Financial reporting of qaryah mosques in kuala terengganu

Shaharuddin, Shahida and Sulaiman, Maliah (2013) Financial reporting of qaryah mosques in kuala terengganu. In: 2nd International Management Conference 2013 (IMaC' 2013), 14th - 15 th December, 2013, Universiti Sultan Zainal Abidin (UniSZA).

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The relationship between mismanagement of funds and poor accounting practices in religious organizations has been long discussed by previous scholars (Abdul Rahman and Goddard, 1998; Bowrin, 2004 and Sulaiman et al, 2008). This study is aim to examine the financial reporting practice of qaryah mosques in Kuala Terengganu. The questionnaire was disseminated to seventy-six qaryah mosques in Kuala Terengganu but only thirty-nine responded. Interview had been conducted to a few respondents in order to overcome the limitation of questionnaire survey. This study found that qaryah mosques in Kuala Terengganu have implemented satisfactory control over financial reporting. Nevertheless, they have weak control in terms of auditing. Hence, the accounting practices in qaryah mosques need to be improved so that the risk of embezzlement could be reduced.

Item Type: Conference or Workshop Item (Paper)
Keywords: Financial reporting; Religious organizations; Qaryah mosques; Kuala Terengganu; Accountability.
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Institute: Faculty of Law, Accountancy & International Relations
Depositing User: Shahida Shaharuddin
Date Deposited: 13 Jan 2015 05:19
Last Modified: 13 Jan 2015 05:19

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