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Exploring de-facto accountability regimes in Muslim NGOs

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  • Sofia Yasmin
  • Chaudhry Ghafran
  • Roszaini Haniffa

Abstract

This paper aims to deepen and advance our understanding of the de-facto accountability processes and practices within Muslim non-governmental organisations (NGOs). We employ a three-fold accountability framework of felt, imposed and adaptive accountability, supported by insight from the Islamic perspective to elucidate our empirical findings. We adopt this framework because it enables us to localise the notions of accountability, allowing a more complete understanding of the de-facto nature of Muslim NGO accountability to emerge within the context of religious ideals and between accountabilities that are externally imposed and those that are internally generated.

Suggested Citation

  • Sofia Yasmin & Chaudhry Ghafran & Roszaini Haniffa, 2018. "Exploring de-facto accountability regimes in Muslim NGOs," Accounting Forum, Taylor & Francis Journals, vol. 42(3), pages 235-247, September.
    • Handle: RePEc:taf:accfor:v:42:y:2018:i:3:p:235-247
    DOI: 10.1016/j.accfor.2018.07.002
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    Cited by:

    1. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    2. Dina El-Bassiouny & Amr Kotb & Hany Elbardan & Noha El-Bassiouny, 2023. "To Blow or Not to Blow the Whistle? An Islamic Framework," Journal of Business Ethics, Springer, vol. 187(2), pages 385-404, October.

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