Exploring de-facto accountability regimes in Muslim NGOs

Sofia Yasmin*, Chaudhry Ghafran, Roszaini Haniffa

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

11 Citations (Scopus)
317 Downloads (Pure)


This paper aims to deepen and advance our understanding of the de-facto accountability processes and practices within Muslim non-governmental organisations (NGOs). We employ a three-fold accountability framework of felt, imposed and adaptive accountability, supported by insight from the Islamic perspective to elucidate our empirical findings. We adopt this framework because it enables us to localise the notions of accountability, allowing a more complete understanding of the de-facto nature of Muslim NGO accountability to emerge within the context of religious ideals and between accountabilities that are externally imposed and those that are internally generated.

Original languageEnglish
Pages (from-to)235-247
Number of pages13
JournalAccounting Forum
Issue number3
Early online date17 Jul 2018
Publication statusPublished - Sept 2018


  • Accountability
  • Adaptive
  • De-facto
  • Felt
  • Imposed
  • Muslim NGOs

ASJC Scopus subject areas

  • Accounting
  • Finance


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