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Higher Accountability Framework for the Muslim Charities: Assessing Accountability Performance of Muslim Charities in the UK

Avdukic, Alija; Awan, Abdullah Malik; Abu Ghunmi, Diana; Khaleel, Fawad


Alija Avdukic

Abdullah Malik Awan

Diana Abu Ghunmi


This paper cross-examines the performance of Muslim charities against the mandates given by donors and beneficiaries. The mandate is conceptualised using framework of maqasid Shari’ah: a set of principles of Shariah accountability. The Muslim charities are social-institutions that act on behalf of their donors and donors expect them to meets the highest maqāsid expectations. To assess this empirically we first create a comprehensive model in form of a maqasid index and a ranking model. The study then samples 49 Muslim charities that are registered with the Charity Commission in England and Wales for the period of 2014-2019. The findings show that although the maqasid performance improves over time, however most of these charities do not fulfilling the maqasid expectations. The results also show that infrastructure and operation related factors such as international operations, commitment in social empowerment and micro finance activities have positive impact on the maqasid performance.

Presentation Conference Type Conference Paper (unpublished)
Conference Name 14th EIASM Workshop on the Challenges of Managing the Third Sector
Start Date Jun 22, 2023
End Date Jun 23, 2023
Deposit Date Jun 7, 2023
Keywords Islamic moral economy, accountability framework, maqāsid al-shariah, Muslim charities, disclosure, determinants