Antecedents of Zakat payers trust in an emerging Zakat sector :an exploratory study

The main objective behind the establishment of effective governance in organisations is to ensure mutual trust among the stakeholders. Incidentally, virtually all studies on organisational trust have not investigated the role of governance in trust building. The aim of this paper is to report the mediating role of trust in the selection of zakat institutions by Nigerian zakat payers. Such knowledge will help zakat managers to influence zakat payers’ trust and patronage. The study explores antecedents of trust; and develops measurement scales which are used to explore the relationship between trust and the factors. Four factors: board capital, disclosure practices, nature of zakat institutions, and stakeholder management, were identified through the use of structural equation modeling as being the antecedents of trust. The implications for zakat institutions in building trust of zakat payers are also discussed. The zakat payer’s trust model represents the main contribution of this study

INHERITANCE MANAGEMENT AND ACCOUNTABILITY: A CASE STUDY OF Z AND S INHERITANCE COMMITTEE IN LAGOS OF NIGERIA

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