Microsoft Word - 18926-66534-1-SM-writer2-new-final Orga Receive doi:10.5 Abstra Having surviva are not for diss played account review suggest study u Raman' result, f The fou practice reportin skills on Keywo Accou anizatio Faculty Faculty ed: July 5, 2 5296/ajfa.v ct substantial l of Religio only repres seminating a significan tability issu of literatu ting plausib utilised van 's (2017) ta four main t ur themes a es; 2) eval ng disclosur n RNPOs’ a rds: Accou untabilit ons: Pos of Econom Jalan U E R of Econom Jalan U 2021 A 13i2.18945 l accountab ous-Based N senting the r ethical ma nt role in so ues involvin ure that ex ble contextu n Helden a xonomical hemes have are 1) exam luating the res practice accountabili untability, R ty Stud ssible C Z mics, Busines UMS, 8840 E-mail: zuba Rozaidy Ma mics, Busines UMS, 8840 E-mai ccepted: Se URL: ht bility standa Non-Profit O religion’s id assage and ociety, many ng RNPOs. xamined RN ual and app and Nortco methods in e been iden mining the RNPOs’ i es among R ity practices eligious No 23 dies in R Context Zubaidah Mo ss and Acco 00, Kota Kin aidah.mohd ahadi (Corre ss and Acco 00, Kota Kin il: zaidy@u ep. 26, 2021 https://doi.or ards and pr Organisatio deals but at good value y studies ha . 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In so doi Nabiha, Ras ies in RNPO act journal and accoun dentifying f uence of lea ncy, Taxono ccounting 946-052X 13, No. 2 think.org/ Gaps bah bah 21 sure the RNPOs ponsible RNPOs ore more onomical equently, ing, this sid, and Os. As a articles. ntability financial adership my 1. Intro In gene individu disclose 1996; R associat humani can be (Haniffa While B of trust implem by havi prepare Over t governa become particul al., 201 play a importa Since th financia RNPOs Despite there ar (Saat et financia explore RNPOS in comb to prov constru plausibl The tax and Ro journals RNPOs practice reportin skills to oduction eral, accou ual or orga e the results Roberts and ted with h ity (Yasmin viewed as fa and Huda Buddhist an t, aspiration mentation of ing adequat e financial re the past d ance practic e an increa larly, when 19; Roslan e significant ant and at th he main ob al growth, t s are left to b e the RNPO re many RN t al., 2013). al accounta e various co S, and subse batting acco vide fresh cting taxon le research xonomy con ozaidy et al s articles w s were ident es; 2) eval ng disclosur owards RNP untability is anisation to s in a transp d Scapens, aving good n et al., 201 s a broader aib, 2011) t nd Hindu so n, and loyal f the accoun te financial eports. decades, in ces, sound asingly im it involves et al., 2017 t role in so he same tim bjective of a thus, there be explored Os’ status a NPOs that e As a result, ability pract ontextual an equently, it ountability i avenues nomical rese gaps for fut nstruction fo l., 2017 tax were analys tified: 1) ex luating the res practice POs’ accoun s defined a be accoun parency man 1985). In d stewardsh 14). For exa r concept c that is desig cieties show lty (Jayasin ntability mo managemen ncorporating financial m portant ele s Religious- 7; Atan et a ociety, thei me contribu a non-profit are many f d. s a public engaged wit , more dema tices in ma nd practica will provid issues from of accoun earch theme ture study. for this stud xonomical m sed and as xamining th RNPOs’ i es among R ntability pra 24 as the inter ntable for th nner (Paiva addition, th hip and ad ample, from consisting o gned for A wed the mai nghe and So odel in man nt practices g accounta management ement in p -Based Non al., 2017; Ja ir contribut uting to the t organisati facets of pe frontier in th mismana and from th anaging the al contexts de better un m reoccurring ntability pe es from rela dy was base methods of a result, f he outcomes internal con RNPOs, and actices. The Asian rnal and e heir activiti a & Carvalh he concept dhering to c m the Islam of vicegere Allah and its in mechanis oobaroyen, naging chur s, such as h bility prac t, adhere to projecting v n-Profit Org ayasinghe & tions to th country’s s ion is neith erspectives fighting an agement of f he public for eir funds. T of account nderstanding g in the futu erspectives ated journa ed on van H f themes ca four themes s of corpora ntrol practi d 4) explorin e rest of the n Journal of F xternal dut ies, accept ho, 2018; Ed of account common no mic perspect ency, trust, s subjects (B sms of accou 2009). For rches is com having accou ctices (i.e., o high ethic virtuous im ganizations & Soobaroy e public w social-econo er profit-m of account nd champion funds and f r RNPOs to Thus, there ability pers g and solut ure. Therefo involving l articles, a Helden and ategorisation s of accoun ate integrity ices; 3) id ng the influ paper is str Finance & Ac ISSN 19 2021, Vol. 1 ajfa.macro ty that dict responsibil dwards and tability is n norms and tive, accoun and respo (Basri et al. untability is r the Christ mmonly ref unting pers integratin cal standard mages and (RNPOs) ( yen, 2009). welfares are nomic devel making nor r tability prac ning human fraudulent a o incorporat e is an urg spectives in tions for au fore, this stu g RNPOs and then sug Northcott’s n. In so do ntability stu y and accoun dentifying f uence of lea ructured as ccounting 946-052X 13, No. 2 think.org/ tates an lity, and d Hulme, normally rules of ntability nsibility ., 2016). s consist tian, the ferred to sonals to ng good ds) have values, (Fang et RNPOs e highly lopment. reaching ctices of n rights, activities te decent gency to nvolving uthorities udy aims through ggesting s (2010) oing, 60 udies in ntability financial adership follows. It start explana follow conclud identifie 2. Rese To iden perspec commo account of them al.'s (20 The firs that stu of the jo account and 68 journals Auditin Perspec Accoun account A. B. C. D. 3. The M The jou revealed The det 3.1 The Theme RNPOs over the Jayasin category organis s with a d ation of the with an e ding remark ed themes. earch Meth ntify the n ctives, sever on or popu tability prac mes are infal 017) taxono st step in c died accoun ournal artic ting, and ma percent of s, ranging f ng & Accou ctive on A nting Histo tability stud Examining Evaluating Identifying Exploring t Main Them urnals were d that most tails of each eme A: Exam A refers to s. Studies th e past decad ghe and So y mainly v ational cultu discussion e selection elaboration ks on the od: Classif new segmen ral steps are ular themes ctices in RN llible, this s mical meth categorising ntability pra cles was lim anagement j the articles from busine untability J Accounting orians Journ dies in RNP the outcom the RNPOs financial re the influenc mes in Acco grouped ba of the articl h theme will mining the O a study that hat employe des (see, Ali oobaroyen, ventured on ures, and (ii on the me of academi of key iss future rese fying Them nts of stud e needed, it s of study NPOs. To en tudy follow ods of them g the theme actices in re mited to artic journals. A s were publ ess, manage Journal (AA (CPA); A nal. Hence Os: mes of corpo s’ internal co eporting dis ce of leaders ountability ased on the les are focu l be discuss Outcomes of t focused on d theme A a i et al., 2020 2009 and I n these thr ii) whistleb 25 ethodologic ic journals sues from earch’s sugg mes dy and/or n t includes i (i.e., topic nsure the pr ws van Held mes categori s begins by eligious-bas cles that we s a result, 6 lished in top ement, and AAJ); Briti Accounting e, the foll orate integri ontrol pract sclosures pr ship skills to Studies in e similarity used on them ed in the ne f Corporate n the outcom are mostly b 0; Atan et al Irvine, 2005 ree main a lowing pers Asian cal process and the cla the identif gestion dra new areas identify, ana cs/subject/is rocess of id den and Nor isation. y identifyin ed non-prof ere publishe 60 relevant j p-tier (high accounting ish Accoun g, Organiz owing are ity and acco tices. ractices amo owards RNP RNPOs of their res me A, then fo ext subsectio e Integrity a mes of corpo based on fra ., 2017; Ars 5). Based o areas of top spectives. n Journal of F of the stu assification fied theme awn from t of research alyse, and c ssues/subjec dentification rthcott’s (20 ng the relev fit organisat ed in high-im ournals arti h impact/ind journals, su nting Revie ations and the four ountability p ong RNPOs POs’ accoun earch objec followed by ons. and Account orate integri aud cases inv shad et al., 2 on the analy pics: (i) et Finance & Ac ISSN 19 2021, Vol. 1 ajfa.macro udy, includ n procedure es and end the analysis h in accoun categorise t cts) connec n and catego 010) and Ro vant journal tions. The s mpact inter icles were r dexes) inter uch as Acc ew (BAR); d Society themes re practices. s. ntability pra ctives. The theme B, C tability Pra ity practice volving the 2015; Given ysis, studies thical cultu ccounting 946-052X 13, No. 2 think.org/ ding the s. Then, ed with s of the ntability the most cting to orisation ozaidy et l articles selection rnational eviewed rnational ounting, Critical (AOS); egarding actices. analysis C, and D. actices s among RNPOs ns, 2012, s in this ures, (ii) Studies individu in prom and org Jayasin individu and altr activitie mind. M account aimed t general relation For org organis that org in corpo maintai 2019; A revealed better o Whistle and acc urgency public c fraudule which c and pot discusse detectin impacts 3.2 The RNPOs with po Ramli, emanate Ventura NGOs’ abuse s also acc 2016; C in ethical ual’s religio moting proso ganisational ghe and S ual level, fo ruistic attitu es irrespecti Meanwhile, tability prac to strengthe , the previou nship betwee ganisational ational cult ganisational orate practic in a good org Atan et al., 2 d that organ organisation eblowing pe countability y for RNPO confidence. ent behavio consequentl tential stake ed the char ng inherent s on the org eme B: Eval s are never oor internal 2017; Atan ed from Ch a and Danie fraudulent candals inv cused of em Cornell et al culture (i) osity ideal s ocial behavi l level (see, Soobaroyen, or instance, J udes motiv ive of religi at organisa ctices imple en the temp us study ind en accounta cultures (i tures toward culture is h ces, which i ganisationa 2017; Sense nisation wit nal performa erspectives y practices a s to adopt w Having sou ours detectio ly increased eholders (A racteristics fraudulenc anization’s luating the R shy from f control sys n et al., 201 hristian-bas l, 2010; Bu cases is no volving Cath mbezzlement l., 2013; Bu ) dispensed uch as dona our or volun , Chuto et a 2009; Irv Jamal et. al. vate Muslim ious backgr ational leve ementation ple’s righte dicates that ability and c ii), a study d RNPOs’ c highly influe is often prac al image or s es-Ozyurt, 2 th the same ance, as wel (iii) are the among RNP whistleblowi und whistleb on, and at t d the RNPO Ali et al., 20 of whistleb e behaviour survival. RNPO’s Inte fraudulent c tems (Zaino 17). Context sed organisa udde, 2008; ot a strange holic church t of funds a dde, 2008; B 26 d empirical ating, volun ntary action al., 2020; S vine, 2005; (2019) stud m members round with el, Jayasingh is perceive eous and pr the ethical c corporate in in this cat corporate in enced by the cticed by th strong work 2015; Given e values and ll as a benef e third com POs. Studie ing practice blowing pra the same ti s’ chances o 020). For in blowing tha rs and help ernal Contr cases, espec on et al., 20 tually, most ations (see, and Elson e e phenomen hes, and on and illegal le Bowrin, 20 Asian l supports nteering, an n at both inst Septianto et Grimalda dy revealed in Islamic peace and h he and Soob ed by peop rudent imag culture is th ntegrity (Ata tegory main ntegrity prac e RNPOs’ e he RNPOs w k ethic (see, ns, 2012). F d beliefs wi ficial trait in mmon topic es in this c es to enhanc actices will me projecti of acquiring stance, a stu at should be ing the RN rol Practices cially amon 014; Arshad t of the stu , Tanui et a et al., 2007) non, since th n top of that easing of ch 04). n Journal of F to back up d helping o titutional lev al., 2020; and Sacco that Islamic c NGOs to harmony as baroyen (20 le as being ge to the re he most impo an et al., 200 nly discusse ctices. More ffort in prov with the und Slatten et al For example ll motivate n attracting of study in ontext main e their integ provide a d ing a positi g more dona udy from A e implemen NPOs to min s ng small an d et al., 2015 dies in this al. 2016; C ). Coverage here are ma , some of th hurch’s prop Finance & Ac ISSN 19 2021, Vol. 1 ajfa.macro p the prem others are be vels- i.e., in Jamal et al oni, 2005). c beliefs and involve in s the focal p 009) found g ceremonia eligious soc ortant featu 07). ed the influ eover, studi viding trans derlying obje l., 2020; Fan e, Atan et al employees new volunt corporate i nly focused grity and to diagnostic si ive integrity ations from Arshad et al nted by RN nimize the n nd medium 5; Kamarud s category a Cornell et a on Christia any cases o hose church perties (Tan ccounting 946-052X 13, No. 2 think.org/ mise that eneficial ndividual, l., 2019; At the d values, n charity points in that the al rituals ciety. In ure in the uence of ies show sparency ective to ng et al., l. (2017) to have teers. integrity d on the increase ignal for y image, existing l. (2015) NPOS in negative RNPOs ddin and are often al. 2013; an-based of sexual hes were nui et al., In addit Ramli, al., 200 importa measure 2017; A practice scarce ( studies 3.3 The Recentl motivat lack of a and goo stakeho al., 202 studies reportin al., 201 Howeve stringen informa informa inconsis (Saping adminis examin disclosu suggest among al., 201 3.4 The Practic The fou RNPOs studies Bartune glimpse location Phipps tion, other 2017; Tanu 07 discusse ance of m ement syste Arvidson an es in other (Said et al. are needed eme C: Iden ly, more res ted by nume accountabil od governan olders are sta 20; Paiva an in this cat ng disclosur 6; Paiva an er, previous nt reporting ation by th ation (Rosla stent standa gi et al., 20 strative info ed disclosu ures among t that more RNPOs (Sa 4; Radzi an eme D: Exp es urth theme s’ accountab among RN ek, 1984). H e on the emb n, size, cultu et al., 2010 studies in t ui et al., 201 d the adva measuring ems in the o nd Lyon, 20 main religi , 2013; Lig in this cont tifying Fina searchers ha erous report lity practice nce models arting to que nd Carvalho tegory also res in entici d Carvalho, s literature r g requirem e RNPOs s an et al., 2 ards and gui 020, Roslan ormation ra ure practice g RNPOs ha studies are apingi et al., nd Noor, 201 ploring the I is a study f bility practic NPOs (see P Hence, stud bedded mot ure, and org ; Geer et al. this categor 16; Cornell antages of h RNPOs’ p organisation 014). Howe ions (such ghtbody, 20 text (Kamar ancial Repo ave ventured ted fraudule s, such as ef have tarnis estion the R o, 2018; Ro elaborate ing more fin , 2018; Ram revealed tha ents. This since they 2017; Arsha delines in p n et al., 201 ather than fi s in variou ave been n needed, es , 2020; Rosl 12). Influence of focused on ces. Study in Phipps et a dies on lead tivations and anisational ., 2016; Ars 27 ry, such as et al, 2013 having effe performance ns (Gresako ever, studies as Islam, B 000; Elson ruddin and R orting Disclo d into this c ent cases inv ffective fina shed the RN RNPOs’ abil oslan et al., the advant nancial supp mli et al., 20 at RNPOs ar unfavourab are less pr ad et al., 2 preparing fin 17). As a r inancial ach us organizat neglected (Y specially in lan et al., 20 of Leadersh the explora n the area is al., 2010; M dership in R d challenge and institut shad et al., 2 Asian Daff and P ; Saat et al. ective intern es through ova, 2020; M s that exam Buddhism, et al., 2007 Ramli, 2017 osure Pract category of s volving RNP ancial proce NPOs’ repu ity in manag 2017; Zain tage of hav ports from R 018; Yasmin re often bein ble rule af ressured to 013). This nancial repo result, RNP hievements. tions, studie Yasmin et a examining 017; Yasmin ip Skills To ation of the the least fav McMurray e RNPOs give s faced by t ional structu 2018). n Journal of F Parker, 2020 , 2013; Bud nal controls implemen Moura et al mined RNPO Hinduism, 7; Bowrin, 7; Sani et al tices among study. This POs. Studie edures, prop utation and c ging their re non et al., 2 ving a high RNPOs’ sta n and Haniff ng imposed ffects the q provide tra situation h orts for non-p POs are ofte . Although es on financ al., 2014). T financial re n and Hanif owards RNP effects of l vourite them et al., 2009 es a context the RNPOs, ures (Ortiz- Finance & Ac ISSN 19 2021, Vol. 1 ajfa.macro 0; Kamarud dde, 2008; s practices nting perfo l., 2018; San Os’ internal etc.) are re 2004). Thu l., 2017). g RNPOs new trend h s have revea per auditing consequent esources (Sa 2014). Besid h level of f akeholders ( ffa, 2015). d or subjecte quality of r ransparent f happens bec -profit organ en disclosin many studi ncial guideli Thus, some reporting gu ffa, 2015; Ya POs’ Accoun leadership s me in accou 9; Lightbody tual and the , depending -Gomez et a ccounting 946-052X 13, No. 2 think.org/ ddin and Elson et and the ormance ni et al., l control elatively us, more has been aled that systems, ly, more apingi et des that, financial (Basri et ed to less reported financial cause of nisations ng more ies have ines and authors uidelines Yasmin et ntability skills on ntability y, 2000; eoretical on their al., 2020; the serv The em since le 2016; S influenc account qualitie member McMur lack of heavily caused 4. Conc Our tax religiou lack of and Hin occur in (2016) there is posed a perform context types of Moreov develop because requirem RNPOs exampl inconsis al., 202 Besides organis valuabl organis RNPOs financia (Arshad vice of their mbeddedness eader plays a Sharip et al ced an org tability pra es of good rs to achiev rray et al., 2 studies in t relies on p a lack of de clusion Rem xonomical us-based NG studies don ndu. More s n Christian- expressed t an uptrend an extreme m their due provides a f religions. ver, despite ped countrie e many de ments and s to be follo e, in Malay stency in fin 0; Zainon a s that, for t ations (i.e., e understa ations. Mo s are crucia al managem d et al., 201 r teams, (ii) s of leaders a central rol ., 2019). Fo ganisation’s actices in th leadership ve organisat 010; Arshad this categor erception m emands from marks analysis sh GOs is main ne from the studies in ot -based NGO the need to in fraudule concern am diligent in greater opp e the incre es, there has eveloping c low legal f owed (Paiva ysia, studie nancial disc and Wah, 20 he future, c religious, a anding of re studies al to ensure ment can b 3). the mission s’ moral va le in promot or example, accountab he organisa such as co tional objec d et al., 201 ry might be models rathe m academic hows that m nly derived f perspective ther religion Os but also conduct mo nt cases inv mong Musl managing d portunity to asing studi s been little countries ha framework a and Carva es showed a closure requ 014; Arshad comparative and non-rel the interpl concerning e more inf e scrutinise 28 n, and (iii) a alues positiv ting accoun , Atan et al bility throug ations. Mor ommunicati ctives (Moh 8; Ortiz-Go e due to the er than emp c readers for most of the from Christ e of other m ns are need occurred in ore empiric volving Islam lims toward donations a explore RN ies on acc study on th ave been uniformity alho 2018; R a low comp uirements fo d et al., 2013 e case stud ligious-base lay issues the imple formation a ed by both Asian act with just vely affects ntability valu l. (2017), fo gh the role reover, oth ion skill ca d Sharip et omez et al., 2 e nature of t ploying emp r more studi e literature tian-based in major religion ded because n other relig al research mic-based n ds the abili accountably NPOs’ accou ountability he RNPOs in associated for good g Ramli et al. pliance lev for RNPOs ( 3). ies between ed NGOs) a between mentation about the tr h parties, th n Journal of F ice (Ortiz-G organisatio ues to its me ound that le es of leade er studies apabilities i al., 2019; A 2020; Yaghi the study o pirical case s ies to be don on accoun nstitutions, w ns including accountabi gions. For i on Islamic- non-profit o ity of Islam . Thus, mo untability pr practices n developin with less governance , 2018; Bas el of transp (Sapingi et n different t are highly n various ty of accounta ransparency he authoriti Finance & Ac ISSN 19 2021, Vol. 1 ajfa.macro Gomez et al onal accoun embers (Ge eadership in ers in enco examined in motivati Arshad et a i, 2008). He of this categ studies met ne in this ca ntability stu while there g Islam, Bu ility issues n instance, Sa -based NGO organisation mic-based N ore research practices in d among RN ng countries stringent s practices f sri et al., 20 parency du al., 2020; Y types of no needed to p ypes of no ability prac y and effici ies, and the ccounting 946-052X 13, No. 2 think.org/ ., 2020). ntability, eer et al., ndirectly ouraging external ng their l., 2018; ence, the gory that thod that ategory. udies in is still a uddhism, not only ani et al. Os since s, which NGOs to h in this different NPOs in s. This is statutory for their 16). 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