Accounting and accountability of waqf, zakat and Baitul Mal (WZB) in Malaysia: A review of literature

• Main Authors: Sulaiman, Maliah, Mohamad, Muslim Har Sani, Abdul Rashid, Hafiz Majdi, Osman@Hussin, Ahmad Zamri, Siraj, Siti Alawiah, Nuhu, Ibrahim
• Format: Article
• Language: English
• Published: Institut Perakaunan Negara, Jabatan Akauntan Negara Malaysia 2016
• Subjects: HJ1438 Public Finance In Islam; HJ9701 Public accounting
• Online Access: http://irep.iium.edu.my/61497/6/61497_Accounting%20and%20accountability%20of%20Waqf_complete.pdf; http://irep.iium.edu.my/61497/

This article reviews literature on accounting and reporting for waqf, zakat and baitul mal (WZB). Given that WZB are under the purview of the State Islamic Religious Councils (SIRCs), the structure of the administrative machinery of Islamic affairs is discussed and how this gives rise to the unique...