Brotherhood concept, Islamic accountability concept and Agency theory in relation to disclosure of annual report of zakat institutions: A proposed framework

• Main Authors: Sapingi, Raedah, Puat Nelson, Sherliza, Sheikh Obid, Siti Normala
• Format: Conference or Workshop Item
• Language: English
• Published: Pusat Pengajian Ekonomi, Fakulti Ekonomi Dan Pengurusan, Universiti Kebangsaan Malaysia 2017
• Subjects: H Social Sciences (General); H96 Public policy (General), Policy sciences
• Online Access: http://irep.iium.edu.my/58622/13/58622-Brotherhood%20concept.pdf; http://irep.iium.edu.my/58622/; http://www.ukm.my/fep/perkem/
• Institution: Universiti Islam Antarabangsa Malaysia

Currently, theories and empirical works in disclosure study are clouded by the conventional perspective. Even though, there are efforts in discussing disclosure study based on Islamic view, nevertheless, it is still considered at the early stage. With regard to zakat institutions disclosure via annu...