SOCIAL OUTCOME REPORTING IMPLEMENTATION CHALLENGES AMONG MALAYSIAN NON-PROFIT ISLAMIC ORGANISATIONS
DOI:
https://doi.org/10.24191/jipsf.v7i2.7156Keywords:
Accountability, Islamic Accounting, Non-profit Islamic Organisations, Social OutcomeAbstract
The Malaysian government, private sector, and society have embraced and advocated the 17 Sustainable Development Goals (SDGs) by the United Nations without marginalising any community or underprivileged population. While multiple institutions have funded Malaysian non-profit Islamic organisations (NPIOs), NPIO management should also be highly accountable for the provided funds with unambiguous track records of conducted activities and programmes through social outcome reports (SORs). Nonetheless, several challenges persist in the process of generating SORs. The current study aims to scrutinise the NPIO challenges related to SORs through a qualitative methodology, namely semi-structured interviews. The findings demonstrated insufficient SOR expertise and skills among NPIOs despite SORs being highly crucial to fulfilling stakeholder expectations. The organisational learning perspectives propounded that NPIOs could transform organisational culture when adequate opportunities were offered. Practically, NPIO regulators in Malaysia, including the Registry of Societies (ROS), and funders can provide pertinent training and equip NPIOs with the necessary skills to produce SOR.
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