Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 1 Gusau Journal of Accounting and Finance (GUJAF) Vol. 2 Issue 1, April, 2021 ISSN: 2756-665X A Publication of Department of Accounting and Finance, Faculty of Management and Social Sciences, Federal University Gusau, Zamfara State -Nigeria Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 2 INHERITANCE MANAGEMENT AND ACCOUNTABILITY: A CASE STUDY OF Z AND S INHERITANCE COMMITTEE IN LAGOS OF NIGERIA M.O.A. Mustafa PhD. Department of Accounting Faculty of Management Sciences University of Abuja, FCT Abuja, Nigeria. M. A. Agbabiaka-Mustapha Michael Otedola College of Primary Education Nforija-Epe Lagos Abstract Although the unprecedented level of unclaimed inheritance attracted the attention of legal and religious scholars across Muslim majority countries, concern over inheritance, however, took a global dimension when Musawah, a feminist movement began a deliberate misrepresentation of accountability in Islamic inheritance. This paper, therefore, investigated the administrative capacity, the perceived level of accountability and the challenges faced by a Lagos based Shari’ah compliant inheritance distribution committee. To actualise these objectives, a case study approach was adopted using semi-structured interview for data collection. The findings suggest perceived reasonable level of accountability by the Shari’ah based distribution approach, the need for a committee with full time, the need to create awareness on importance of Will preparation and the need for probate service at Area courts. The study contributes to the existing literature on accountability through application of Khalifah concept to explain issue of accountability in Islamic inheritance. Apart from serving as a call for legal reformation and a guide to future researchers, the result should help members of committees on inheritance in all geo-political regions of the Nigeria. Keywords: Inheritance Committee, Khalifah Concept, Estate Distribution, Musawah 1. Introduction The unprecedented level of unclaimed inheritance, has attracted attention of legal and religious scholars across Muslim majority countries. In response, Salam (2006) {reported by Ghul, Yahya, and Abdullah (2015)} investigated land title documents of deceased Muslims in Malaysia and found that over one million title documents were still in the names of deceased owners several years after their death. Similarly, Ghul, Yahya, and Abdullah (2015) reported that assets of deceased Muslims worth RM45 Billion were not distributed to beneficiaries in Malaysia. This delay in distribution of inheritance, occasioned by dual court system and non-uniformity in application of Islamic laws across states, constitute a denial of right and accountability failure, if beneficiaries die while awaiting distribution. Concern over inheritance, however, took a global dimension when Musawah, a feminist movement carried attack against inheritance to United Nation for equality and justice of women was launched in 2009 in Malaysia. It has members from 32 OIC and 15 non OIC countries. The movement works closely with a United Nation committee regarding the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW). Musawah is critical about inheritance rights. According to the movement, it is crucial for Muslim women because distribution and control of property have significant effect on their ability to enjoy stable and fulfilled lives. Musawah carries out specialized studies on all member countries and perceived violation is reported to the United Nation through CEDAW committee (CEDAW Committee, 2017). It often seek legal reform to achieve its goal. Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 3 One of such studies was carried out on Nigeria by International Human Rights Clinic at the Harvard Law School at the instance of Musawah and was reported before the 67th Session of the CEDAW Committee in July 2017. The report examined Nigerian laws and practices that enforce discrimination against women in, among other, area of inheritance (CEDAW Committee, 2017). A number of allegations were alleged against the country. First, that section 262 of the Constitution grants the Shari’ah Court of Appeal the right to decide questions of personal law for Muslims, including marriage, guardianship, inheritance, and succession thereby opening Muslim women to discriminatory laws that restrict their rights to inherit and hold property. Second that Nigerian women have the worst inheritance right in the world. Third, that in year 2007, the Chronic Poverty Research Center reported that, in Nigeria, only 27.8% of widows inherited assets. And fourth, that there is a strong belief that making a will is not permissible in Islam despite the provision in Islamic law for outlining inheritance rights. As a signatory to the protocol of the convention in year 2000 and as a member of Musawah. Nigeria is expected to address the allegations. To do that, policy makers require accurate and reliable information that will guide policy statements and action. With the current agitation for constitutional amendment, the law makers also should have access to up to date information on inheritance management. Besides, in Islam, inheritance is a unique social help system which is an integral part of Islamic Shari’ah law and its application in Muslim community is a mandatory aspect of divine teachings. It is designed to ensure, among others, a more equitable distribution of wealth (Chapra, 1992). It is, therefore, compelling to understand the adequacy of existing infrastructure that can guarantee equitable distribution inheritance and accountability of it to Allah and other stakeholders. In this study we argue that a Muslim can discharge his accountability to Allah and beneficiaries if attempt is made to make a valid will while still living. This is so because Islamic inheritance is premised on the concept of Khilafah. The concept holds that Allah has absolute ownership of all resources and that man is just a trustee and will be held accountable for use and non-use of those resources. (Hameed, 2000). Given the concept of Khalifah and the fact that inheritance is the right of beneficiaries, failure to prevent denial of such right of heirs is tantamount to breach of duty of accountability to Allah on the part of testators. To discharge the duty of accountability, Islam prescribes that Muslims should write Will and appoint an executor so that their last wish can be implemented in line with prescription of Shari’ah (Busari, 2018). A considerable number of studies on Islamic inheritance have been carried out focusing on beneficiaries by emphasizing on the distribution of inheritance to them. However, to the best of the authors’ knowledge, limited studies have examined inheritance in areas where absence of legal and physical frameworks has impeded Shari’ah compliant distribution of non-contentious estates. Even, among the limited studies, there is yet to be a study on the management of inheritance by formal institution in any section of South-Western part of Nigeria. (Muhammad, 2016; Ismael and Abdullah 2016; Ismael and Oba 2017; Busari, 2018; Ismael and Oba, 2019). The current preliminary study which its broad objective is to investigate the management of inheritance by a formal institution in Lagos State of Nigeria, is an attempt to fill the gap in Islamic accounting literature. Specifically, it examined the administrative capacity of the Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 4 institution, explored the perceived level of accountability of Shari’ah based distribution and inquire into the challenges faced by the committee in its effort to discharge its duty in a Shari’ah compliant manner. Findings from the study should serve as input to policy makers on legal reformation and to help Muslims discharge their religious duties. In addition, the study will expand the existing knowledge of executorship accounting. Finally, the study will chart a direction for future researchers in Islamic accounting. The paper proceeds as follow. Section 2 compares Islamic perspective of accountability with conventional views. Section 3 reviews prior studies and Section 4 explains the methodology of the study while section 5 reports and discusses the findings. Conclusion and recommendation end the paper. 2. Literature Review 2.1 Accountability and Islamic Inheritance The concept of accountability has been viewed differently by authors. According to Roberts and Scapens (1985), accountability connotes relationship involving the giving and demanding of reasons for conduct. In the view of Jackson (1982), accountability involves explaining or justifying what has been done, what is currently being done and what has been planned suggesting a relationship in which one party is accountable to the other who has the right to call upon the other to give account of his activities. To Dunsire (1978), accountability is a broader concept which involves provision of explanation on what has happened or is happening. Dunsire’s (1978) definition includes provision of information, demanding for explanation on the information provided, evaluation of the explanation provided and rewarding or sanctioning of the provider of the information. Hameed (2000) observes that accountability include moral dimension. According to him Islamic accountability is defined as the duty of an entity to use (and prevent the misuse) of the resources entrusted to it in an effective, efficient and economical manner, within the boundaries of the moral and legal framework of the society and to provide an account of its actions to stakeholders who are not only the persons who provide it with financial resources but also groups within the society and to the society at large. This Islamic accountability is built on the belief that Islamic organizations (through their managers) and Muslim owners or investors have dual accountabilities. Firstly, they have primary accountability arising from the concept of Khilafah, which holds that absolute ownership of all resources, physical and intellectual, belongs to Allah and that man is just a trustee (Khalifah) to these resources. In this regards man is accountable to Allah. To achieve a true Islamic accountability by Muslim organizations, Hameed (2000) proposes Islamic accounting system which identifies, measures and reports the socio economic and environmental activities in line with Islamic principles. Accordingly, such Muslim organizations will not be concerned only about their owners but also about other groups and the society at large. Impliedly, therefore, accountability in Islam is stakeholders focus. Accountability in the context of Islamic inheritance should be viewed from diverse perspectives. In other words, it is should be both formal and informal and this can be best achieved using the Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 5 concept of Khalifah. That is a Muslim (trustee of Allah’s resources) before his death should make necessary provision to achieve formal accountability to Allah (the Ultimate owner of resource) and informal accountability to the beneficiaries. He can achieve this by preparing a will, while still living. 2.2 Prior Studies on Islamic Inheritance Significant number of authors have written on Islamic inheritance. Some explained the work of classical Islamic scholars on inheritance (Al-Jibali, nd; Asma, Akseer, Maroona and Shagufta, 2014; Busari, 2018). Others reported empirical studies on inheritance (Ismael and Oba 2017; Iram, Shahida and Ahmed, 2016; Babayo. 2017; Ismael and Oba 2019). The current review will, however, be limited to empirical studies published in reputable journals. Our target studies for review are classified into studies on challenges and barriers to adoption of will and distribution of inheritance, studies on advocacy for and against Islamic inheritance, studies on mathematics of distribution of inheritance and other miscellaneous issues on inheritance. Studies on challenges and barriers investigated factors that influence non adoption of will and the delay in process of claiming frozen inheritance (Noordin, Zainol, Azam, and Adil, 2012; Ismael and Oba, 2019; Ismael, and Oba, 2017; Ghul, Yahya, and Abdullah, 2014) For instance. Noordin et. al, (2012) discover that cost of processing, length of processing time, low awareness about will among Malaysian Muslims and lack of proper guidance on claim processing as delay causing factors. Ghul, et. al (2014) alluded that lengthy processes of estate management and distribution is a barrier to timely claim of inheritance. Ismael and Oba (2017) found that absence of legal framework for systematic administration of estates governed by Islamic law, cultural and social practices, influence of international human right laws and bill of rights are challenges facing administration of inheritance in line with Shariah. In his study, Babayo (2017) identifies apathy towards writing of will, traditional practice of not distributing farm land and building to women and decision to jointly use inheritable assets as major problem causing delay in distribution and lopsidedness in distribution of assets. In their study, Malcolm, Selda, Adam, Joshua, Bryan and Lisa (2018) advocated for the integration of Muslim personal law in Australia in line with principle of protection of rights of minorities. Mzee (2016) defends Islamic inheritance against discriminatory accusation leveled against it regarding prohibition of illegitimate child from participation in inheritance. According to him such children do have right on assets of their mothers and fathers may either give them life supporting gift while they are alive or will to them through the one third testamentary power. Moosa (nd) asserted that Muslims who arrived in South Africa around 1658 and were given freedom of religion by 1804 deserve personal law which they have been deprived due to social and political restriction after over 300 years of settlement in the region. He advocates for accommodation of Islamic personal law after the end of apartheid government. Unlike others, Amien (2014) opposes the integration of Islamic inheritance law in South Africa. According to her, women, illegitimate children and adopted children will suffer if Islamic inheritance is allowed. Reasonable attention is also given to computerized system of inheritance in Islam. Akkila and Abu-Naser (2015) proposed expert system to solve problems associated with Shariah based distribution of inheritance. Expert systems have been designed to address diagnosis in medicine, Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 6 decision making in investment decision and Zakat computation. In his work, Babalola (2017) used set theory to explain Shariah based distribution of inheritance. Model developed by Babalola (2017) may not be friendly to people who are not strongly quantitatively inclined. As a way out, Abdul Rahman, Yaakob, Fadzil and Shaban (2017) developed mathematical methods for computation of shares in order to ensure accuracy of property given to each qualified heir. In the same way, Zouaoui and Rezeg (2018) proposed an Arabic ontology- based inheritance calculation system to further ease the problem. Unlike others, this proposed system allows storing of information about a Muslim, his family, and calculation of his inheritance when the need arises. It reduces time needed to process family data and human efforts required in search of family relations to calculate the Islamic inheritance correctly. Studies classified as miscellaneous are diverse in scope {Umar and Kurawa, 2019; Maliki (nd) Salako. Bhasah and Ibrahim, 2013.) Umar and Kurawa (2019) examine the details involved in inheriting of business. According to them, valuation and management continuity are two major problems. They recommend fair value basis for asset valuation and payment of attention to management of the business. Maliki (n) examines the nature and operations of Islamic and statutory laws of testate succession in Kaduna state using a mixed method approach. He observes the unwillingness of men towards writing of will and support for will by the women. Salako. Bhasah and Ibrahim (2013) attempt to justify the for the adoption Islamic inheritance to ensure family stability. 3. Methodology This study area for the study is Lagos state. The choice of the state was based on the findings from the exploratory study of the five states of the South-Western states. Although there are mosque based inheritance committees in Oyo, Osun and Ogun States, it is only Lagos state that has a formal inheritance committee managed by Zakah and Sadaqah Foundation (Z and S Foundation). Consequently, inheritance committee of (Z and S Foundation) was selected for the study based on the criterion of “formal inheritance committee”. (Z and S foundation) is organisation formed by an Islamic revivalist organisation called the Muslim Congress. It was formed to bring Muslims, particularly in the South-West, back to pristine Islam. (Z and S Foundation) was registered with Corporate Affairs Commission as incubator for other needs fulfilling institutions for Muslims. The foundation has conceptualized and implemented a high performing group of schools, a micro finance banks, a Hajj management company, a hospital and inheritance committee for the benefits of Muslims. The service of inheritance committee is free and meeting is only when request is made for its service. The overall objective of the committee, for now, is to create awareness of Shari’ah compliant approach to replace the culture based inheritance distribution in the South-Western part of Nigeria. In a typical case study, data is collected from various sources but the current study relied on face to face interview. Based on literature review, questions were prepared to guide the interview. Given the ad-hoc nature of the committee, the secretary of the inheritance committee was the only interviewee judged to be sufficiently informed about the activities of the committee. The reality of situation, therefore, compelled purposive selection of the secretary as the only participant for this study. Although, it is commonly agreed that reliability of research findings is enhanced by the largeness of the sample size, it has also been argued that there is no straightforward answer to question of sample size in qualitative research and that size is Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 7 contingent upon factors such as epistemology, methodology and practical issues (Vasileiou, Barnett, Trorpe and Young, 2018). Furthermore, Creswell (2008) emphasizes on the information richness of participants in qualitative enquiries rather than their size. Given the purpose and the exploratory nature of the study, semi-structured interview was employed for this study. This type of interview allows the researcher to have control over time, content and the sequence of interview. It still offers the interviewer the opportunity to probe deeper where necessary and also allows the interviewee freedom in responding to questions. Since the interview is controlled and structured by a list of questions, data analysis is relatively simplified. The interview was divided into two themes: Capacity of respondent’s institution; and accountability processes. 4. Findings and Discussion Respondent’s responses according to the two themes are summarized as follows: Capacity:  The current functioning capacity of the committee is on ad-hoc basis.  The committee only involves in will preparation and distribution of estate. Perceived level of Accountability  Beneficiaries of Shari’ah based approach appear to accept it.  Preliminary talk to beneficiaries appears to act as nerve relaxer. Challenges  Awareness on importance of Islamic will and the need to appoint an executor is low.  Lack of probate service at customary courts is a disincentive to registering of will.  The case study gives preference to distribution of estate in cash. 4.1 Capacity The respondent asserted that the committee is adequately positioned to carry out the function. According to him: “Although our services are on voluntary and ad hoc basis. In the committee, we have an Islamic Scholar, a lawyer, an estate valuer, an accountant and six other members.” In response to the nature of activities of the committee, the respondent explained: “Our functions are limited to the distribution of inheritance whenever we are invited to carry such activity. We also prepare will for interested Muslims for a fee. After the preparation, we register will at probate registry”. On the fee charged for the service, the respondent confirmed: ’’Except for preparation and registration of wills that attracts a minimal fee, distribution of estate is free. However, we ask our clients to cover our incidental expenses”. 4.2 Accountability processes The fact that there is no law to enforce the decision of the committee, the respondent was asked processes of achieving accountability to Allah and the beneficiaries. According to him there are s e v e r a l s t e p s i n v o l v e d . H e e x p l a i n e d : “Whenever we are approached, the first step is to request for appointment letter appointing us as administrator for the estate”. Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 8 “The second step is to call for a meeting of members of the family. At the meeting, we admonish them on the transient nature of the life of this world. We further advise them of the importance of distributing the estate in line with the directive of Allah (s.w.t). We warn them of the penalty that awaits any person who tries to frustrate the Shariah process for selfish reason”. The respondent further said: “At the end of the admonition, all people in attendance are asked if they will agree with the outcome of the exercise. In almost all cases, they always promise to accept our decisions” If there is no dissenting voice the respondent added: “We ask for will if there is any. We demand for the list of creditors and amount the deceased owed them. We demand for evidence where necessary. We also ask for a list of debtors and amount due to the deceased. We ask for the list of all known assets of the deceased. Evidence of title to the assets and locations are also asked. In addition, we ask for the list of beneficiaries of the estate.” At the end of the first meeting the respondent further added: “We take the various lists to the office for extensive deliberation. Depending on the nature and size of the assets, visits may be made to the location and our estate valuer may be asked to give a professional advice on the values of all the assets. Distribution schedule is prepared and a date for the second meeting with the family is decided and communicated”. At the agreed date, the respondent affirmed: “The distribution schedule is presented and explained. Questions are entertained. If all members give their consent to the schedule, the distribution proper usually begin”. The respondent further confirmed: “Before distribution to the beneficiaries, all debts are paid, dues are collected and the will of the deceased is executed. This is limited to a maximum of one third of the value of entire estate. Where the will is more than the mandatory one third, consent of all beneficiaries is sought. If given, the excess will be distributed. Otherwise, the testamentary power is limited to one third”. On methods of distribution, the respondent observed as follows: “Where assets cannot be individually distributed, we always prefer that they are sold and proceed distributed accordingly. Also, where there is existing business venture, we always advise on appointment of competent management to run the business. Distribution of profit from the business will then be on a yearly basis”. In situation where similar properties are in different locations, the respondent asserted: “Where similar assets are located in areas that significantly affect their values, we always give preference to disposal of such assets and proceed distributed. Also, where there is emotional attachment to property, we always advise against sentiments not to dispose as it may be the cause of problems for the family in the future. However, there are several cases where we allow part of the estate reserved as family house”. Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 9 4.3 Discussion of Findings The findings above suggest an encouraging prospect for the Shari’ah based approach to distribution of inheritance particularly by the private operators. However, in the context of Islamic accountability, it is unlikely that a committee which operates on an ad-hoc basis will be able to deliver an effective service. A more permanent supervisory structure and full staff complement will be more appropriate. Preparation of Will and distribution of assets appear good at the beginning more so when the service is without charge. As the committee service is gaining popularity consideration should be given to other functions of an executor. The functions of the committee may extend to include promotion of the use of Will and administering it according to its terms. This will go a long way at correcting any unfounded allegation against Shari’ah based inheritance distributors with respect to practical usage of Will. Besides, by the time that Muslims beginning to appoint the committee as an executor, the services will be more demanding. Also, the law expects an executor to be accountable for his stewardship whenever the court calls for it. It is explicitly stated in the Act that an executor is expected to keep adequate records of all assets, liabilities, claims against and in favour as well as all expenses and receipts. He is also expected to take such measure that will protect the estate against avoidable loss of value as he may be liable for negligent. This expected roles clearly show that it is impossible for an institution that runs without full time staff to be able to effectively manage distribution of estate in a Shari’ah compliant manner where accountability to Allah and other beneficiaries is paramount. The preliminary sermon on the importance of distribution in accordance with Shari’ah to the deceased and the beneficiaries appears helpful. With the perceived acceptance of the Shari’ah based approach, the functions of the committee may extend to include promotion of the use of Will and administering it according to its terms. This will go a long way at correcting any unfounded allegation against Shari’ah based with respect to practical usage of Will by Shari’ah compliant inheritance distributors. Absence of probate service at lower court may be a disservice to the expected positive effects of Shari’ah based approach to distribution. This absence of framework in area courts and sharia courts for handling non-contentious estates voluntarily submitted to the courts has resulted in cases of outright perpetration of fraud (as in the case of a court registrar who was sent to bank for collection of sum of N21.644 million meant to be distributed to beneficiaries) , mishandling of estates, arbitrary distribution of estates, absence of documentation of distribution, and delay in distribution (as in the case in Kebbi State, where estate that was allegedly distributed in 1980 by one Alkali Ladan was successfully contested in 1997) (Ismael & Oba, 2019). Distribution of cash is the easiest means to distribute. Therefore, preference for cash distribution for young committee operating on ad-hoc basis is not unexpected. There are, however, practical reasons that will make alternative mode of distribution unavoidable. For instance, where estate include shares that are not in demand in the market or landed properties that are located at a place that may delay their disposal in the immediate future. The time for searching for strategies to handle such situation in a manner that will not compromise equity and justice is now. Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 10 5. Conclusion and Recommendations The misrepresentation of accountability in Islamic inheritance continue to be a source of concern to scholars and researchers. Accordingly, this study investigated the degree of accountability perceived by beneficiaries of assets distributed by Shari’ah based committee, the capacity of the committee and challenges facing the committee in discharging its functions. Findings suggest a reasonable degree of perceived accountability in the distribution, the for a committee with full time staff, the need to create awareness on importance of Will preparation and the need for probate service at Area courts. Our assumption is that once a Muslim prepares his Will in line with Shari’ah and an inheritance distribution entity is indicated as executor, he has discharged his duty to Allah and the obligation rests on the distributing entity. We also argue that, after the distribution exercise, if all the beneficiaries are happy with the distribution, the entity has fulfilled the accountability duty to Allah and the beneficiaries. Given the findings, it is evident that Shari’ah based inheritance distribution should be able to achieve equity and justice in distribution of estate. The study contributes to the existing literature on accountability through application of Khalifah concept to explain issue of accountability in Islamic inheritance. The study should help members of committees on inheritance in all geo-political regions of the Nigeria. Based on the Challenges faced by the committee, there is the need for a board of trustee that is permanent and a committee or entity with full staff compliment to meet potential increase in demand for the service of the committee. There is also the need for creation of awareness of the importance of preparation of Will among Muslims and enactment of enabling law to facilitate enforcement because of the religious significance of distribution of inheritance in line with Shari’ah to deceased Muslims. Finally, government should imitate law reform to address socio- religious consequences of absence of probate services in Area and Customary courts in the south-western part of Nigeria, The fact that study is qualitative in nature and is limited to Lagos State, survey research on awareness of Shari’ah based distribution of inheritance and case studies into management of Islamic inheritance in other states are recommended. References Abdul Rahman, S. F., Yaakob, A., Fadzil. A. A., & Shaban, M. F. (2017). Asset Distribution Among the Qualified Heirs Based on Islamic Inheritance Law. https://www.researchgate.net/publication/322243153 Akkila, A. N., and Abu-Naser, S. S. (2015). Proposed Expert System for Calculating Inheritance in Islam. World Wide Journal of Multidisciplinary Research and Development, 2(9), 38-48. Al-Jibali, M. (1999). The Final Bequest: Islamic Will and Testament Booklet. Al Kitab and As-sunnah. Amien, W. (2014). The viability for women’s right of incorporating Islamic inheritance laws into the South African legal system. Acta Juridica,14 p1. https://www.researchgate.net/publication/322243153 ../../../Dr/Desktop/fad/World%20Wide%20Journal%20of%20Multidisciplinary%20Research%20and%20Development%20.%202(9):%2038-48.https:/www.researchgate.net/publication/308647311 ../../../Dr/Desktop/fad/World%20Wide%20Journal%20of%20Multidisciplinary%20Research%20and%20Development%20.%202(9):%2038-48.https:/www.researchgate.net/publication/308647311 ../../../Dr/Desktop/fad/World%20Wide%20Journal%20of%20Multidisciplinary%20Research%20and%20Development%20.%202(9):%2038-48.https:/www.researchgate.net/publication/308647311 Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 11 Asma, M., Akseer, A., Maroona, N., & Shagufta, O. (2014). Inheritance. Profile Printing and Publishing. Babalola, K. O. (2017). The Inheritance of Legal Heirs: Mathematical Presentation. https://www.researchgate.net/publication/319507818. Babayo, Y. (2017). Islamic law of succession in Misau, Bauchi state, Northern Nigeria: implementation and challenges. Dissertation submitted in fulfilment of the requirement for the degree of masters of comparative law. Ahmed Ibrahim Kulliyyah of law, international Islamic university Malaysia. Busari, J. M. (2018). Al-waṣ iyyah (Bequest) according to the Four Sūnni Schools: A Concise Analysis. IOSR Journal of Humanities and Social Science (IOSR-JHSS), 23(2), 52-61. Creswell, J. W. (2008). Educational Research–Planning. Conducting and Evaluating Quantitative and Qualitative Research. Pearson Education Inc. Cedaw Committee (2017). Musawah Thematic Report on Article 16 & Muslim Family Law: Nigeria 67th CEDAW Session Geneva, Switzerland https://www.musawah.org. Chapra, M.U (1992). Islam and the Economic Challenge. United Kingdom: The Islamic Foundation Dunshire, A. (1978). Control in Bureaucracy: The execution Process, Martin Loughborough University. Ghul, Z. H., Yahya, M. H., & Abdullah, A. (2014). Factors Influencing Wassiyah Adoption and Its’ Barriers among Malaysian Muslims. https://doi.org/10.7763/IPEDR.201 Ghul, Z. H., Yahya, M. H., & Abdullah, A. (2015). Wasiyyah (Islamic Will) Adoption and the Barriers in Islamic Inheritance Distribution among Malaysian Muslims. International Journal of Humanities Social Sciences and Education (IJHSSE), 2(1), 1 11. Ismael, I. S., and Oba, A. A. (2017). Legal challenges concerning some beneficiaries of estates governed by Islamic law in Nigeria. IIUM Law Journal, 25(1). Ismael, I. S. and Oba, A. A. (2019). Judicial Practice in Distribution of Inheritance (Mirath) in Islamic Courts in Nigeria. De Jure: Journal Hukum dan Syari’ah, 2(1), 1- 22. Iram, R., Shahida, P., and Ahmed, U. (2016). Islamic law of inheritance: awareness among women of the Punjab, Al-Qalam. Jackson, P. M. (1982). The Political Economy of Bureaucracy. Philip Allan. Hameed, S. M. I. (2000). The need for Islamic accounting: Perceptions of its objectives and characteristics by Malaysian accountants and academics. Unpublished Ph. D thesis. Malcolm, V., Selda, D., Adam, P., Joshua, R., Bryan, T., and Lisa, W. (2018). Islamic Inheritance and Sharia Wills: The Recognition of Muslim Inheritance Traditions in Australia. https://www.researchgate.net/publication/316921826. Maliki, A. S. (nd); An examination of the nature and operations of Islamic and statutory laws of testate succession in Kaduna state, Nigeria. European scientific journal, 8(13), 1857 1881. Moosa, N. (1995). Muslim Personal Law – To Be or Not To Be? STELL Law Report Vol. 3. Muhammad, Z. I. (2016). Paper presented at the National Judicial Institute for judicial Officers on Current Trends in Law and Administration of Justice, taking place between 14 th -18 th March, 2016. https://www.researchgate.net/publication/319507818 https://www.musawah.org/ https://doi.org/10.7763/IPEDR.201 https://www.researchgate.net/publication/316921826 Gusau Journal of Accounting and Finance, Vol. 2, Issue 1, April, 2021 12 Mzee, M. M. (2016). Islamic Law of Inheritance: The Case of Illegitimate Child and Possibility of Having an Assets of Deceased Father: A Tanzanian Case Study. Journal of Law, Policy and Globalization, Vol. 6. Noordin, N., Shuib, A., Zainol, M. S., Azam, M., and Adil, M. (2012). Issues and Challenges in Islamic Inheritance. International Journal of Sustainable Development. Roberts, J., and Scapen, R. (1985). Accounting Systems and System of Accountability: Understanding Accounting Practices in their organizational contexts. Accounting Organisations and Society, 10(4), 443-456. Salako T. A, Bhasah, A., and Ibrahim, M. (2013). The Value of Islamic Inheritance in Consolidation of the Family Financial Stability. Journal of Humanities and Social Science (IOSR-JHSS), 8(3), 15-23. Salam, I. (2006, July 6). Cairkan harta beku, Utusan Malaysia Online – Rencana. http://www.utusan.com.my/utusan/info. Umar, H. U., and Kurawa, L. (2019). Business Succession from an Islamic accounting perspective. ISRA International Journal of Islamic Finance, 11(2), 267-281. Vasileiou, K., Barnett, J., Thorpe, S. and Young. T, (2018). Characterising and justifying sample size sufficiency in interview based studies: systematic analysis of qualitative health research over a 15-year period. BMC Medical Research Methodology, https://doi.org/10.1186/s12874-018- 0594- 7. Zouaoui, S., and Rezeq, K. (2018). Islamic inheritance calculation system based on Arabic ontology (AraFamOnto). Journal of King Saud University Computer and Information Sciencesfile:///E:/cOMPUTER%20INHERITANCE/king%20saud.pdf. http://www.utusan.com.my/utusan/info https://doi.org/10.1186/s12874-018-%090594-%097