The Theory of Accountability in Zakat Management

Abstract

This paper aims to explain the best way to manage zakat funds. Knowledge of the system of accountability and control in the conduct of the management of zakat institutions contributes to the identification of the basic factors, which lead to the breach of the administration of zakat funds. This research is primarily theoretical, to see the appropriateness and applicability of the follow-up framework in the management of zakat funds. It is an advanced attempt to understand and assess the effectiveness of the management accountability system in zakat funds.