Purpose

This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory.

Design/methodology/approach

This paper adopts content analysis and a review of multidisciplinary literature that primarily relate to zakat institutions, public governance and compliance behaviour.

Findings

The paper has developed a model, adapted from Abioye et al. (2013), concerning the influence of governance mechanisms on zakat payers’ compliance using trust as a moderator. The model comprises four governance mechanisms which influence zakat payment compliance. The four mechanisms include the board and leadership attributes, transparency and disclosure practices, stakeholder management practices and procedural justice. Trust has a moderating effect on the relationship between governance and zakat compliance.

Research limitations/implications

This model is applicable to regulated zakat systems, where the state has established zakat institutions and regulations for the collection and distribution of zakat, such as Saudi Arabia, Pakistan, Sudan and Malaysia.

Originality/value

This paper proposes a model, based on Abioye et al. (2013), to explain the influence of governance on zakat payment compliance. The novelty of the study is the addition of one new critical variable, procedural justice, to the Abioye et al.’s (2013) framework. Secondly, the model is proposed for regulated zakat jurisdictions.

中文翻译：

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通过善治加强天课合规：一个概念框架

目的

本文旨在构建一个概念框架，通过组织合法性理论解释天课制度治理与天课支付合规性之间的关系。

设计/方法/方法

本文采用内容分析和多学科文献综述，主要涉及天课制度、公共治理和合规行为。

发现

该论文开发了一个模型，改编自 Abioye等人。（2013 年），关于治理机制对使用信任作为调节器的天课支付者合规性的影响。该模型包括影响 zakat 支付合规性的四种治理机制。这四种机制包括董事会和领导属性、透明度和披露实践、利益相关者管理实践和程序公正。信任对治理与天课合规之间的关系具有调节作用。

研究限制/影响

该模式适用于受监管的天课制度，即沙特、巴基斯坦、苏丹和马来西亚等国家建立了天课制度和制度来收集和分配天课。

原创性/价值

本文基于 Abioye等人提出了一个模型。(2013)，解释治理对天课支付合规性的影响。该研究的新颖之处在于向 Abioye等人增加了一个新的关键变量，即程序正义。的 (2013) 框架。其次，该模型适用于受监管的天课管辖区。