The University of Southampton
University of Southampton Institutional Repository

The relationship between accounting and governance in Islamic charities

The relationship between accounting and governance in Islamic charities
The relationship between accounting and governance in Islamic charities
This study explores the phenomenon of accounting in religious charities in the United Kingdom (UK), it attempts to understand the accounting and governance practices in Islamic charities. A qualitative approach is adopted in this study. Data was collected from two selected Islamic charities using interviews, observations and document analysis. Semi structured interviews were conducted and participants were selected, based on theoretical sampling, ranging from president, directors, managers and senior officers. Data were subsequently analysed using grounded theory approach. The findings suggest that the Islamic charities' accounting and governance practices were driven by several factors such as integration of professionalism, values and belief. The core phenomena discovered - ‘Diaspora of Image and Excellence through Accounting’ underpins that the accounting role has evolved and spread rapidly within the charities, simultaneously with the increase in institutional funding. Good accounting practices and image help build public trust as well as ensuring sustainability of resources needed by the charities in the foreseeable future.
The notion of dichotomy of ‘sacred and secular’ was not present in both charities. The concept of Tawhid (Unity of God) that is central to the Islamic doctrine was demonstrated. It constitutes the acknowledgement that the ultimate ownership of wealth belongs to Allah (God) and human beings are entrusted as the guardian (Khalifah - Vicegerency) on this earth.
This research contributes to interpretive research by venturing into uncharted area’. It attempts to provide rich and meaningful insight into the realm of charity organisations particularly Islamic charities. It applies the lens of Institutional theory and Islamic perspective to build an emergent understanding in the UK faith-based charities. This research also attempts to make methodological contributions by applying the systematic grounded theory procedures in generating and building emergent theory. It provides example of practical usage of grounded theory prescribed procedures and tools.
University of Southampton
Mohd Zain, Noor
b4e55b30-b0e5-4173-8d7f-6c104d52973f
Mohd Zain, Noor
b4e55b30-b0e5-4173-8d7f-6c104d52973f
Goddard, Andrew
1bee5bd5-13fe-43e5-9c7d-a23acdf431b2

Mohd Zain, Noor (2011) The relationship between accounting and governance in Islamic charities. University of Southampton, School of Management, Doctoral Thesis, 269pp.

Record type: Thesis (Doctoral)

Abstract

This study explores the phenomenon of accounting in religious charities in the United Kingdom (UK), it attempts to understand the accounting and governance practices in Islamic charities. A qualitative approach is adopted in this study. Data was collected from two selected Islamic charities using interviews, observations and document analysis. Semi structured interviews were conducted and participants were selected, based on theoretical sampling, ranging from president, directors, managers and senior officers. Data were subsequently analysed using grounded theory approach. The findings suggest that the Islamic charities' accounting and governance practices were driven by several factors such as integration of professionalism, values and belief. The core phenomena discovered - ‘Diaspora of Image and Excellence through Accounting’ underpins that the accounting role has evolved and spread rapidly within the charities, simultaneously with the increase in institutional funding. Good accounting practices and image help build public trust as well as ensuring sustainability of resources needed by the charities in the foreseeable future.
The notion of dichotomy of ‘sacred and secular’ was not present in both charities. The concept of Tawhid (Unity of God) that is central to the Islamic doctrine was demonstrated. It constitutes the acknowledgement that the ultimate ownership of wealth belongs to Allah (God) and human beings are entrusted as the guardian (Khalifah - Vicegerency) on this earth.
This research contributes to interpretive research by venturing into uncharted area’. It attempts to provide rich and meaningful insight into the realm of charity organisations particularly Islamic charities. It applies the lens of Institutional theory and Islamic perspective to build an emergent understanding in the UK faith-based charities. This research also attempts to make methodological contributions by applying the systematic grounded theory procedures in generating and building emergent theory. It provides example of practical usage of grounded theory prescribed procedures and tools.

Text
Mohd Zain 2011 Thesis - Version of Record
Available under License University of Southampton Thesis Licence.
Download (15MB)

More information

Published date: December 2011
Organisations: University of Southampton, Southampton Business School

Identifiers

Local EPrints ID: 351330
URI: http://eprints.soton.ac.uk/id/eprint/351330
PURE UUID: 5a91ff22-fcfb-45e6-9763-2c51398c3957

Catalogue record

Date deposited: 04 Nov 2014 09:58
Last modified: 14 Mar 2024 13:38

Export record

Contributors

Author: Noor Mohd Zain
Thesis advisor: Andrew Goddard

Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton: eprints@soton.ac.uk

ePrints Soton supports OAI 2.0 with a base URL of http://eprints.soton.ac.uk/cgi/oai2

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.

×