Get 20M+ Full-Text Papers For Less Than $1.50/day. Subscribe now for You or Your Team.

Learn More →

Accountability and narrative disclosure by Muslim charity organisations in the UK

Accountability and narrative disclosure by Muslim charity organisations in the UK PurposeThis paper aims to explore a narrative disclosure by Muslim charity organisations (MCOs) in the UK.Design/methodology/approachUsing content analysis, this study assesses disclosure in MCOs’ trustee annual reports against the Statement of Recommended Reporting Practices (SORP) for charities using perspectives from accountability including the Islamic concept of accountability.FindingsThe findings suggest disclosure to be limited in showing how transactions and activities comply with the mandatory reporting requirements. Hence, MCOs need to increase their awareness of regulatory and sector challenges, as well as self-scrutiny of their current narrative reporting practices, especially in showing their mandatory reporting and hence religious accountability.Originality/valueThe paper provides important empirical data on the status quo of reporting practice by this important sub-sector. The paper provides a systematic analysis of the way trustee annual reports (TARs) are presented by MCOs and also provides a comprehensive framework for a better understanding of the minimum accountability requirements incumbent upon all charity organisations. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Islamic Accounting and Business Research Emerald Publishing

Accountability and narrative disclosure by Muslim charity organisations in the UK

Loading next page...
 
/lp/emerald-publishing/accountability-and-narrative-disclosure-by-muslim-charity-haXECJa9Vv

References (36)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1759-0817
DOI
10.1108/JIABR-06-2015-0024
Publisher site
See Article on Publisher Site

Abstract

PurposeThis paper aims to explore a narrative disclosure by Muslim charity organisations (MCOs) in the UK.Design/methodology/approachUsing content analysis, this study assesses disclosure in MCOs’ trustee annual reports against the Statement of Recommended Reporting Practices (SORP) for charities using perspectives from accountability including the Islamic concept of accountability.FindingsThe findings suggest disclosure to be limited in showing how transactions and activities comply with the mandatory reporting requirements. Hence, MCOs need to increase their awareness of regulatory and sector challenges, as well as self-scrutiny of their current narrative reporting practices, especially in showing their mandatory reporting and hence religious accountability.Originality/valueThe paper provides important empirical data on the status quo of reporting practice by this important sub-sector. The paper provides a systematic analysis of the way trustee annual reports (TARs) are presented by MCOs and also provides a comprehensive framework for a better understanding of the minimum accountability requirements incumbent upon all charity organisations.

Journal

Journal of Islamic Accounting and Business ResearchEmerald Publishing

Published: Feb 13, 2017

There are no references for this article.