Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof

Yusof, Norlaila (2021) Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof. Journal of Emerging Economies & Islamic Research, 9 (1). pp. 29-42. ISSN (e-ISSN): 2289-2559

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Abstract

The purpose of accounting standard is to govern the accounting process and subsequently reporting for entities. Hence, the absence of a specific accounting standard to govern the accounting for an entity would be problematic and would give rise to several issues. This research aims to understand how the absence of a specific accounting standard affects the accounting practices of an entity. The findings show how the waqf corporation tries to adhere to the prevailing accounting standard, which is not specific for waqf institutions, and how important it is to have a specific accounting standard in place for waqf institutions.

Metadata

Item Type: Article
Creators:
Creators
Email
Yusof, Norlaila
norlailayusof@gmail.com
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > Islam > Waqf. Awqāf. Charities. Endowments
H Social Sciences > HJ Public Finance > Finance, Islamic
Divisions: Universiti Teknologi MARA, Shah Alam > Faculty of Business and Management
Journal or Publication Title: Journal of Emerging Economies & Islamic Research
UiTM Journal Collections: UiTM Journal > Journal of Emerging Economies and Islamic Research (JEEIR)
ISSN: (e-ISSN): 2289-2559
Volume: 9
Number: 1
Page Range: pp. 29-42
Official URL: https://doi.org/10.24191/jeeir.v9i1.11305
Item ID: 47442
Uncontrolled Keywords: Accounting Standard, Accounting Practices, Waqf
URI: https://ir.uitm.edu.my/id/eprint/47442

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47442

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