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Keywords: Neo-institutionalism
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Journal Articles
Executives’ observance of zakat among Islamic financial institutions: evidence from Bahrain and Malaysia
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Journal of Islamic Accounting and Business Research (2021) 12 (4): 509–523.
Published: 28 May 2021
... Neo-institutionalism Shariah directorship Zakat, a social tax, is a moral instrument that may be used to achieve social justice goals in Islamic finance. Yet its practice varies among Islamic financial firms (IFFs). While individual Muslims are obliged to pay zakat, such a requirement is much...
