Antecedents of Zakat payers' trust: the case of Nigeria

Zakat payers’ trust is vital to zakat organizations because its absence will undermine the institutional effectiveness of zakat. Unlike other forms of voluntary donations, zakat is a religious duty guided by divine rules. However, zakat payers have choices to turn to collection channels of their p...

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Main Authors:	Abioye, Mustafa Murtala Oladimejiimeji, Mohamad, Muslim Har Sani, Adnan, Muhammad Akhyar
Format:	Article
Language:	English
Published:	International Islamic University Malaysia 2011
Subjects:	H Social Sciences (General) HJ Public Finance HM Sociology
Online Access:	http://irep.iium.edu.my/26401/ http://irep.iium.edu.my/26401/ http://irep.iium.edu.my/26401/1/zakat.pdf

id	iium-26401
recordtype	eprints
spelling	iium-264012013-09-10T06:46:14Z http://irep.iium.edu.my/26401/ Antecedents of Zakat payers' trust: the case of Nigeria Abioye, Mustafa Murtala Oladimejiimeji Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar H Social Sciences (General) HJ Public Finance HM Sociology Zakat payers’ trust is vital to zakat organizations because its absence will undermine the institutional effectiveness of zakat. Unlike other forms of voluntary donations, zakat is a religious duty guided by divine rules. However, zakat payers have choices to turn to collection channels of their preference either through governmental or voluntary zakat institutions. With increasing number of charitable organizations, competition for limited zakat and other donation becomes intense. Understanding the zakat payers’ compliance behavior is central to the development of zakat institutions because their effectiveness to help the poor and other beneficiaries is heavily dependent on zakat collection. However, such studies are sparse. Therefore, the aim of the paper is to fill this gap by developing and validating the model of zakat payers’ trust in zakat institutions. The constructs of trust’s antecedents were drawn from resource dependence theory, legitimacy theory, and donor trust literature. Through structural equation modeling test, we found perceptions of board capital, legitimacy management and stakeholders’ orientation are important to determine zakat payers’ trust. The trust model represents the main contribution of this study. Importantly, necessity of understanding zakat payers’ trust are more pertinent at the place where proper zakat administration is still in its infancy stage as in the case of Nigeria. International Islamic University Malaysia 2011 Article PeerReviewed application/pdf en http://irep.iium.edu.my/26401/1/zakat.pdf Abioye, Mustafa Murtala Oladimejiimeji and Mohamad, Muslim Har Sani and Adnan, Muhammad Akhyar (2011) Antecedents of Zakat payers' trust: the case of Nigeria. International Journal of Economics, Management and Accounting, 19. pp. 133-164. ISSN 0128-006 http://www.iium.edu.my/enmjournal/index.php/enmj/article/view/204
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	H Social Sciences (General) HJ Public Finance HM Sociology
spellingShingle	H Social Sciences (General) HJ Public Finance HM Sociology Abioye, Mustafa Murtala Oladimejiimeji Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar Antecedents of Zakat payers' trust: the case of Nigeria
description	Zakat payers’ trust is vital to zakat organizations because its absence will undermine the institutional effectiveness of zakat. Unlike other forms of voluntary donations, zakat is a religious duty guided by divine rules. However, zakat payers have choices to turn to collection channels of their preference either through governmental or voluntary zakat institutions. With increasing number of charitable organizations, competition for limited zakat and other donation becomes intense. Understanding the zakat payers’ compliance behavior is central to the development of zakat institutions because their effectiveness to help the poor and other beneficiaries is heavily dependent on zakat collection. However, such studies are sparse. Therefore, the aim of the paper is to fill this gap by developing and validating the model of zakat payers’ trust in zakat institutions. The constructs of trust’s antecedents were drawn from resource dependence theory, legitimacy theory, and donor trust literature. Through structural equation modeling test, we found perceptions of board capital, legitimacy management and stakeholders’ orientation are important to determine zakat payers’ trust. The trust model represents the main contribution of this study. Importantly, necessity of understanding zakat payers’ trust are more pertinent at the place where proper zakat administration is still in its infancy stage as in the case of Nigeria.
format	Article
author	Abioye, Mustafa Murtala Oladimejiimeji Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar
author_facet	Abioye, Mustafa Murtala Oladimejiimeji Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar
author_sort	Abioye, Mustafa Murtala Oladimejiimeji
title	Antecedents of Zakat payers' trust: the case of Nigeria
title_short	Antecedents of Zakat payers' trust: the case of Nigeria
title_full	Antecedents of Zakat payers' trust: the case of Nigeria
title_fullStr	Antecedents of Zakat payers' trust: the case of Nigeria
title_full_unstemmed	Antecedents of Zakat payers' trust: the case of Nigeria
title_sort	antecedents of zakat payers' trust: the case of nigeria
publisher	International Islamic University Malaysia
publishDate	2011
url	http://irep.iium.edu.my/26401/ http://irep.iium.edu.my/26401/ http://irep.iium.edu.my/26401/1/zakat.pdf
first_indexed	2023-09-18T20:39:21Z
last_indexed	2023-09-18T20:39:21Z
_version_	1777409260361089024

Antecedents of Zakat payers' trust: the case of Nigeria

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