Purpose

This study aims to examine the role of financial management practices, which consist of financial disclosure, internal control, financial planning and budgeting and financial performance on Islamic social enterprises’ (ISEs) accountability.

Design/methodology/approach

Questionnaires were administered to financial officers of 102 Malaysian ISEs. Findings were analysed using Smart-PLS to examine the relationships between financial management practices and accountability.

Findings

Results of this study indicate a direct relationship exists between internal control and accountability. Relationships between other financial management practices and accountability are indirect through internal control. Hence, the data demonstrates that internal control has a mediating role on other financial management practices, which are financial disclosure and financial performance management with the accountability of ISEs.

Research limitations/implications

This study has implicated the significant role of financial management practices in ISEs in the pursuance of their accountability especially internal control to achieve public trust.

Practical implications

Appropriate financial management practices, especially internal control, are essential for the ISEs to achieve good accountability.

Originality/value

This study contributes to the field of management and social accounting by providing empirical evidence on ISE practices specifically on financial management practices and accountability. This framework thus presents among the early attempts in studying accountability issues in ISEs.

中文翻译：

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财务管理实践对伊斯兰社会企业 (ISE) 问责制的影响

目的

本研究旨在检验财务管理实践的作用，其中包括财务披露、内部控制、财务规划和预算以及财务绩效对伊斯兰社会企业 (ISE) 问责制的影响。

设计/方法/途径

对 102 家马来西亚 ISE 的财务人员进行了问卷调查。使用 Smart-PLS 对调查结果进行了分析，以检查财务管理实践与问责制之间的关系。

发现

这项研究的结果表明内部控制和问责制之间存在直接关系。其他财务管理实践和问责制之间的关系通过内部控制是间接的。因此，数据表明内部控制对其他财务管理实践具有中介作用，这些实践是财务披露和财务绩效管理与 ISEs 的问责制。

研究局限性/影响

这项研究暗示了 ISE 的财务管理实践在追求其问责制尤其是内部控制以实现公众信任方面的重要作用。

实际影响

适当的财务管理实践，尤其是内部控制，对于 ISE 实现良好的问责制至关重要。

原创性/价值

本研究通过提供关于 ISE 实践的实证证据，特别是在财务管理实践和问责制方面，为管理和社会会计领域做出了贡献。因此，该框架是研究 ISE 中问责制问题的早期尝试之一。