WAQF ACCOUNTABILITY IN THE REPUBLIC OF YEMEN: An Empirical Analysis

Abstract

<p><em>The purpose of the study is to investigate how the Yemeni mutawallis (awqaf managers) perceive their accountability and how they discharge it. Accordingly, a survey was conducted covering 156 respondents from most of the Yemeni regions, and data analysis was based on descriptive statistics. The findings revealed that </em><em>the mutawallis are mostly perceived to be accountable to the government awqaf institutions, followed by the accountability to the waqif (donor).</em><em> </em><em>These perceptions were influenced by the organizational values and rules governing the waqf. </em><em>Finally, </em><em>the most significant mechanism used in discharging waqf accountability is the regular issuance of financial annual reports followed by the fulfilment of government auditing requirements, waqif requirements, as well as the customers’ satisfaction. These findings have significant implications for the Islamic economics and waqf theory, for the practitioners as well as for the policy makers in waqf and related areas. </em><em></em></p>

A bibliometric review of the Waqf literature

“…The secondary accountability of Waqf managers covers the secular dimension and relate to the beneficiaries, regulatory agencies and the general public. Therefore, the findings of Ayedh, Echchabi, and Ihsan (2018) complements the conceptual model of Ahmad and Hasan (2017) by specifying the importance of a specific type of accountability for mutawallis. Osman and Agyemang (2020), however, indicates the need for downward accountability for Waqf management.…”

“…Their study not only identifies the key stakeholders but also discusses the driving force of Waqf accountability. Ayedh, Echchabi, and Ihsan (2018) find that mutawallis show upward accountability instead of downward accountability. We find a detailed discussion on upward and downward accountability in Ahmad and Hasan (2017) where upward accountability is first linked to the spiritual dimension where Allah s. w. t. is the ultimate accounted, and all stakeholders of Waqf are accountable to him.…”

“…However, Siswantoro, Rosdiana, & Fathurahman (2018) only focus on cash Waqf institutions in Indonesia. Ayedh, Echchabi, and Ihsan (2018) makes a significant contribution by providing empirical evidence on the extent and mode preferred by mutawatir to discharge their accountability to the stakeholders. Their study not only identifies the key stakeholders but also discusses the driving force of Waqf accountability.…”

A Study of Performance Measurement of Waqf Institution

“…As a part of accountability mechanism, this study suggests that performance measurement is essential indicator to evaluate as to how nazhir has fulfilled the designated purpose of a waqf. Ayedh et al [5] affirm this finding through their study on waqf accountability in Republic of Yemen. One of the studies that employ financial indicators to measure waqf performance is a study by Sulaiman and Zakari [6].…”

Strategies and Tools for Effective Awqaf Asset Management

“…It is arguably true that accountability had underpinned the success story of waqf in the past, while its decline was attributed to the degradation of the mutawalli's accountability [16]. Accountability is indeed not only limited to financial statement [17]. Ihsan et al in their study used mechanisms of accountability proposed by Ebrahim which can be applied for waqf too [7] [18].…”