An institutional perspective for research in waqf accounting and reporting: a case study of Terengganu state Islamic Religious Council in Malaysia

• Main Authors: Abu Talib, Nori Yani, Abdul Latiff, Radziah, Aman, Aini
• Format: Article
• Language: English; English
• Published: Emerald Publishing Limited 2020
• Subjects: BPH Islamic Economics; BPH741 Waqf
• Online Access: http://irep.iium.edu.my/85393/7/85393_An%20institutional%20perspective%20for%20research%20in%20waqf%20accounting.pdf; http://irep.iium.edu.my/85393/8/85393_An%20institutional%20perspective%20for%20research%20in%20waqf%20accounting_Scopus.pdf; http://irep.iium.edu.my/85393/; https://www.emerald.com/insight/content/doi/10.1108/JIABR-11-2016-0132/full/html

Purpose – This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf insti...