Waqf Accountability in the Republic of Yemen: An Empirical Analysis

Abdullah Ayedh, Abdelghani Echchabi, Hidayatul Ihsan

Abstract


The purpose of the study is to investigate how the Yemeni mutawallis (awqaf managers) perceive their accountability and how they discharge it. Accordingly, a survey was conducted covering 156 respondents from most of the Yemeni regions, and data analysis was based on descriptive statistics. The findings revealed that the mutawallis are mostly perceived to be accountable to the government awqaf institutions, followed by the accountability to the waqif (donor). These perceptions were influenced by the organizational values and rules governing the waqf. Finally, the most significant mechanism used in discharging waqf accountability is the regular issuance of financial annual reports followed by the fulfilment of government auditing requirements, waqif requirements, as well as the customers’ satisfaction. These findings have significant implications for the Islamic economics and waqf theory, for the practitioners as well as for the policy makers in waqf and related areas.


Keywords


Waqf accountability; Mutawalli;Republic of Yemen;Middle East

Full Text:

PDF

References


Abdul Rahman, A. (1998). Issues in Corporate accountability and governance: An Islamic perspective. The American journal of Islamic social sciences, 15(1), 55-69.

Abu Zuhrah, M. (1971). Muhazarat Fil Waqf. Cairo: Darul Fikr Al Arabi.

Alarashi, M. (2013). Awqaf in Sana’a in the history of al-Tabari and Razi. Sana’a: Althawra. Retrieved from http://www.althawranews.net/archives/323748

Ayedh, A., & Ihsan, H. (2013). Is there need for accounting standards for awqaf? International Conference on Economics and Finance (pp. 1-10). Istanbul: ICIEF.

Beattie, V., & Jones, M. (1994). An empirical study on graphical format choices in charity annual reports. Financial Accountability and Management, 10(3), 215-236.

Central Bank of Yemen. (2014). Yemeni Waqf law No. 144. Sana'a: Central Bank of Yemen.

Central Bank of Yemen. (2014). Yemeni Waqf law No. 32. Sana'a: Central Bank of Yemen.

Connolly, C., & Hyndman, N. (2001). A comparative study on the impact of revised SORP 2 on British and Irish charities. Financial accountability and management, 17(1), 73-97.

Cordery, C., & Morley, R. (2005). Hegemony, stakeholder salience and the construction of accountability in the charity sector. AFAANZ Conference (pp. 1-10). Melbourne: AFAANZ.

Crawford, L., Dunne, T., Hannah, T., & Stevenson, L. (2009). An exploration of charities’ governance and accountability. Scotland: The institute of chartered accountants of Scotland.

Dellaportas, S., Langton, J., & West, B. (2012). Governance and accountability in Australian charitable organisations: Perceptions from CFOs. International Journal of Accounting and Information Management, 20(3), 238-254.

Dusuki, A. W., & Abdullah, N. I. (2007). Why do Malaysian customers patronize Islamic Banks? International Journal of Bank Marketing, 25(3), 142-160.

Ebrahim, Alnoor. (2003). Accountability in practice: Mechanisms for NGOs. World development. Vol.31, No.5, pp. 813-829.

Hines, A., & Jones, M. (1992). The impact of SORP2 on the UK charitable sector : an empirical study. Financial accountability and management, 8(1), 49-67.

Hisham, Y. (2006). Waqf accounting in Malaysian state Islamic religious institutions: The case of Federal territory SIRC. Kuala Lumpur: International Islamic University Malaysia.

Hoexter, M. (1998). Waqf studies in the twentieth century: the state of the art. Journal of the economics and social history of the orient. 41(4 ), 474-495.

Hodail, H. (2012). The impact of the Islamic Waqf in the scientific renaissance in Yemen from the middle of the sixth century to the end of the eighth century AH. Awaqf Journal, 28(1), 1-10.

Hyndman, N. (1990). Charity accounting – An empirical study of information needs of contributors to UK fund raising charities. Financial accountability and management, 6(4), 295-307.

Hyndman, N. (1991). Contributors to charities – A comparison of their information needs and the perceptions of such by the providers of information. Financial accountability and management, 7(2), 69-82.

Hyndman, N., & McDonnell, P. (2009). Governance and charities: an exploration of key themes and the development of a research agenda. Financial Accountability & Management, 25(1), 5-31.

Hyndman, N., & McMahon, D. (2010). The evolution of the UK charity statement of recommended practice : the influence of key stakeholders. European Management Journal, 28(6), 455-466.

Hyndman, N., McKillop, D., Ferguson, C., & Wall, T. (2004). The financial accountability of Irish credit unions: An initial empirical study. Financial accountability and management, 20(3), 253-279.

Ihsan,H.(2014). Accountability Practice in a Waqf Institution in Indonesia: The Case of Dompet Dhuafa. Unpublished Ph.D thesis, International Islamic University Malaysia.

Ihsan, H., & Ayedh, A. (2015). A proposed framework of Islamic governance for awqaf. Journal of Islamic Economics, Banking and Finance, 11(2), 117-133.

Ihsan, H., & Ibrahim, S. H. (2011a). Waqf accounting and management in Indonesian waqf institutions: The cases of two waqf foundations. Humanomics, 27(4), 252-269.

Ihsan, H., & Ibrahim, S. H. (2011b). Waqf accounting and possible use of SORP 2005 to develop waqf accounting standards. In M. Kahf, & S. Mashitoh, Essential reading in contemporary waqf issues (pp. 353-385). Kuala Lumpur: Cert Publications.

Ihsan, H., Eliyanora, and Septriani, Y. (2016). Accountability mechanisms for awqaf institutions: Lessons learnt from the history, Journal of King Abdulaziz University: Islamic Economics, aVol 29, No 1, pp. 41-54

Ihsan, H. Maliah, S, Norhayati,M.A and Adnan, M.A. (2016). Waqf Accountability From The Stakeholder Salience Theory: A Case Study, Journal of Islamic Monetary Economics and Finance, Vol. 2, No. 1, pp 1-40.

Ihsan, H. Maliah, S, Norhayati,M.A and Adnan, M.A. (2017). A Study of Accountability Practice in Dompet Dhuafa of Indonesia, Journal of King Abdulaziz University: Islamic Economics, Vol 30, No 12, pp. 13-32

Jobome, G. (2006). Management pay, governance and performance : the case of large UK nonprofits. Financial accountability and management, 22(4), 331-358.

Majali, H. (2002). Awqaf in Yemen. Sana’a, Yemen: Awqaf in Yemen.

Md. Zain, S. (2005). Determinants of financial reporting practices on waqf by Malaysian state Islamic religious Council in Malaysia. Kuala Lumpur: International Islamic University Malaysia.

Miller, G. (1997). Charity accounting rules and annual reports in Hong Kong: A note. Financial accountability and management, 13(1), 71-79.

O’Dwyer, B. and Unerman, J. (2008). The paradox of greater NGO accountability: A case study of Amnesty Ireland. Accounting organizations and society. Vol.33, pp.801-824.

Oettle, K. (1986). The stages of development of public and charitable tasks with regard to connections with the financial accounting system. Financial accountability and management, 2(4), 235-250.

Osman, A. Z. (2012). Accountability in managing waqf properties: the case of two state religious councils in Malaysia. London: Royal Holloway University of London.

Rashid, S. (2008). Reason for decline of awqaf and how to bring about their revival. International conference on waqf and Islamic civilization (pp. 135-168). Isfahan: ICWIC.

Sulaiman, M., Adnan, M. A., & Mohd Nor, P. N. (2009). Trust Me! A Case study of the International Islamic University Malaysia’s Waqf Fund. Review of Islamic Economics, 13(1), 69-88.

Torres, L., & Pina, V. (2003). Accounting for accountability and management in NPOs. A comparative study of four countries : Canada, the United Kingdom, the USA and Spain. Financial accountability and management, 19(3), 265-285.

Toruman, C., Tuncsiper, B., & Yilmaz, S. (2007). Cash awqaf in the Ottomans as philanthropic foundation and their accounting practices. Accounting History International Conference. AHIC.

Transparency International. (2015). Transparency International Corruption Perceptions Index. Berlin: Transparency International. Retrieved from https://www.iaca.int/images/news/2016/Corruption_Perceptions_Index_2015_report.pdf

Williams, S., & Palmer, P. (1998). The state of charity accounting- developments, improvements and continuing problems. Financial accountability and management, 14(4), 265-279.

Yayla, H. (2007). Operating regime of truth: Accounting and accountability change in Sultan Suleyman waqf of the Ottoman Empire. Accounting History International Conference. Alberta: AHIC.




DOI: http://dx.doi.org/10.21043/qijis.v6i2.4030

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.