Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study

Purpose – The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution. Design/methodology/approach – Based on the literature review and experience survey, a context specific questionnaire was developed as the...

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Main Authors:	Murtala Oladimeji , Abioye Mustafa, Mohamad, Muslim Har Sani, Adnan, Muhammad Akhyar
Format:	Article
Language:	English
Published:	Emerald Group Publishing Limited 2013
Subjects:	BL Religion H Social Sciences (General) HJ Public Finance
Online Access:	http://irep.iium.edu.my/31977/ http://irep.iium.edu.my/31977/ http://irep.iium.edu.my/31977/ http://irep.iium.edu.my/31977/1/JIABR_Final_copy-_Zakat_trust.pdf

id	iium-31977
recordtype	eprints
spelling	iium-319772013-09-13T02:19:11Z http://irep.iium.edu.my/31977/ Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study Murtala Oladimeji , Abioye Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar BL Religion H Social Sciences (General) HJ Public Finance Purpose – The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution. 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 of zakat institution, and stakeholder management were identified through the use of structural equation modeling as being the antecedents of zakat payers’ trust. Originality/value – This paper is the first to report an empirically based model of zakat payers’ trust. Emerald Group Publishing Limited 2013 Article PeerReviewed application/pdf en http://irep.iium.edu.my/31977/1/JIABR_Final_copy-_Zakat_trust.pdf Murtala Oladimeji , Abioye Mustafa and Mohamad, Muslim Har Sani and Adnan, Muhammad Akhyar (2013) Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study. Journal of Islamic Accounting and Business Research , 4 (1). pp. 4-25. ISSN 1759-0817 http://www.emeraldinsight.com/jiabr.htm 10.1108/17590811311314267
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	BL Religion H Social Sciences (General) HJ Public Finance
spellingShingle	BL Religion H Social Sciences (General) HJ Public Finance Murtala Oladimeji , Abioye Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study
description	Purpose – The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution. 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 of zakat institution, and stakeholder management were identified through the use of structural equation modeling as being the antecedents of zakat payers’ trust. Originality/value – This paper is the first to report an empirically based model of zakat payers’ trust.
format	Article
author	Murtala Oladimeji , Abioye Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar
author_facet	Murtala Oladimeji , Abioye Mustafa Mohamad, Muslim Har Sani Adnan, Muhammad Akhyar
author_sort	Murtala Oladimeji , Abioye Mustafa
title	Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study
title_short	Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study
title_full	Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study
title_fullStr	Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study
title_full_unstemmed	Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study
title_sort	antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study
publisher	Emerald Group Publishing Limited
publishDate	2013
url	http://irep.iium.edu.my/31977/ http://irep.iium.edu.my/31977/ http://irep.iium.edu.my/31977/ http://irep.iium.edu.my/31977/1/JIABR_Final_copy-_Zakat_trust.pdf
first_indexed	2023-09-18T20:46:08Z
last_indexed	2023-09-18T20:46:08Z
_version_	1777409687729209344

Antecedents of zakat payers’trust in an emerging zakat sector : an exploratory study

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