Accounting and accountability of waqf, zakat and Baitul Mal (WZB) in Malaysia: A review of literature
This article reviews literature on accounting and reporting for waqf, zakat and baitul mal (WZB). Given that WZB are under the purview of the State Islamic Religious Councils (SIRCs), the structure of the administrative machinery of Islamic affairs is discussed and how this gives rise to the unique...
Main Authors: | , , , , , |
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Format: | Article |
Language: | English |
Published: |
Institut Perakaunan Negara, Jabatan Akauntan Negara Malaysia
2016
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Subjects: | |
Online Access: | http://irep.iium.edu.my/61497/ http://irep.iium.edu.my/61497/6/61497_Accounting%20and%20accountability%20of%20Waqf_complete.pdf |