Antecedents of Zakat Payers’ Trust: The Case of Nigeria

Authors

  • Mustafa Murtala-Oladimeji Abioyea aDepartment of Accounting, Faculty of Management Sciences, University of Abuja, Abuja, Nigeria
  • Muslim Har-Sani Mohamad Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia (IIUM), Kuala Lumpur, Malaysia
  • Muhammad-Akhyar Adnan cDepartment of Accounting, Faculty of Economics, Universitas Muhammadiyah Yogyakarta (UMY), Yogyakarta, Indonesia

DOI:

https://doi.org/10.31436/ijema.v19i3.204

Abstract

Zakat payers’ trust is vital to zakat organizations because its absence will undermine the institutional effectiveness of zakat. Unlike other forms of voluntary donations, zakat is a religious duty guided by divine rules. However, zakat payers have choices to turn to collection channels of their preference either through governmental or voluntary zakat institutions. With increasing number of charitable organizations, competition for limited zakat and other donation becomes intense. Understanding the zakat payers’ compliance behavior is central
to the development of zakat institutions because their effectiveness to help the poor and other beneficiaries are heavily dependent on zakat collections. However, such studies are sparse. therefore the aim of this paper is to fill this gap by developing and validating the model of zakat payers’ trust in zakat institutions. The constructs of trust’s antecedents were drawn from resource dependence theory, legitimacy theory, and donor trust literature. Through structural equation modeling test, we found perceptions of board capital, legitimacy management and stakeholders’ orientation are important to determine zakat payers’ trust. The trust model represents the main contribution of this study. Importantly, necessity of understanding zakat payers’ trust are more pertinent at the place where proper zakat administration is still in its infancy stage as in the case of Nigeria.

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How to Cite

Abioyea, M. M.-O., Mohamad, M. H.-S., & Adnan, M.-A. (2013). Antecedents of Zakat Payers’ Trust: The Case of Nigeria. International Journal of Economics, Management and Accounting, 19(3). https://doi.org/10.31436/ijema.v19i3.204

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