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Article
Publication date: 12 April 2013

Murtala Oladimeji Abioye Mustafa, Muslim Har Sani Mohamad and Muhammad Akhyar Adnan

The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution.

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Abstract

Purpose

The purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution.

Design/methodology/approach

Based on the literature review and experience survey, a context specific questionnaire was developed as the main method of quantitative data collection. The instrument was administered to a sample of Muslim professionals who observe religious seclusion in the last ten days of the Islamic fasting month (itqaf) in 12 purposely selected mosques across four states and the federal capital territory.

Findings

Drawn from the resource dependence and legitimacy theories, the study finds that board capital, disclosure practices, governmental model of zakat institution, and stakeholder management were identified through the use of structural equation modeling as being the antecedents of zakat payers' trust.

Originality/value

This paper is the first to report an empirically based model of zakat payers' trust.

Details

Journal of Islamic Accounting and Business Research, vol. 4 no. 1
Type: Research Article
ISSN: 1759-0817

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