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Добірка наукової літератури з теми "Islamic accountability"

Автор: Grafiati

Опубліковано: 10 січня 2023

Оновлено: 28 січня 2023

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Статті в журналах з теми "Islamic accountability"

Kamaruddin, Muhammad Iqmal Hisham, and Sofiah Md Auzair. "Measuring ‘Islamic accountability’ in Islamic social enterprise (ISE)." International Journal of Islamic and Middle Eastern Finance and Management 13, no. 2 (January 2, 2020): 303–21. http://dx.doi.org/10.1108/imefm-04-2018-0134.

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Purpose This study aims to present an effort to construct a measurement instrument to capture Islamic accountability from “accountability for what” aspect. These measurement instruments are developed by considering both social and economic natures in Islamic organisations. Design/methodology/approach This study defined the concept of Islamic accountability from the perspective of “accountability for what”. It is decomposed into specific items that suit an Islamic social enterprise (ISE). Next, these items are operationalised into scale items and re-composed empirically through factor analysis on data obtained from ISE stakeholders in Malaysia. Findings This study successfully developed an Islamic accountability measurement instruments from the “accountability for what” perspective for ISE. A total of 25 items are recognised and validated under four accountability dimensions, namely, accountability for input, accountability for output, accountability for procedural and accountability for Islamic principles and values. Research limitations/implications Not all measurement instruments are fit for every Islamic organisation type because of the different characteristics of Islamic organisations. Practical implications Developed items can be used as part of Islamic accountability index, especially by ISE and other similar organisations to measure their accountability practices. Besides, these developed items can also be adopted for reporting purposes. In the case of Malaysia, respective government agencies, such as the Companies Commission of Malaysia , the Registry of Society, the Ministry of Entrepreneur Development as well as the Malaysia Institute of Accountant, should have a look at the developed items to be considered into their respective guidelines or standards. Originality/value This study is believed to be a pioneering study in developing measurement instruments of Islamic accountability specific for ISE. It proposes measurement instruments of Islamic accountability that can be re-used for future research and is among the few studies of ISE.

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Kamaruddin, Muhammad Iqmal Hisham, and Sofiah Md Auzair. "Integrated Islamic Financial Accountability Model for Islamic Social Enterprise (ISE)." Journal of Muamalat and Islamic Finance Research 16, no. 1 (June 1, 2019): 17–36. http://dx.doi.org/10.33102/jmifr.v16i1.206.

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This study aims to present an integrated Islamic financial accountability model, which is different from previous accountability models and frameworks. In this case, all three accountability aspects which are: (i) accountability to whom (accountability groups); (ii) accountability for what (accountability dimensions); and (iii) accountability on how (accountability tools and processes) were integrated into a single model. By using these three accountability aspects, this model is specifically focused on financial accountability area with additional Islamic elements that suits Islamic Social Enterprise (ISE). In order to develop this model, this study applies the comparison method on previous accountability and Islamic accountability models with additional literature inputs from financial accountability aspects and Islamic accountability perspectives. Based on the findings, this study introduces an integrated Islamic financial accountability model specifically for ISE, one of the emerging institution types under the non-profit sector. It is hoped that the integrated Islamic financial accountability model developed in this study will be implemented by the management of ISE in order to discharge their accountability especially to donors, beneficiaries and other stakeholders.

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Mubtadi, Novendi Arkham. "ANALYSIS OF ISLAMIC ACCOUNTABILITY AND ISLAMIC GOVERNANCE IN ZAKAT INSTITUTION." Hasanuddin Economics and Business Review 3, no. 1 (June 23, 2019): 1. http://dx.doi.org/10.26487/hebr.v3i1.1544.

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Islamic accounting considers that accountability is perceived as a unity that can not be separated from one another. It makes a big difference to the basic goals of conventional accounting. Performance measurement is needed to ensure the company's operations in achieving its goals with the result that the need for Islamic governance in zakat institutions which is a good way of strength to run the process of managing an organization. The purpose of this study is to explain about Islamic governance and accountability of Islam in zakat institutions in Indonesia. This research uses qualitative method or conceptual study with descriptive-comparative study-analytical approach. The guidelines used in this study refers to the sharia enterprise theory in the conception of Islamic accountability's understanding as well as the zakat core principles to examine about Islamic governance. The result of this research is the concept of Islamic accountability listed in sharia enterprise theory (hablumminallah, hablumminannas, and hablumminal'alam) can be seen from the presentation of financial statements in accordance with applicable accounting standards, the utilization of technology in financial reporting is by uploading financial statements on the regular website. While the concept of Islamic governance can be done by considering the number of supervisory commissions, the number of professionals in the supervisory commission, and the frequency of meetings with the supervisory commission. Recommendation for the next researcher is to conduct an empirical study on zakat institution related to Islamic accountability and Islamic governance.

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Cahyati, Ari Dewi, Nurma Risa, Nizarul Alim, and Prasetyono Prasetyono. "Formulation of Accountability of Islamic University in Islamic Values Perspective." Global Review of Islamic Economics and Business 7, no. 1 (May 4, 2019): 028. http://dx.doi.org/10.14421/grieb.2019.071-03.

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Islamic University as a sharia non-profit institution needs to implement accountability to stakeholders. The purpose of this study is to formulate accountability models in the perspective of Islamic values at Islamic University 45. This study uses a qualitative paradigm approach. Data collection techniques were carried out by in depth interviews and Focus Group Discussion (FGD). Informants of this study were university stakeholders consisting of: Lecturers, Head of Departments, Deans, vice chancellor, Chancellors, Foundations, Graduates, Students, Government (Grant providers) and surrounding communities. The results of the study is divided Islamic accountability in 2 (two) dimensions, and Abd Allah, which Khalifatulfiilardis consisted of legal accountability, economic accountability, social accountability to society and the environment, and accountability to Allah.

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Pawestri Handoko, Daiyinta Condroning. "Accounting Accountability of Islamic Culture." International Journal of Scientific and Research Publications (IJSRP) 10, no. 8 (August 6, 2020): 330–34. http://dx.doi.org/10.29322/ijsrp.10.08.2020.p10440.

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Aribi, Zakaria Ali, Thankom Arun, and Simon Gao. "Accountability in Islamic financial institution." Journal of Islamic Accounting and Business Research 10, no. 1 (January 7, 2019): 98–114. http://dx.doi.org/10.1108/jiabr-10-2015-0049.

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PurposeThe purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on stakeholders’ expectation.Design/methodology/approachThis study uses contents analysis as the research method to explore Shariâ’ah audit reporting practices of Islamic Banks.FindingsThe study finds that the level of disclosures overall by IFIs in the sample is rather low compared to the stakeholder expectations.Practical implicationsThis paper has important implication for policy makers as it contribute to the debate on that uniform disclosure standards across the globe need to be implemented to ensure a uniform level of disclosure by Islamic banks.Originality/valueThis study is amongst the few studies that examine and explore the nature and extent ofShari’ahSupervisory Board in Islamic banks.

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Kamaruddin, Muhammad Iqmal Hisham, Sofiah Md Auzair, Mohd Mohid Rahmat, and Nurul Aini Muhamed. "The mediating role of financial governance on the relationship between financial management, Islamic work ethic and accountability in Islamic social enterprise (ISE)." Social Enterprise Journal 17, no. 3 (July 12, 2021): 427–49. http://dx.doi.org/10.1108/sej-11-2020-0113.

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Purpose The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect Islamic social enterprises (ISEs) accountability. Design/methodology/approach Questionnaires were administered to financial officers of 102 Malaysian ISEs. Data was analysed using Smart-PLS to examine the relationships between financial management, Islamic work ethic, financial governance and accountability. Findings Results of this study indicate direct relationship only exist between Islamic work ethic and accountability. The relationship between financial management and accountability are indirect through financial governance. Hence, the data proves that financial governance has a mediating role on both the relationships between financial management and Islamic work ethic with the accountability of the ISEs. Research limitations/implications The study has highlighted the greater role of financial management, Islamic work ethic and financial governance practices over accountability to achieve public trust, especially for Malaysian ISEs. Practical implications ISEs need to have good financial governance practices besides financial management and Islamic work ethic practices to achieve good accountability. Originality/value The study contributes to the field of management and social accounting by providing empirical evidence on the ISEs practices specifically on financial management, Islamic work ethic, financial governance and accountability. This framework thus presents amongst the first attempts in studying accountability issues in ISEs.

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., Riyanti, Damayanti ., and Syarifuddin . "Deconstruction of Conventional Accountability: A Criticism Built from Mousque Accountability." Volume 5 - 2020, Issue 8 - August 5, no. 8 (August 17, 2020): 66–74. http://dx.doi.org/10.38124/ijisrt20aug082.

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This study aims to find and understand the meaning of accountability for the takmir of the mousque and then deconstruct the conventional accountability model from the perspective of Islamic values contained in the accountability of the mousque. This research is a type of qualitative research using Derrida-style deconstruction as a method of deconstruction and Islamic values as a data analysis tool. Data obtained by conducting telephone interviews for three months, checking documents, and doing literacy reviews from various sources. The results show that conventional accountability practices by companies specifically nonprofit organizations are still full of egoistic and materialistic values. Therefore, the logosentrime of conventional accountability needs to be deconstructed. Based on research findings, accountability that is free from egoistic and materialistic can be realized with the concept of mousque accountability which is built from the perspective of Islamic values. The findings show the trust and spiritual values become the foundation for takmir in taking responsibility both horizontally and vertically..

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Gustiningsih, Diah Ayu, Mediaty Mediaty, Alimuddin Alimuddin, and Andi Kusumawati. "Wife's Accountability in Islamic Household Accounting." SENTRALISASI 11, no. 1 (January 8, 2022): 88. http://dx.doi.org/10.33506/sl.v11i1.1580.

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This study was conducted to find the form of a wife's responsibility in Islamic household accounting, with a transcendental phenomenological approach. Transcendental phenomenological analysis techniques include 5 stages, namely: noema, noesis, epoche, intentional analysis and eidetic reduction. The results of the study indicate that the responsibility carried out by the wife in an Islamic household carried out in her household is accountability with the aim of maintaining self-esteem and maintaining self-image of her husband, for the expenses made, where there are 6 responsibilities, namely: income, maintenance, ZIS , consumption, investment, and saving into 4 responsibility centers, namely: revenue center, cost center, investment center and wealth center.

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Eko Prasetio, Januar, Iwan Triyuwono, Eko Ganis Sukoharsono, and Lilik Purwanti. "ACCOUNTING PERSPECTIVE ON THE ISLAMIC-DRIVEN ACCOUNTABILITY IN A TRADITIONAL ISLAMIC ORGANISATION IN JAVA." International Journal of Accounting and Business Society 29, no. 2 (August 1, 2021): 47–68. http://dx.doi.org/10.21776/ub.ijabs.2021.29.2.4.

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Purpose — This study explores an accounting perspective on the Islamic-driven accountability in Gus Miek’s Jantiko Mantab community, a traditional Islamic organization in Java. The Jantiko Mantab is an East Java-based community initiated by KH. Hamim Tohari Jazuli (Gus Miek) in 1970s. Regardless of the unique and controversial method of Gus Miek, this community was selected as the object due to its progressive development in the Islamic movement on the number of followers, especially in grass root and marginalised communities in Java. The study focuses on two main public activities of the Jantiko Mantab, which are continuously held from one place to other places, namely Al Quran recitation (Semaan) and praising Allah using holy sentences (Dzikrul Ghofilin) in the congregation. Design/methodology/approach — This study is qualitative research with a spiritual paradigm approach and uses a spiritual perspective analysis method through tawasul, zikir, and syir (pray). The study is conducted through bibliography reviews, interviews, and direct observations. Findings — The results of this study showed Religious activities within the community were experienced to gain a comprehensive understanding of the founder, leader, and member perspectives on the organisation’s accountability. Accountability in Jantiko Mantab was understood as a formal aspect of accounting, such as financial reports, and also performed and nurtured in accordance to the human task as Khalifatullah fil Ardh. The concept of Khalifatullah fil Ardh are embedded in their community and considered as the accountability uniqueness of Jantiko Mantab. Practical implications — Semaan Al-Qur’an and Dzikrul Ghofilin of Jantiko Mantab should make a change in interpreting the concept of accountability that is currently loaded with capitalist interests by incorporating Islamic values sourced from Al Qur'an and hadiths. Originality/value — This Islamic value, which is also delivered and reflected by their leaders, are likely to drive the member perception of the organisation's accountability. Keywords — Accountability, Islamic value, Islamic organisation, Indonesia. Paper type — Case Study

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Більше джерел

Дисертації з теми "Islamic accountability"

Ismail, Sherif. "Accountability practices of Islamic banks : a stakeholders' perspective." Thesis, University of Plymouth, 2015. http://hdl.handle.net/10026.1/4256.

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This study explores the concept of accountability in Islamic Banks (IB), which may achieve through disclosure. It aims to measuring the bank’s disclosure levels which contains Sharia, Social and Financial (SSF) as well as determinants and consequences of this disclosure. It moreover aims to identify the gap between Islamic banks’ board and stakeholders concerned with the accountabilities priorities of IBs. To achieve these objectives the researcher conducted six empirical studies. The first three empirical studies uses content analysis to measuring compliance level with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards as well as measuring the and sharia, social and financial disclosure (SSFD). It furthermore adopts Ordinary Least Squares (OLS) to identify the determinants of SSF reporting related to firm characteristics and corporate governance of Board of Directors (BOD) and Sharia Supervisory Board (SSB). The fourth empirical study uses the same method (manual content analysis) and OLS to measuring the economic consequences of SSFD on the firm value through testing the impacts of disclosure on market capitalization and return on assets. The fifth empirical study adopts questionnaire as well as Structural Equation Modelling (SEM) to measures the non-economic consequences of SSFD though surveying the perceptions of stakeholders who deal with IBs about the increasing SSFD on loyalty; trust and satisfaction. Finally, the sixth empirical study uses questionnaire to explore the consequences of SSF practices on the perceptions 600 stakeholders who deal with IBs and non-customers who do not deal with IBs. Highlighting the distinctions between economic and non-economic consequences of disclosure in the study enables the researcher to obtain greater insights into the implications of SSF reporting. Moreover, exploring accountability practices from different viewpoints (management, stakeholders and non-customers) and based on different methods (content analysis and questionnaire) allows the researcher to obtain greater insights into IBs accountabilities’ practices. This study provides several interesting findings. With regard to the disclosure and compliance levels, the study finds a variation between IBs in the number of SSFs disclosed, with a notably low level of non-financial reporting (Sharia and social). It also finds high compliance level with AAOIFI standards related to financial and Sharia reporting and low compliance levels with social reporting requirements. Concerning with the determinants of disclosure; the analysis shows positive significant association of disclosure levels with existing Sharia auditing department; auditor; size and profitability. It also finds that corporate governance mechanisms play an important role in improving SSF reporting. The analysis indicates that corporate governance mechanism of board of directors (BOD) as well as Sharia supervisory board (SSB) are the main determinants behind the disclosure levels for IBs such as SSB size, SSB reputation; BOD independence, duality in position and ownership structure. Concerned with the economic consequences of disclosure, the study finds that Sharia, social and overall disclosures have a positive impact on Firm Value (FV) based on the accounting-based measure (ROA). It moreover finds that Sharia and overall disclosure has a positive significant impact on the FV based on market-based measure (Market Capitalization). It argues that the association between disclosure and FV is sensitive to the category of disclosure and the proxy employed for FV. Consequently, the study provides evidence that the SSF disclosures not derived from the same factors, and both have a different impact on firm value. With regard to the non-economic consequences of disclosure, the results indicate that there is a significant association between disclosure and stakeholders’ trust, satisfaction, and loyalty. The results furthermore indicate that there is a partial mediating of trust and satisfaction in the relationship between disclosure and loyalty. A pyramid of IBs’ accountabilities from stakeholders’ perspectives shows the importance of Sharia, then financial and social accountability for both stakeholders and non-customers. It moreover shows that the main criterion of stakeholder’s selection of IBs was Sharia, financial then social factors. Stakeholders who deal with IBs are satisfied about the practices of these banks. Both of groups believe that IBs may guide by Sharia, financial then social objectives. The results identifies gap between the orientation of IBs’ board based on the disclosure and orientation of stakeholders and non-customers based on their perceptions towards SSF accountability. The main originality for this study is measuring SSFD for most of Islamic banks around the world from different perspectives and methods as well as identifies the main determinants and consequences of this disclosure. These results have several implications for regulators, policy makers, managers, IBs, investors, FASB and AAOIFI. For instance, the present study has revealed that disclosure of SSFs - especially non-financial ones - was limited in many annual reports as well as websites. Therefore, regulatory bodies may identify a minimum level of SSFs to publish by each IB. The study has crucial implications to how IBs may improve its Sharia compliance disclosures to create a competitive advantage. The present study is one of the first to investigate the determinants and consequences for SSF disclosure for IBs based on a holistic model. Moreover, the current study is one of the first to investigate the non-economic consequences for corporate disclosure. The current study has some limitations, in either sample or data; disclosure indices; approach; or in its research methodology, which have to consider as potential avenues for future research.

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Handayani, Wuri. "Accountability and governance practices in Islamic microfinance institutions : evidence from Indonesia." Thesis, University of Hull, 2015. http://hydra.hull.ac.uk/resources/hull:16433.

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This thesis presents an explanatory analysis of the accountability and governance practices within Islamic microfinance institutions in Indonesia, adopting Bourdieu’s theory of practice with the triad of concepts of field, capital and habitus. This study is based on the argument that accountability and governance are socially and subjectively constructed through internal and external mechanisms. The internal mechanism includes the organisational history and its culture, while the external factor is the context in which the organisation operates. The concept of field is a guide to achieving the first research objective in examining the historical development of the Islamic microfinance sector in Indonesia. The changes and developments within the field are the external factors that affect the construction of accountability and governance practices within selected Islamic microfinance institutions in Indonesia (IIMFIs). The historical research method is deemed the most appropriate to provide a narrative history of the development of the field. This was done by interviewing and analysing the secondary data of journal research relating to Indonesia’s socio-political situation over the period, the initiative on microfinance services, the Islamic resurgence movement and the financial reforms. The findings demonstrate that the development of the Islamic microfinance sector is inseparable from the socio-economic and political situation in Indonesia. Therefore, the field of Islamic microfinance is dynamic rather than static: it changes and develops over time. Furthermore, the concept of capital and habitus helps to achieve the second research objective, to examine the construction and re-construction of accountability and governance within selected IMFIs in Indonesia: BMT A and BTM B. The internal factors of the growth of various types of capital (economic, culture, social and symbolic), imbued by the organisational habitus, constructed the accountability and governance practices. Such practices are developed over the period corresponding to the different stages of organisational growth. Both institutions have evolved from small pilot projects into two of the biggest IIMFIs in Indonesia by developing their own mechanisms of accountability and governance to ensure their capability to continue their operations in the future. This study offers a unique lens for exploring, in a specific context, the construction of accountability and governance practices, the dynamic aspects of which traditional governance theories are unable to explain.

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Rahman, Abdul Rahim Abdul. "An interpretative inquiry into accounting practices in Islamic organisations in Malaysia." Thesis, University of Southampton, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.264996.

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Dale, Adi Dekebo. "Accountability for ISIS atrocities : is the International Criminal Court a viable prosecutorial option?" Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5512.

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Magister Legum - LLM
The Islamic State of Iraq and the Levant is a jihadist militant group. The members of this militant group have committed criminal acts of unspeakable cruelty. These staggering criminal conducts are documented by the United Nations, international human rights organisations, and media. Besides, the group itself gives first-hand information through social media and its magazine. Having witnessed the atrocities committed by Islamic State of Iraq and the Levant, the United Nations Security Council affirmed that the Islamic State of Iraq and the Levant’s conduct in Syria and Iraq is a threat to international peace and security. Therefore, the media and various role players have called for the intervention of International Criminal Court. This research paper analyses whether the International Criminal Court is a viable prosecutorial option to account the Islamic State of Iraq and the Levant members for their crimes. For the Court to be a viable prosecutorial avenue, it must have a jurisdiction. Accordingly, this research paper critically examines whether the International Criminal Court has subject matter, personal and/or territorial jurisdictions to try the Islamic State of Iraq and the Levant perpetrators. The study concludes that although the criminal conducts by Islamic State of Iraq and the Levant members constitute crimes under the Rome Statute, the Court, however, has limited jurisdictional reach over the perpetrators. It is submitted that with a limited and fragmented territorial and personal jurisdictional reach over the perpetrators, the Court is not a viable prosecutorial avenue.
German Academic Exchange Service (DAAD).

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Siraj, Siti Alawiah. "An empirical investigation into the accounting, accountability and effectiveness of WAQF management in the State Islamic Religious Councils (SIRCs) in Malaysia." Thesis, Cardiff University, 2012. http://orca.cf.ac.uk/46875/.

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Waqf and its management in Malaysia have been very much neglected by the relevant authorities for a relatively long period of time. In Malaysia, waqf is managed by State Islamic Religious Councils (SIRCs), which is the sole trustees for waqf resources. The emergence of Islamic economics and the pressing demands for greater countability and better performance in the public sector organisations provided an impetus for the waqf revival in Malaysia. Thus this study empirically investigated the accounting, accountability and effectiveness of the waqf management in Malaysia. A questionnaire survey examining the current practices of the principal management activities including strategic planning, budgeting and budgetary control, performance measurement and financial reporting was distributed to thirteen SIRCs and two semi-autonomous baytulmal institutions, one in Sabah and the other in Sarawak. Furthermore, a series of semi-structured interviews was conducted on the senior and operational officers of SIRCs/baytulmal institutions, the Department of Awqaf, Zakah and Hajj (JAWHAR), the Malaysia Waqf Foundation (MWF) and the National Audit Department (NAD). Essentially, the study revealed a number of noticeable findings with regard to the principal management activities in SIRCs/baytulmal institutions. Firstly, budgeting in SIRCs/baytulmal institutions appeared to function mainly as planning and control tools. The strict approach to budgetary control in these organisations was to ensure the adherence of spending to the budgets while the efficiency and effectiveness of resource consumption were less emphasised. Delegation of authority and responsibility to operational managers was restricted to budgetary control. Secondly, there were evidences of conspicuous discrepancies in the financial reporting practice. This may have been attributed by the absence of specific accounting framework for Islamic assets and funds held by SIRCs/baytulmal institutions. The financial reporting practice in these organisations had less focused on the stewardship/accountability dimension expected of the public sector and non-profit organisations. Thirdly, performance measurement in SIRCs/baytulmal institutions appeared to be focusing on enhancing the administrative capacity of the organisations. Fourthly, the existence of strategic planning in SIRCs/baytulmal institutions was very limited and mainly conditioned on external requirements. Finally, the study also revealed the presence of inherent challenges in the waqf management in SIRCs/baytulmal institutions, namely, financial inadequacy, shortages of manpower, and limited administrative capacity. The present practice of the principal management activities and the inherent challenges had a profound impact on the extent of accountability and effectiveness of the waqf management in Malaysia.

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ElDeeb, Hossam. "The ratification and implementation of the Rome Statute of the International Criminal Court by the Arab states : prospects and challenges." Thesis, Brunel University, 2015. http://bura.brunel.ac.uk/handle/2438/14595.

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The Rome Statute of the International Criminal Court is a major landmark in the development of international accountability. Its preamble affirms “that the most serious crimes of concern to the international community as a whole must not go unpunished and that their effective prosecution must be ensured by taking measures at the national level and by enhancing international cooperation”. Thus the signatory states were “determined to put an end to impunity for the perpetrators of these crimes and thus to contribute to the prevention of such crimes”. The ICC contributes to the fight against impunity and the establishment of the rule of law by punishing violations of international legal norms. Accountability is important for the past and the future of societies. The ICC needs the support and cooperation of the states to effectively perform its mandate. So without ratification and implementation of the Rome Statute the ICC will not have jurisdiction over non-member states, unless referred by the UN Security Council. The Rome Statute does not only create the ICC but it also creates the national jurisdiction of its States Parties as these states have the primary responsibility to investigate and prosecute Rome Statute crimes. With only five Arab states to date being State Parties to the Rome Statute, it is obvious that the region is underrepresented at the ICC. Despite their positive role played in the creation of the ICC, not ratifying the Rome Statute raises several questions, especially that the majority of states that voted against the Statute were from the Arab region. Ratifying and implementing the Rome Statute will strengthen the Arab states criminal justice system, enabling them to prosecute international crimes domestically and will deter any individual from committing them in the future, regardless his official position. It will also allow the Arab states to have the primary jurisdiction over international crimes and reinforces the entire judicial system. This research will examine the issue of ratification and implementation of the Rome Statute by the Arab states by analysing the reasons, challenges and obstacles of the Arab states for not becoming part of the international criminal justice system.

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Sudjali, Iwan Purwanto. "The accounting for zakat: The accountability of Indonesian zakat agencies." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/112198/3/Iwan_Purwanto_Sudjali_Thesis.pdf.

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This study provides empirical insights into the accountability practices of Indonesian zakat agencies and investigates if key stakeholder (i.e. donor) expectations are being met. The findings emphasise the centrality of a sacred accountability for such faith-based organisations and its influence on the way in which secular accountability comes to be operationalised. The findings indicate that although agency administrators and donors share similar views on the accountability of zakat agencies, current practices in the discharge of accountability are deficient in meeting donor expectations. That is, there is an accountability information gap. The study provides research-based evidence to address the accountability information gap and promotes the need for Indonesian authorities to develop comprehensive best-practice guidance to improve the accountability reporting practices of zakat agencies.

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Osman, Zamri. "Accountability in managing waqf properties : the case of two State Religious Councils in Malaysia." Thesis, Royal Holloway, University of London, 2012. http://repository.royalholloway.ac.uk/items/13fc2a72-7924-6d93-88f9-13a207b3bbf2/9/.

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This study investigates how waqf officers in two State Religious Councils (SRCs) in Malaysia undertake their responsibilities and duties of accountability to inform and improve the management of waqf properties for the benefit of beneficiaries and the public. The thesis uses the concept of holistic accountability by O'Dwyer & Unerman (2008) to conceptualise the relationship between waqf officers (accountors) and waqf stakeholders (accountees). Two key components of holistic accountability are identified, i.e., hierarchical upward and downward accountability. The religious setting of waqf presents an opportunity to examine how Islamic values influence the way holistic accountability is enacted and experienced. The thesis uses the concept of felt accountability to assess the extent to which this occurs. Semi-structured interviews are employed to understand the waqf officers' perception of the extent to which they discharge their responsibilities and duties of accountability. This data collection method is complemented by non-participant observation and documentary analysis. The study finds that Islamic values, such as belief in the Day of Judgement, encourage the officers to undertake their responsibility and duty of accountability in a proactive and creative way. This is explained in the thesis as felt accountability, an individualised . perception of accountability that provides a powerful motivation for waqf officers to discharge their downward accountability. However, the study also finds that the impact of felt accountability on holistic accountability is influenced by the organisational Structure of the SRC. Hierarchical structures may constrain officers' felt accountability whilst decentralised structures may offer too much flexibility to waqf officers.

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Bernhoff, Arthur. "Strength in a weakened state : interpreting Hizb’allah's experiences as a social movement and governing coalition in Lebanon 1985-2013." Thesis, University of St Andrews, 2015. http://hdl.handle.net/10023/6729.

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This study investigates Hizb'allah's successful but competing dual development as an extra-institutional Shi'a social movement and an institutional political party. Hizb'allah has traditionally been studied from the perspective of one of its many natures, such as a social movement, Islamic movement, resistance, or political party, each perspective bringing with it limitations and differing interpretations of its identity, motivations, and success. The motivation behind this research was to seek an interpretation of the movement's development and success that would encompass these multiple natures. Through an interpretation of social movement ‘life-cycles', a social movement ‘development model' is proposed that accounts for contradicting theories on the ‘success' of social movements, interpreting success instead as an ability to exhibit simultaneous institutional and extra-institutional natures. The hypothesis provided in this work is that it is an ability to simultaneously exhibit institutional and extra-institutional natures that can be a source of strength and success for a movement, drawing capital from both while avoiding accountability that typically accompanies institutional politics. This challenges traditional theoretical approaches in terms of linear life-cycles with few paths for the social movement to choose from. In turn, questions arise regarding notions of social movement life-cycles being uni-directional, continuously progressing towards ‘institutionalization' or demise. Ideas of an ‘end-date' or ‘inevitable outcome' of social movements are also confronted. This interdisciplinary study is conducted by means of media, archival, and empirical research (participant observation, interviews, and surveys), focusing on changing constituent perceptions of the movement between 1985 and 2013. It is also argued that Hizb'allah's strength is its ability to draw from both extra-institutional and institutional resources while simultaneously avoiding accountability. However, it was also found that, by forming the 2011 governing coalition, the movement upset this balance by subjecting itself to accountability inherent in governance, in turn leading to ‘schizophrenic behaviour' as Hizb'allah sought to serve conflicting constituent and state interests. The significance of this research is that it not only provides an explanation for Hizb'allah's success, but also provides an interpretation of social movement development that accounts for multi-natured movements.

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Alshelfan, Ayman Ibrahim. "Maslaha: a New Approach for Islamic Bonds." Thesis, 2014. https://vuir.vu.edu.au/25079/.

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Islamic finance is inextricably linked to Islamic law, or sharia, which is richly detailed and difficult to distil into simple rules. In particular, it invokes the concept of maslaha to prohibit or permit actions and choices on the basis of whether or not it serves the best interest of the community at large. This aspect of Islamic finance has not been addressed and the purpose of this thesis is to fill this gap in knowledge. This thesis conducts a comprehensive investigation of application of the concept of maslaha as a new approach for Islamic bonds in theory and practice. Integrated into this is a comprehensive analysis of sharia auditing where knowledge in the areas of Islamic economics, finance, and law are brought together to articulate a holistic framework for Islamic finance. The thesis argues that the concept of maslaha must be applied in its entirety in determining sharia compliance of financial contracts in order to avoid increasing the level of risk faced by the participants in the Islamic finance sector. Impaired contracts, apart from increasing the level of risk, increase the probability of costly litigations and diminish the degree of market competitiveness of Islamic financial products.

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Книги з теми "Islamic accountability"

Region, World Bank Financial Management Unit South Asia. Islamic Republic of Pakistan: Sindh provincial financial accountability assessment. [Washington, D.C.]: Financial Management Unit, South Asia Region, 2004.

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World Bank. Financial Management Unit. South Asia Region. Islamic Republic of Pakistan: NWFP provincial financial accountability assessment. [Washington, D.C.]: Financial Management Unit, South Asia Region, 2004.

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World Bank. South Asia Regional Office. Financial Management Unit. Islamic Republic of Pakistan Punjab public financial management and accountability assessment. Islamabad]: Financial Management Unit, South Asia Region, World Bank, 2005.

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Hamārā niṣāb-i taʻlīm kiyā ho? Malīḥābād: Jāmiʻah Sayyid Aḥmad Shahīd, 2004.

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Dīnī madāris kā niṣāb-i taʻlīm: K̲h̲ūb se k̲h̲ūb tar kī talāsh. Malīḥʹābād: Maulānā Sayyid Abūlḥasan ʻAlī Nadvī Insṭīṭiyūṭ, 2007.

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Manhaj al-sharīʻah al-Islāmīyah fī ḥimāyat al-mujtamaʻ min al-fasād al-mālī wa-al-idārī: Dirāsah taʼṣīlīyah muqāranah taṭbīqīyah. al-Riyāḍ: Jāmiʻat Nāyif al-ʻArabīyah lil-ʻUlūm al-Amnīyah, 2011.

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Checking on banks: Autonomy and accountability in three federal agencies. Washington, D.C: Brookings Institution Press, 1996.

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Shinʼichi, Nakazawa. Midori no shihonron. Tōkyō: Shūeisha, 2002.

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Citizenship And Accountability Of Government An Islamic Perspective. Islamic Texts Society, 2011.

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Seeking rebel accountability: Report of the Geneva Call mission to the Moro Islamic Liberation Front (MILF) in Central Mindanao, Philippines, 3-8 April 2002 : with photographs and appendices, including the deeds of commitment. Geneva, Switzerland: Geneva Call, 2002.

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Частини книг з теми "Islamic accountability"

Moten, Abdul Rashid. "Muḥāsabah: Accountability in Islam." In Political Science: An Islamic Perspective, 107–25. London: Palgrave Macmillan UK, 1996. http://dx.doi.org/10.1057/9780230377578_7.

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Mukhlisin, Murniati, and Rifka Mustafida. "Accountability and Sustainability in Islamic Accounting Literature." In Foundations of a Sustainable Economy, 139–86. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003010579-12.

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Merry, Michael S. "For the Sake of the Child: Religious Schools and Accountability." In Culture, Identity, and Islamic Schooling, 131–55. New York: Palgrave Macmillan US, 2007. http://dx.doi.org/10.1057/9780230109766_6.

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Nurhayati, N., K. Nurcholisah, M. K. Izzaturahman, Y. Krishnamurti, A. Iss, and A. I. Shalihah. "Mosque financial reporting: A form of public accountability." In Islam, Media and Education in the Digital Era, 107–13. London: Routledge, 2022. http://dx.doi.org/10.1201/9781003219149-14.

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"32. Basis Of Criminal Accountability." In Principles of Islamic International Criminal Law, 385–98. Brill | Nijhoff, 2011. http://dx.doi.org/10.1163/ej.9789004203969.i-452.150.

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Badawi, Jamal A. "Islamic Business Ethics." In Spiritual Goods Faith Traditions and the Practice of Business, 295–323. Philosophy Documentation Center, 2001. http://dx.doi.org/10.5840/spiritgds200127.

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This essay focuses on the normative teachings of Islam. Justice, honesty, and public welfare are the pillars of Islamic business ethics. These values have two major roots: (1) belief in and devotion to Allah (God), and (2) the earthly trusteeship that grounds moral accountability. The business values of productivity, hard work, and excellence are encouraged. However, at the heart of various injunctions relating to business transactions are the imperatives of lawfulness, honesty, and fair play. Products or services must be lawful, and produced in lawful ways causing no undue harm to others or to the environment. Competition, distribution, and consumption must be lawful as well. Lawful behavior is enforced by consciousness of Allah, supportive social norms, and government control. Islamic norms may not be uniformly or strictly followed, yet they provide a helpful background to practitioners andresearchers.

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Siswantoro, Dodik. "Islamic accountability index of cash waqf institution in Indonesia." In Competition and Cooperation in Economics and Business, 47–53. Routledge, 2017. http://dx.doi.org/10.1201/9781315225227-7.

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Wan Jusoh, Wan Noor Hazlina. "Corporate Social Responsibility." In Handbook of Research on Theory and Practice of Global Islamic Finance, 129–49. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0218-1.ch007.

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This chapter is a literature study on corporate social responsibility (CSR) of Islamic banks since the concern over CSR is significant to Islamic banks. A review of CSR theories shows that CSR is originated or influenced by Western values. Perhaps, that is why studies on CSR are quite few in Islam although its notion has been suggested to be consistent with an Islamic view of society. Therefore, the purpose of this study is to review the literature of CSR of Islamic banks by firstly looking at the discussion from a conventional and Islamic perspective. This chapter reviews six conventional theories on CSR with the Islamic notion of CSR namely, the Economic Theory, the Agency Theory, the Social Contract Theory, the Legitimacy Theory, Stakeholder Theory and Philanthropic Theory. Through literature review, it is found that, in conventional CSR there are few ulterior motives of doing it either for profit maximization or to comply with society's expectations or to get legitimacy from society or the combination of all motives except for altruistic CSR which is genuine philanthropy. On the other hand, the main motive of doing it in Islam is generally based, among others, on Tauhid, vicegerency, accountability, Taqwa, Ibadah and Da‘wah principles. While the review done on CSR of Islamic banks, found that Islamic bank is an acknowledged legal entity in Islam, which consequently, is accountable for CSR. Therefore, there is a need to propose an Islamic CSR framework that can be used by the regulators involved to establish a CSR framework that is comprehensive, applicable and to be practiced not only in the Islamic banks, but also for other Islamic financial institutions and all Islamic business entities.

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Shafii, Zurina, and Supiah Salleh. "Enhancing Governance, Accountability and Transparency in Islamic Financial Institutions: An Examination into Sharīcah Internal Control Audit." In Islamic Banking and Financial Crisis, 149–69. Edinburgh University Press, 2013. http://dx.doi.org/10.3366/edinburgh/9780748647613.003.0009.

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Hassan, Rusni, and Fatimah Mohamad Noor. "Islamic Good Governance for Waqf Institutions." In Handbook of Research on Theory and Practice of Global Islamic Finance, 424–39. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0218-1.ch023.

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This chapter discusses the concept of good governance in the context of Waqf institutions as a part of their process of revitalization. The study is qualitative and exploratory in nature, whereby a library research method was used by accumulating, identifying, and reviewing existing literature. Based on this information, further analysis was performed for the purpose of conceptualizing the Islamic Good Governance Framework for Waqf Institutions. However, the discussion is limited to the conceptual discussion of good governance in the context of Waqf institutions. This chapter proposes that the framework of Islamic good governance for Waqf institutions should be based on the principles of Tawhid (oneness of Allah), ‘Adalah (justice), Mas'uliyyah (accountability), Amanah (trust), Shura (mutual consultation), Taqwa (Allah-consciousness), Hisbah (enjoining virtue and avoiding evil), and Maqasid Shari'ah (objectives of Shari'ah).

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Тези доповідей конференцій з теми "Islamic accountability"

Cahyati, Ari Dewi, Nurma Risa, Nizarul Alim, and Prasetyono Prasetyono. "Islamic University Accountability Model: In Islamic Values Perspective." In 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200522.025.

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Rahayu, Yuri, Sriyadi Sriyadi, and Lis Saumi Ramdhani. "Application of E-Cooperative in Facilitating Accountability Reports by Management." In 1st International Conference on Islamic Ecnomics, Business and Philanthropy. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0007089907870792.

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Prasetio, Januar, Iwan Triyuwono, Eko Sukoharsono, and Lilik Purwanti. "Gus Miek’s Suluk Jalan Terabas: An Approach on the Accountability of Islamic Organisation." In International Conference on Environmental Awareness for Sustainable Development in conjunction with International Conference on Challenge and Opportunities Sustainable Environmental Development, ICEASD & ICCOSED 2019, 1-2 April 2019, Kendari, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.1-4-2019.2287282.

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Harun, M., Nyoman Putra Jaya, and RB Sularto. "Criminal Accountability of Political Parties in Achieving Fair Election in Indonesia." In The First International Conference On Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Bandar Lampung, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.10-9-2019.2289459.

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Apriyanti, Hani, and Depi Indriyani. "The Influence of Organizational Commitment, Organizational Culture, and budgeting to the Zakat Institution Accountability." In Proceedings of the 1st International Conference on Islamic Civilization, ICIC 2020, 27th August 2020, Semarang, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.27-8-2020.2303196.

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Rizka Nurfadhilah, Irsalina, and Catur Sasongko. "Web-Based Accountability in an Islamic Non-Profit Organization: A Case Study of Badan Amil Zakat National in Indonesia." In Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/apbec-18.2019.33.

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