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...

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Bibliographic Details
Main Authors: Sulaiman, Maliah, Mohamad, Muslim Har Sani, Abdul Rashid, Hafiz Majdi, Osman@Hussin, Ahmad Zamri, Siraj, Siti Alawiah, Nuhu, Ibrahim
Format: Article
Language:English
Published: Institut Perakaunan Negara, Jabatan Akauntan Negara Malaysia 2016
Subjects:
Online Access:http://irep.iium.edu.my/61497/
http://irep.iium.edu.my/61497/6/61497_Accounting%20and%20accountability%20of%20Waqf_complete.pdf