Accounting And Accountability In Islamic Religious Organizations : A Case Study Of Pesantren In The Province Of Nanggroe Aceh Darussalam - Indonesia

This study concerns the perceptions of Muslim scholars regarding how the Islamic religious organizations demonstrate their financial accountability and the role of financial reporting in enhancing such accountability, as well as the practice of accounting and accountability in a selected pesantr...

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Main Author: Basri, Hasan
Format: Thesis
Language:English
Published: 2010
Subjects:
Online Access:http://eprints.usm.my/42472/1/HASAN_BASRI_HJ.pdf
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id my-usm-ep.42472
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spelling my-usm-ep.424722019-04-12T05:26:47Z Accounting And Accountability In Islamic Religious Organizations : A Case Study Of Pesantren In The Province Of Nanggroe Aceh Darussalam - Indonesia 2010-10 Basri, Hasan HD28-70 Management. Industrial Management This study concerns the perceptions of Muslim scholars regarding how the Islamic religious organizations demonstrate their financial accountability and the role of financial reporting in enhancing such accountability, as well as the practice of accounting and accountability in a selected pesantren in the Nanggroe Aceh Darussalam (NAD) province, Indonesia. The study takes a qualitative approach in which the data is mainly derived from semi-structured interviews and relevant documentary materials as well as observation of the pesantren daily life. The findings suggest that the “Muslim scholars” interviewed have concerns regarding accounting and accountability practices in Islamic religious organizations. The majority of Muslim scholars interviewed pointed out that Islamic religious organizations have an obligation to be accountable to society, such as to the donors and their beneficiaries and to God as well. They emphasize that accountability in Islam is understood as being broader than what is generally understood in conventional accountability, which is not deemed to extend beyond human society. It is clearly stated that accounting and accountability activities play a very significant role in Islamic history and that they are part of the sacred activities, as the division between religious and secular is unknown in Islam. 2010-10 Thesis http://eprints.usm.my/42472/ http://eprints.usm.my/42472/1/HASAN_BASRI_HJ.pdf application/pdf en public phd doctoral Universiti Sains Malaysia Pusat Pengajian Pengurusan
institution Universiti Sains Malaysia
collection USM Institutional Repository
language English
topic HD28-70 Management
Industrial Management
spellingShingle HD28-70 Management
Industrial Management
Basri, Hasan
Accounting And Accountability In Islamic Religious Organizations : A Case Study Of Pesantren In The Province Of Nanggroe Aceh Darussalam - Indonesia
description This study concerns the perceptions of Muslim scholars regarding how the Islamic religious organizations demonstrate their financial accountability and the role of financial reporting in enhancing such accountability, as well as the practice of accounting and accountability in a selected pesantren in the Nanggroe Aceh Darussalam (NAD) province, Indonesia. The study takes a qualitative approach in which the data is mainly derived from semi-structured interviews and relevant documentary materials as well as observation of the pesantren daily life. The findings suggest that the “Muslim scholars” interviewed have concerns regarding accounting and accountability practices in Islamic religious organizations. The majority of Muslim scholars interviewed pointed out that Islamic religious organizations have an obligation to be accountable to society, such as to the donors and their beneficiaries and to God as well. They emphasize that accountability in Islam is understood as being broader than what is generally understood in conventional accountability, which is not deemed to extend beyond human society. It is clearly stated that accounting and accountability activities play a very significant role in Islamic history and that they are part of the sacred activities, as the division between religious and secular is unknown in Islam.
format Thesis
qualification_name Doctor of Philosophy (PhD.)
qualification_level Doctorate
author Basri, Hasan
author_facet Basri, Hasan
author_sort Basri, Hasan
title Accounting And Accountability In Islamic Religious Organizations : A Case Study Of Pesantren In The Province Of Nanggroe Aceh Darussalam - Indonesia
title_short Accounting And Accountability In Islamic Religious Organizations : A Case Study Of Pesantren In The Province Of Nanggroe Aceh Darussalam - Indonesia
title_full Accounting And Accountability In Islamic Religious Organizations : A Case Study Of Pesantren In The Province Of Nanggroe Aceh Darussalam - Indonesia
title_fullStr Accounting And Accountability In Islamic Religious Organizations : A Case Study Of Pesantren In The Province Of Nanggroe Aceh Darussalam - Indonesia
title_full_unstemmed Accounting And Accountability In Islamic Religious Organizations : A Case Study Of Pesantren In The Province Of Nanggroe Aceh Darussalam - Indonesia
title_sort accounting and accountability in islamic religious organizations : a case study of pesantren in the province of nanggroe aceh darussalam - indonesia
granting_institution Universiti Sains Malaysia
granting_department Pusat Pengajian Pengurusan
publishDate 2010
url http://eprints.usm.my/42472/1/HASAN_BASRI_HJ.pdf
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