Accounting treatment for corporate zakat: a critical review

MA Adnan, NBA Bakar - International Journal of Islamic and Middle …, 2009 - emerald.com
The purpose of this paper is to review the accounting treatments for corporate zakat, as
advocated by accounting standards and guidelines, as well as those been practised by …

A comprehensive review of barriers to a functional Zakat system in Nigeria: What needs to be done?

RAJ Saad, AU Farouk - International Journal of Ethics and Systems, 2019 - emerald.com
Purpose Muslims in Nigeria, like in many Muslim-majority countries, are striving to have a
functional Zakat system in search of solutions to the perennial problem of poverty and its …

The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective

IS Wahyuni-TD, H Haron, Y Fernando - International Journal of …, 2021 - emerald.com
Purpose This study aims to investigate the direct and indirect effects of good governance
and fraud prevention on the performance of Zakat institutions. Design/methodology …

A framework to analyse the efficiency and governance of zakat institutions

NA Wahab, A Rahim Abdul Rahman - Journal of Islamic Accounting …, 2011 - emerald.com
Purpose–This paper aims to present a conceptual model on the efficiency and governance
of zakat institutions that are responsible in collecting, managing and distributing zakat in …

[LIVRE][B] What is wrong with Islamic economics?: analysing the present state and future agenda

MA Khan - 2013 - books.google.com
ÔI read with great interest the current state of Islamic economics and finance as examined
by Muhammad Akram Khan, who has given a fresh outlook for the readers to find out its …

[LIVRE][B] Corporate Islam: Sharia and the modern workplace

P Sloane-White - 2017 - books.google.com
Compelling and original, this book offers a unique insight into the modern Islamic
corporation, revealing how power, relationships, individual identities, gender roles, and …

A comparative study of zakah and modern taxation

N Barizah, A Rahim, A Rahman - Journal of King Abdulaziz …, 2007 - papers.ssrn.com
This paper critically discusses the concept of zakah and taxation. The main objective of the
paper is, first, to compare and contrast zakah and taxation, especially on the legal …

Determinants of efficiency of zakat institutions in Malaysia: A non-parametric approach

NA Wahab, ARA Rahman - Asian Journal of Business and …, 2013 - juku.um.edu.my
Paying zakat is an obligation of the rich Muslims to give a specific amount of their wealth
(with certain conditions and requirements) to beneficiaries called al-mustahiqqin with the …

Promoting business zakah as a product of Islamic finance to fund social causes for well-being of the underprivileged: evidence from Bangladesh

N Hoque - Journal of Islamic Marketing, 2023 - emerald.com
Purpose This study aims to look into the scope of exploring and promoting business zakah
for the enhancement of the well-being of the underprivileged in society …

A zakat accounting standard (ZAS) for Malaysian companies

NBA Bakar, N Barizah - American Journal of Islamic Social …, 2007 - books.google.com
This paper focuses on the need to harmonize the practice of zakat on companies throughout
Malaysia by implementing a zakat accounting standard (ZAS). The objectives of this paper …