Conceptual Framework on Incorporating Accounting Value in the Disclosure of Mosque Sadaqah Fund Reporting

The purpose of the study is to focus on sadaqah management in mosques in Malaysia and will adopt the quantitative and qualitative technique. The study provides an in depth understanding on the influence of accounting culture on disclosure and reporting of sadaqah with regards to mosques. Data are gathered from interview with key personnel of mosques, examination of documents, observations and survey distribution. Findings of the study will help the mosques and state religious authorities to apply and adopt accounting culture dimension secrecy versus transparency, conservatism versus optimism, professional versus statutory control and uniformity versus flexibility to further strengthen the reporting and disclosure system relating to sadaqah receipt and distribution. This could improve the level of confidence among sadaqah benefactors and beneficiaries. The outcomes would enhance the financial reporting and disclosure system in relation to the receipts and distribution of sadaqah funds and assist the mosque management in maximising the utilisation of sadaqah funds in a more effective and efficient manner; thus reducing the dependency on taxpayers fund to finance the mosques' operation costs and activities expenses.