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Antecedents ofzakatpayers' trust in an emergingzakatsector: an exploratory study

Author

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  • Murtala Oladimeji Abioye Mustafa
  • Muslim Har Sani Mohamad
  • Muhammad Akhyar Adnan

Abstract

Purpose - The purpose of this paper is to investigate and explain the factors underlying the inclination ofzakatpayers to trust a particularzakatinstitution. Design/methodology/approach - Based on the literature review and experience survey, a context specific questionnaire was developed as the main method of quantitative data collection. The instrument was administered to a sample of Muslim professionals who observe religious seclusion in the last ten days of the Islamic fasting month (itqaf) in 12 purposely selected mosques across four states and the federal capital territory. Findings - Drawn from the resource dependence and legitimacy theories, the study finds that board capital, disclosure practices, governmental model ofzakatinstitution, and stakeholder management were identified through the use of structural equation modeling as being the antecedents ofzakatpayers' trust. Originality/value - This paper is the first to report an empirically based model ofzakatpayers' trust.

Suggested Citation

  • Murtala Oladimeji Abioye Mustafa & Muslim Har Sani Mohamad & Muhammad Akhyar Adnan, 2013. "Antecedents ofzakatpayers' trust in an emergingzakatsector: an exploratory study," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 4(1), pages 4-25, April.
    • Handle: RePEc:eme:jiabrp:17590811311314267
    DOI: 10.1108/17590811311314267
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