Framing Accountability Model for Awqaf Institutions

Abstract

The agenda of waqf revitalization has called for the improvement in many aspects of waqf institutions. Besides the need for revisiting some fiqh rules and legal issues of waqf, the betterment of waqf management is also crucial. In this regard, accountability in managing waqf is undoubtedly essential. However, there is no common agreement among the waqf managers as to how waqf accountability should be shown. The multi interpretation of the notion of accountability has resulted various accountability model. Thus, the purpose of this paper is to synthesize the framework for waqf accountability. Through review of the existing literature, the paper provides the key themes that constitute the model of waqf accountability. This paper provokes the waqf regulators to develop accountability standards for waqf intuitions. In addition to this, the discussion in this paper could also benefit waqf managers in preparing accountability reports to the wide range of stakeholders.