Disclosure of Web-Based Accountability: Evidence from Zakat Institutions in Malaysia

This study aims to examine the disclosure of web-based accountability of zakat institutions in Malaysia. This study examines 14 zakat institutions which covers all states in Malaysia. The website of the zakat institutions are analyzed based on content analysis. The levels of disclosure in the websites are examined using binomial logic. This study finds that there are limited web-based accountability practices of zakat institutions in Malaysia. The limited disclosure is observed at all the three accountability dimensions' disclosures, namely financial accountability, performance accountability and political accountability. The findings suggest that there is a need for zakat institutions in Malaysia to enhance its accountability disclosure especially via websites.