The Web-Based Accountability Practices in Social Enterprises: Validating the Stakeholder Theory

Sarman, Siti Rahayu; Zainon, Saunah; Atan, Ruhaya; Bakar, Zainab Abu; Yoke, Soo Kum; Ahmad, Syahrul Ahmar; Shaari, Nur Hidayah Mohd

doi:10.1016/s2212-5671(15)01226-5

Cited by 15 publications

(16 citation statements)

References 6 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Consequently, there are limited studies that have been conducted on SE and ISE in Malaysia. For example, there was a previous study on SE in Malaysia conducted by Sarman et al (2015) that used the Social Enterprise Alliance (SEA) database that was developed by public initiatives, but it is still limited to only about 30 SEs in Malaysia registered in this database. In addition, this database is also incomplete and there are no specific characteristics highlighted in classifying the SE.…”

Section: Methodsmentioning

confidence: 99%

Classification of Islamic Social Enterprise (Ise) in Malaysia Based on Economic Sectors

Kamaruddin

Auzair

2018

MAR

View full text Add to dashboard Cite

Based on Islamic social enterprise (ISE) concept which is a combination of both social and economic objectives embedded with Islamic principles and values, this study aims to classify ISE based on economic sectors namely public, private and non-profit sectors. In addition, eight organisations that represent ISEs in Malaysia are also being discussed in order to support the classification of ISE based on economic sectors. In order to examine these eight ISEs, this study reviews professional documents, online information and comprehensive literature to analyse selected ISEs in Malaysia. Based on findings, this study concludes that ISEs in Malaysia can be classified based on all three economic sectors identified. Therefore, this study contributes to the body of knowledge as the first study made in examining and exploring classification of ISEs based on economic sectors specifically within Malaysia context. Besides, this study also among the pioneer studies on ISE itself. Keywords: Islamic Social Enterprise (ISE), Social Enterprise (SE), Economic sector, Islamic social accounting

show abstract

Section: Methodsmentioning

confidence: 99%

Classification of Islamic Social Enterprise (Ise) in Malaysia Based on Economic Sectors

Kamaruddin

Auzair

2018

MAR

View full text Add to dashboard Cite

show abstract

“…In order to examine the level of information disclosed by zakat institutions, a web disclosure index on accountability is used. This index is adapted from previous studies done by Dainelli et al (2013) and Sarman et al (2015). Based on the web disclosure index on accountability, each zakat institutions' website information related to accountability is analysed by measuring the level of disclosed information.…”

Section: Methodsmentioning

confidence: 99%

“…Table 2 lists all the items and dimensions for the web-accountability index that been adapted in this study. Dainelli et al (2013) and Sarman et al (2015) Following Dainelli et al (2013) and Sarman et al (2015), binomial logic is used to evaluate the level of accountability information disclosed by zakat institution through website. For recording process, a code of one (1) will be assigned if the item is disclosed, while a code of zero (0) will be assigned if the item is not disclosed.…”

Section: Methodsmentioning

confidence: 99%

“…Several previous studies on web-based accountability such as Dainelli et al (2013) and Sarman et al (2015) suggest on the information disclosure covering three dimensions of accountability which are: (1) financial accountability; (2) performance accountability; and (3) political accountability. Financial accountability covers the usage and recordkeeping of financial, while performance accountability covers on output, consequences and results and political accountability covers on bureaucratic and mechanisms used to gain public trust (Behn, 2001;Brinkerhoff, 2001;Brinkerhoff, 2004;Jordan and Van Tuijl, 2006).…”

Section: Figure 1: Web-based Accountability Model In Zakat Institutionmentioning

confidence: 99%

See 1 more Smart Citation

The Influence of Religiosity Toward of the Muslim's Happiness With the Behavior of Zakat, Infaq and Alms as Moderating Variables

Nugroho¹

2018

Preprint

View full text Add to dashboard Cite

The behavior of zakat, infaq, and alms is very important for a person to get Muslim the truehappiness that is the happiness of the world and the hereafter. Religiosity is one of the factorsthat affect the happiness of a muslim. But the happiness it brings should be accompanied by thebehavior of the zakah, infaq, and alms. This research aims to know the influence of religiosityagainst the muslim's happiness and to find out whether the behavior of the zakat, infak and almsto moderate the relationship between religiosity with muslim‘s happiness.This research includedin this type of research quantitative research design with causality and using paradigms ofpositivistic method. The population in this research is muzakki and sampling using a purposivesampling that is as much as 100 respondents muzakki in LAZ Dompet Dhuafa Yogyakarta. Dataanalysis using regression analysis techniques Weight Least Squares.The results of this researchshow that religiosity effect significantly to the muslim's happiness. The behavior of the zakat,infaq, and alms was able to moderate positive relationship of religiosity with happiness muslim.

show abstract

“…Despite constructive studies and discussions on accountability in SE (Ebrahim et al, 2014;Izaguirre, 2015;Sarman, Zainon, Atan, Bakar, Yoke, Ahmad & Shaari, 2015), there are limited studies and discussions on accountability in the ISE context. Studies on ISEs are more focused on development concepts (Hati & Idris, 2014;Mohiuddin, 2017;Muhamed, Kamaruddin & Nasrudin 2018), sustainability (Abdul Kadir & Mhd Sarif, 2015); governance (Muhamed, Ramli, Shukor & Kamaruddin, 2016), financial management and classification (Kamaruddin & Auzair, 2018).…”

Section: Introductionmentioning

confidence: 99%

Accountability in Malaysian Islamic Social Enterprises (ISEs): Stakeholder Versus Management Perspectives

Kamaruddin

Auzair

2020

International Journal of Banking and Finance

View full text Add to dashboard Cite

This study compares stakeholder and management perspectives on accountability practices in Malaysian Islamic Social Enterprises (ISEs). Two sets of questionnaires were used in the survey for this study. The first set was answered randomly by 100 ISE stakeholders, and the second set was answered by the management from 102 Malaysian ISEs. The findings showed that both ISE stakeholders and ISE management have mixed agreement for all six proposed accountability dimensions. Based on this result, Malaysian ISEs need to improve their accountability practices, particularly with regard to input, output and procedures. The accountability measurement proposed in this study could also be used by other ISEs as indicators to evaluate their accountability practices.

show abstract

The Web-Based Accountability Practices in Social Enterprises: Validating the Stakeholder Theory

Cited by 15 publications

References 6 publications

Classification of Islamic Social Enterprise (Ise) in Malaysia Based on Economic Sectors

Classification of Islamic Social Enterprise (Ise) in Malaysia Based on Economic Sectors

The Influence of Religiosity Toward of the Muslim's Happiness With the Behavior of Zakat, Infaq and Alms as Moderating Variables

Accountability in Malaysian Islamic Social Enterprises (ISEs): Stakeholder Versus Management Perspectives

Contact Info

Product

Resources

About