Enhancing zakat compliance through good governance: a conceptual framework
نویسندگان
چکیده
Purpose This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and payment compliance by using organisational legitimacy theory. Design/methodology/approach adopts content analysis review multidisciplinary literature that primarily relate institutions, public behaviour. Findings The has developed model, adapted from Abioye et al. (2013), concerning influence mechanisms on payers’ trust as moderator. model comprises four compliance. include board leadership attributes, transparency disclosure practices, stakeholder management practices procedural justice. Trust moderating effect Research limitations/implications is applicable regulated systems, where state established regulations for collection distribution zakat, such Saudi Arabia, Pakistan, Sudan Malaysia. Originality/value proposes based explain novelty study addition one new critical variable, justice, ’s (2013) framework. Secondly, proposed jurisdictions.
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ژورنال
عنوان ژورنال: ISRA international journal of Islamic finance
سال: 2021
ISSN: ['2289-4365', '0128-1976']
DOI: https://doi.org/10.1108/ijif-10-2018-0116