Exploring de-facto accountability regimes in Muslim NGOs

Yasmin, S.; Ghafran., C.M.; Haniffa, R.

Abstract

This paper aims to deepen and advance our understanding of the de-facto accountability processes and practices within Muslim non-governmental organisations (NGOs). We employ a three-fold accountability framework of felt, imposed and adaptive accountability, supported by insight from the Islamic perspective to elucidate our empirical findings. We adopt this framework because it enables us to localise the notions of accountability, allowing a more complete understanding of the de-facto nature of Muslim NGO accountability to emerge within the context of religious ideals and between accountabilities that are externally imposed and those that are internally generated.

Citation

Yasmin, S., Ghafran., C., & Haniffa, R. (2018). Exploring de-facto accountability regimes in Muslim NGOs. Accounting Forum, 42(3), 235-247. https://doi.org/10.1016/j.accfor.2018.07.002

• Journal Article Type: Article
• Acceptance Date: Jul 12, 2018
• Online Publication Date: Jul 17, 2018
• Publication Date: Sep 30, 2018
• Deposit Date: Sep 15, 2019
• Publicly Available Date: Jan 17, 2020
• Journal: Accounting Forum
• Print ISSN: 0155-9982
• Electronic ISSN: 1467-6303
• Publisher: Taylor and Francis Group
• Peer Reviewed: Peer Reviewed
• Volume: 42
• Issue: 3
• Pages: 235-247
• DOI: https://doi.org/10.1016/j.accfor.2018.07.002
• Public URL: https://durham-repository.worktribe.com/output/1292006
• Related Public URLs: https://bradscholars.brad.ac.uk/handle/10454/16527