What is it about?
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.
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Why is it important?
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.
Perspectives
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.
Dr Muhammad Iqmal Hisham Kamaruddin
Universiti Sains Islam Malaysia
Read the Original
This page is a summary of: Measuring ‘Islamic accountability’ in Islamic social enterprise (ISE), International Journal of Islamic and Middle Eastern Finance and Management, January 2020, Emerald,
DOI: 10.1108/imefm-04-2018-0134.
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