Purpose–The purpose of this paper is to review the accounting treatments for corporate
zakat, as advocated by accounting standards and guidelines, as well as those been …

Purpose Muslims in Nigeria, like in many Muslim-majority countries, are striving to have a
functional Zakat system in search of solutions to the perennial problem of poverty and its …

The effects of good governance and fraud prevention on performance of the zakat institutions
in Indonesia: a Sharīʿah forensic accounting perspective | Emerald Insight Books and journals …

Purpose–This paper aims to present a conceptual model on the efficiency and governance
of zakat institutions that are responsible in collecting, managing and distributing zakat in …

Compelling and original, this book offers a unique insight into the modern Islamic
corporation, revealing how power, relationships, individual identities, gender roles, and …

This paper critically discusses the concept of zakah and taxation. The main objective of the
paper is, first, to compare and contrast zakah and taxation, especially on the legal …

Since its corporatization, the collection of zakat by Lembaga Zakat Selangor has increased
from RM13. 8 million in 1991 to RM336. 8 million in 2010. However, some quarters have …

Paying zakat is an obligation of the rich Muslims to give a specific amount of their wealth
(with certain conditions and requirements) to beneficiaries called al-mustahiqqin with the …

Purpose This study aims to look into the scope of exploring and promoting business zakah
for the enhancement of the well-being of the underprivileged in society …

This paper focuses on the need to harmonize the practice of zakat on companies throughout
Malaysia by implementing a zakat accounting standard (ZAS). The objectives of this paper …