%0 Journal Article
	%A Hasan Basri Afifuddin and  A.K Siti-Nabiha
	%D 2010
	%J International Journal of Humanities and Social Sciences
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 42, 2010
	%T Towards Good Accountability: The Role of Accounting in Islamic Religious Organisations
	%U https://publications.waset.org/pdf/10901
	%V 42
	%X Non-profit organizations, especially religious-based
institutions, have long played a very important role in society.
Nevertheless, scandals such as inefficient management and the use of
unlawful fundraising activities have raised questions regarding the
governance and accountability of these organizations. As such, the
issues have attracted considerable research interest. However, there is
still limited research on accountability in religious based
organizations, especially in the context of Islamic religious
organizations. Hence, the purpose of this paper is to discuss the
issues of accounting and accountability in religious organizations,
specifically in Islamic religious establishments. The paper starts by
looking at the conventional meaning and concept of accountability.
This is followed by a discussion of the principles of accountability
within the Islamic framework. In so doing, the history of the role of
accounting within Muslim society and also the differences between
the Islamic and conventional view of accountability are reviewed.
Insights gained from previous research on accountability in faith
based organizations are also discussed
	%P 1141 - 1147