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Communicated Accountability by Faith-Based Charity Organisations

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  • Sofia Yasmin
  • Roszaini Haniffa
  • Mohammad Hudaib

Abstract

The issue of communicated accountability is particularly important in Faith-Based Charity Organisations as the donated funds and use of those funds are often meant to fulfil religious obligations for the well-being of society. Integrating Stewart’s ( 1984 ) ladder of accountability with the Statement of Recommended Practice guidance for charities, this paper examines communicated accountability practices of Muslim and Christian Charity Organisations in England and Wales. Our content analysis results indicate communicated accountability to be generally limited, focusing on providing basic descriptive information rather than judgement-based information. Our interviews with trustees and preparers of Trustee Annual Reports in Muslim Charity Organisations identified the reasons being due to high donor trust and consequently weak demand by stakeholders for the latter type of information, as well as internal organisational issues related to the organisational structure and culture, lack of internal professional expertise and high accountability cost. Copyright Springer Science+Business Media Dordrecht 2014

Suggested Citation

  • Sofia Yasmin & Roszaini Haniffa & Mohammad Hudaib, 2014. "Communicated Accountability by Faith-Based Charity Organisations," Journal of Business Ethics, Springer, vol. 122(1), pages 103-123, June.
    • Handle: RePEc:kap:jbuset:v:122:y:2014:i:1:p:103-123
    DOI: 10.1007/s10551-013-1759-2
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    Cited by:

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    2. Ismail Adelopo & Ibrahim Rufai & Moshood Bello, 2023. "Financial Accountability and Religious Sentiments: The Case of Sukuk Bond," Journal of Business Ethics, Springer, vol. 182(2), pages 397-420, January.
    3. Yasmin, Sofia & Ghafran, Chaudhry, 2019. "The problematics of accountability: Internal responses to external pressures in exposed organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    4. Anna Samsonova-Taddei & W. Stuart Turley, 2019. "Accountability in an Independent Regulatory Setting: The Use of Impact Assessment in the Regulation of Financial Reporting in the UK," Journal of Business Ethics, Springer, vol. 155(4), pages 1053-1076, April.
    5. Yasmin, Sofia & Ghafran, Chaudhry & Haniffa, Roszaini, 2018. "Exploring de-facto accountability regimes in Muslim NGOs," Accounting forum, Elsevier, vol. 42(3), pages 235-247.
    6. Cristina Ortega-Rodríguez & Ana Licerán-Gutiérrez & Antonio Luis Moreno-Albarracín, 2020. "Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review," Sustainability, MDPI, vol. 12(14), pages 1-22, July.
    7. Nur Suriana Awaludin & Hairul Suhaimi Nahar & Hisyam Yaacob & Nor Suhaily Bakar, 2018. "Exploring Awqaf Governance: Preliminary Evidence of Governance Practices and Disclosure of Two Malaysian Awqaf Institutions استكشاف بعض الأدلة البدائية للأوقاف على ممارسة الحوكمة خلال منهج مؤسستين للو," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 31(1), pages 139-150, January.
    8. Akrum Helfaya & Amr Kotb & Rasha Hanafi, 2018. "Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice," Journal of Business Ethics, Springer, vol. 150(4), pages 1105-1128, July.
    9. Chaudhry Ghafran & Sofia Yasmin, 2020. "Ethical Governance: Insight from the Islamic Perspective and an Empirical Enquiry," Journal of Business Ethics, Springer, vol. 167(3), pages 513-533, December.
    10. Andrea Melis & Tasawar Nawaz, 2024. "The Impact of CEOs’ Personal Traits on Organisational Performance: Evidence from Faith-Based Charity Organisations," Journal of Business Ethics, Springer, vol. 190(4), pages 919-939, April.
    11. repec:abd:kauiea:v:31:y:2018:i:1:p:139-150 is not listed on IDEAS

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