PurposeThe purpose of this paper is to investigate and explain the factors underlying the inclination of zakat payers to trust a particular zakat institution.Design/methodology/approachBased on the literature review and experience survey, a context specific questionnaire was developed as the main method of quantitative data collection. The instrument was administered to a sample of Muslim professionals who observe religious seclusion in the last ten days of the Islamic fasting month (itqaf) in 12 purposely selected mosques across four states and the federal capital territory.FindingsDrawn from the resource dependence and legitimacy theories, the study finds that board capital, disclosure practices, governmental model of zakat institution, and stakeholder management were identified through the use of structural equation modeling as being the antecedents of zakat payers' trust.Originality/valueThis paper is the first to report an empirically based model of zakat payers' trust.
Although a great deal of studies on skills expected of accounting graduates have been conducted in industrially advanced countries, interest of researchers in developing economies is recent. Accordingly, this study explores measures of career success and the perceptions regarding the level of emphasis given to both technical and generic skills in Nigerian tertiary institutions from the perspective of accounting graduates. The study is motivated by concerns of scholars and call by the Institute of Chartered Accountants of Nigeria. Based on data obtained from 192 graduates, salary and frequency of promotion are perceived to be stronger measure of career success while technical skills; business, computing and ethical skills; interpersonal and problem solving skills as well as communication skills emerged as four components of skills taught and it was found that more emphasis was placed on technical skills at the cost of other skills. The findings from this study will have implications for accounting education in developing countries in general and Nigeria especially.
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