Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]

Hassan, Masita and Abdullah, Salina and Mohd Sehat, Rahayu and Abu Bakar, Norlinda Tendot (2017) Qualitative characteristics accounting information of kariah mosque: A concept paper / Masita Hassan … [et al.]. In: 2nd International Islamic Heritage Conference (ISHEC 2017), 14-15 November 2017, Avillion Hotel Melaka.


All financial transactions should be included in organisations' reports in order to provide complete financial information to its primary and other users. Therefore, financial reports prepared by kariah mosque should encompass qualitative characteristics that would assist users in decision making. Malaysian Accounting Standard Board (MASB) has outlined the characteristics that should be included in business organisation financial report. However, kariah mosques are categorized under non-profit organisation, thus, characteristics may differ from profit making organisation. This study is objectively to investigate the understanding of qualitative characteristics and the usefulness of financial information that presented in kariah masjid‘s financial report. The study will use qualitative characteristics that adopted from Malaysian Accounting Standard Board (MASB) namely relevance, faithful representation, comparability, verifiability, timeliness and also other characteristics that suggested from previous literature. The study will use self-administer questionnaire, distributed to users (working committees, funders, donors) and preparer of kariah masjid‘s financial report. It is estimated that the understanding the quality of financial report would be different among users and preparers.


Item Type: Conference or Workshop Item (Paper)
CreatorsID Num. / Email
Abdullah, SalinaUNSPECIFIED
Mohd Sehat, RahayuUNSPECIFIED
Abu Bakar, Norlinda TendotUNSPECIFIED
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > Islam > General works on Islam
Divisions: Universiti Teknologi MARA, Melaka > Alor Gajah Campus
Event Title: 2nd International Islamic Heritage Conference (ISHEC 2017)
Event Dates: 14-15 November 2017
Page Range: pp. 749-756
Item ID: 20210
Uncontrolled Keywords: Accounting information; Kariah mosque
URI: http://ir.uitm.edu.my/id/eprint/20210


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