the qualitative characteristics, which rely on the International Financial Reporting Standards (IFRS) conceptual framework; namely, relevance, faithful representation, understandability, comparability and timeliness. Each characteristic was scored based on the ‘benchmark’ score, ranging from poor (1) to excellent (5). However, some of the characteristics have been modified to contextualize the SIRC study setting. Both quantity and quality of disclosure items index might contribute to a methodology for analysing and evaluating annual reports. Results show fifty-seven items of disclosure information, which were regarded by stakeholders relevant to be disclosed by the SIRC. Indeed, all these disclosure items should be disclosed in the SIRC annual reports, so as to meet the expectations of a wide range of stakeholders. With regard to the quality of disclosure, two different sets of qualitative characteristics for non-financial and financial statement disclosure were designed. All five qualitative characteristics were adapted to measure the quality of financial disclosure, whereas for non-financial disclosure, 'timeliness' was dropped due to the voluntarily nature of non-financial disclosure.en_US
dc.identifier.citationMASRUKI, Rosnia; HUSSAINEY, Khaled; ALY, Doaa. DEVELOPING ACCOUNTABILITY DISCLOSURE INDEX FOR MALAYSIAN STATE ISLAMIC RELIGIOUS COUNCILS (SIRCS): QUANTITY AND QUALITY. Management & Accounting Review (MAR), [S.l.], v. 17, n. 1, p. 1-18, apr. 2018. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/757>. Date accessed: 14 feb. 2022. doi: http://dx.doi.org/10.24191/mar.v17i1.757.en_US
dc.identifier.epage16
dc.identifier.issn2550-1895
dc.identifier.issue1
dc.identifier.other1219-7
dc.identifier.spage1
dc.identifier.urihttps://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/757
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/3709
dc.identifier.volume17
dc.language.isoenen_US
dc.publisherAccounting Research Institute (ARI), UiTMen_US
dc.relation.ispartofManagement & Accounting Reviewen_US
dc.subjectAccountability;en_US
dc.subjectDisclosure;en_US
dc.subjectQuantity of disclosure;en_US
dc.subjectQuality of disclosure;en_US
dc.subjectState Islamic Religious Councils (SIRCs)en_US
dc.titleDeveloping Accountability Disclosure Index For Malaysian State Islamic Religious Councils (SIRCS): Quantity And Qualityen_US
dc.typeArticleen_US
dspace.entity.typePublication

Files

Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Developing Accountability Disclosure Index For Malaysian State Islamic Religious Councils (SIRCS); Quantity And Quality.pdf
Size:
639.02 KB
Format:
Adobe Portable Document Format
Description:
Developing Accountability Disclosure Index for Malaysian State Islamic Religious Councils (SIRCs): Quantity and Quality
Download

Collections

Other Publications