IDEAS home Printed from https://ideas.repec.org/a/abd/kauiea/v29y2016i1no3p41-54.html
   My bibliography  Save this article

Accountability Mechanisms for Awqāf Institutions: Lessons Learnt from the History آليات المسائلة لمؤسسات الأوقاف: دروس مستفادة من التاريخ

Author

Listed:
  • Hidayatul Ihsan

    (Padang State Polytechnic, Indonesia)

  • Eliyanora

    (Padang State Polytechnic, Indonesia)

  • Yossi Septriani

    (Padang State Polytechnic, Indonesia)

Abstract

The last few years have witnessed the revitalisation of waqf institutions around the world. There is a growing awareness concerning the need for waqf revival in order to create a better society. The Muslim communities have realized that waqf possesses the potential to be an effective system for poverty eradication. Along with the revival of this historic institution, there is a call for greater accountability of the trustee in managing waqf. Despite the unprecedented call for accountability of waqf institutions, studies regarding waqf accountability are limited. Few attempts actually have been made to address accountability issue in waqf. However, most of the previous studies only focused on accounting. In fact, accountability is broader than that. This paper, therefore, aims to seek evidence as to how accountability in awqāf should be practised. In so doing, this paper explores and reviews the existing studies on waqf, particularly how accountability had been practised in the history of waqf. شهدت السنوات القليلة الماضية إعادة تنشيط للمؤسسات الوقفية في جميع أنحاء العالم. هناك وعي متزايد فيما يتعلق بضرورة إحياء الوقف لإيجاد مجتمع أفضل. فقد أدركت المجتمعات الإسلامية أن الوقف يمتلك القدرة على أن يكون نظاماً فعالاً للقضاء على الفقر، ومع إحياء هذا الصرح التاريخي العريق، فهناك دعوات تطالب بقدر أكبر من المسائلة لمؤسسات هذا القطاع . وعلى الرغم من أن دعوات المسائلة للمؤسسات الوقفية غير مسبوقة، فإن الدراسات حول هذه المسألة لا تزال محدودة. لقد بُذلت محاولات قليلة لمعالجة قضية المسائلة في الوقف، غير أن معظم الدراسات السابقة ركزت على جانب المحاسبة فقط؛ والواقع أن مفهوم المسائلة هو أوسع من ذلك. وبالتالي فإن هذه الورقة تهدف إلى البحث عن أدلة فيما يتعلق بكيفية ممارسة المسائلة في الأوقاف. ولتحقيق ذلك، فإن الورقة تستكشف وتراجع الدراسات السابقة حول الوقف، مركزة على كيفية ممارسة المسائلة في تاريخ الوقف.

Suggested Citation

  • Hidayatul Ihsan & Eliyanora & Yossi Septriani, 2016. "Accountability Mechanisms for Awqāf Institutions: Lessons Learnt from the History آليات المسائلة لمؤسسات الأوقاف: دروس مستفادة من التاريخ," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 29(1), pages 41-54, January.
    • Handle: RePEc:abd:kauiea:v:29:y:2016:i:1:no:3:p:41-54
    DOI: 10.4197/Islec.29-1.3
    as

    Download full text from publisher

    File URL: https://iei.kau.edu.sa/Files/121/Files/153873_29-01-03-Hidayatul.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.4197/Islec.29-1.3?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    2. Zafar Iqbal & Mervyn K. Lewis, 2009. "An Islamic Perspective on Governance," Books, Edward Elgar Publishing, number 12659.
    3. Ebrahim, Alnoor, 2003. "Accountability In Practice: Mechanisms for NGOs," World Development, Elsevier, vol. 31(5), pages 813-829, May.
    4. Niamh M. Brennan & Jill Solomon, 2008. "Corporate governance, accountability and mechanisms of accountability: an overview," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 885-906, September.
    5. O'Dwyer, Brendan & Unerman, Jeffrey, 2008. "The paradox of greater NGO accountability: A case study of Amnesty Ireland," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 801-824.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:abd:kauiea:v:30:y:2017:i:2:p:13-22 is not listed on IDEAS
    2. Hidayatul Ihsan & Maliah Sulaiman & Norhayati Mohammad Alwi & Muhammad Akhyar Adnan, 2017. "A Study of Accountability Practice in Dompet Dhuafa Waqf of Indonesia دراسة للرقابة في وقف دومبيت ضعفاء في إندونيسيا," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 30(2), pages 13-22, July.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hidayatul Ihsan & Maliah Sulaiman & Norhayati Mohammad Alwi & Muhammad Akhyar Adnan, 2017. "A Study of Accountability Practice in Dompet Dhuafa Waqf of Indonesia دراسة للرقابة في وقف دومبيت ضعفاء في إندونيسيا," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 30(2), pages 13-22, July.
    2. repec:abd:kauiea:v:30:y:2017:i:2:p:13-22 is not listed on IDEAS
    3. 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).
    4. Urquía-Grande, Elena & Estébanez, Raquel Pérez & Alcaraz-Quiles, Francisco José, 2022. "Impact of Non-Profit Organizations’ Accountability: Empirical evidence from the democratic Republic of Congo," World Development Perspectives, Elsevier, vol. 28(C).
    5. Cuckston, Thomas, 2022. "Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    6. Dewi, Miranti Kartika & Manochin, Melina & Belal, Ataur, 2021. "Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    7. Duval, Anne-Marie & Gendron, Yves & Roux-Dufort, Christophe, 2015. "Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 31-53.
    8. Ahmed, Zahir Uddin & Hopper, Trevor & Wickramasinghe, Danture, 2023. "From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    9. Alshurafa, Mohammed & Aboramadan, Mohammed & Haniffa, Roszaini, 2023. "Digital postcolonialism and NGO accountability during COVID-19: Evidence from the Gaza Strip," The British Accounting Review, Elsevier, vol. 55(5).
    10. Ang, Soon Yong & Wickramasinghe, Danture, 2023. "Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    11. Kingston, Kylie L. & Luke, Belinda & Furneaux, Craig & Alderman, Lyn, 2023. "Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19," The British Accounting Review, Elsevier, vol. 55(5).
    12. O’Leary, Susan, 2017. "Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 21-41.
    13. Taylor, Dennis & Tharapos, Meredith & Sidaway, Shannon, 2014. "Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 633-651.
    14. Scobie, Matthew & Lee, Bill & Smyth, Stewart, 2023. "Grounded accountability and Indigenous self-determination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    15. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    16. Yasmin, Sofia & Ghafran, Chaudhry & Haniffa, Roszaini, 2018. "Exploring de-facto accountability regimes in Muslim NGOs," Accounting forum, Elsevier, vol. 42(3), pages 235-247.
    17. Boomsma, Roel & O'Dwyer, Brendan, 2019. "Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 1-20.
    18. Goddard, Andrew, 2021. "Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    19. Victoria Pagan & Kathryn Haynes & Stefanie Reissner, 2023. "Accountable Selves and Responsibility Within a Global Forum," Journal of Business Ethics, Springer, vol. 187(2), pages 255-270, October.
    20. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    21. Gregory D. Saxton & Dean Neu, 2022. "Twitter-Based Social Accountability Processes: The Roles for Financial Inscriptions-Based and Values-Based Messaging," Journal of Business Ethics, Springer, vol. 181(4), pages 1041-1064, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:abd:kauiea:v:29:y:2016:i:1:no:3:p:41-54. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: King Abdulaziz University, Islamic Economics Institute. (email available below). General contact details of provider: https://edirc.repec.org/data/cikausa.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.