Publication: Stakeholder Expectations Of The Accountability Of Malaysian State Islamic Religious Councils (SIRCS): To Whom And For What?
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Date
2022
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Publisher
Emerald Publishing Limited
Abstract
Purpose – This paper aims to examine stakeholders’ expectations of accountability in non-profit
organisations (NPOs) in general, and State Islamic Religious Councils (SIRCs) in particular.
Design/methodology/approach – An online survey was used to collect data, which was then analysed
descriptively. Furthermore, the differences between stakeholder groups were evaluated using the Mann–
Whitney and Kruskal–Wallis tests.
Findings – The findings indicate that NPOs generally and SIRCs specifically need to clarify the meaning of
accountability to meet the expectations of their stakeholders, especially the public, and to address
accountability inquiries.
Research limitations/implications – The research method was a limitation of this study. The data was
collected using a survey. Generally, surveys contain restricted numbers and types of questions that the authors
have outlined. Consequently, respondents might be constrained in their choice of how they perceive
accountability. So, surveys used to collect respondents’ opinions may have an adverse effect on their responses.
In addition, a number of respondents may also give superficial answers, particularly if they are required to
answer a number of questions over a long period of time. Finally, the data collected using surveys might show
what respondents think about accountability, but they do not show the actual practice.
Practical implications – Owing the highest accountability to the Board of Directors is akin to the
practices of corporations. The findings of this study could assist their top officials to understand the
accountability chain within SIRCs. This is consistent with the findings regarding accountability within SIRCs,
whereby they perceived that they are responsible to their board for performance. Therefore, this should
encourage the reporting of performance to both internal and external stakeholders.
Originality/value – Overall, perceptions on accountability are an ongoing debate, and they depend on the
role of the organisation and expectations of stakeholders. Identifying a clear accountability chain is essential
to develop the best reporting practices for SIRCs. The paper contributes to the literature by addressing two
questions on accountability for NPOs: to whom and for what.
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Keywords
Accountability, Non-profit organisations (NPO), State Islamic Religious Councils (SIRC), Malaysia, Accountability for what, Accountability to whom