Contemporary Waqf Reporting Practices and Governance in Malaysia: A Systematic Literature Review

Abstract

This study aims to conduct a Systematic Literature Review (SLR) following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines to investigate the governance of waqf reporting practices in Malaysia. The importance of mutawalli accountability and adherence to Islamic law in waqf administration has been recognized since the time of the Ottoman Empire. However, research in this area is limited. By conducting a comprehensive search on the Web of Science (WOS) and Scopus databases, this review aims to identify empirical research on waqf reporting practice and governance. The findings will provide valuable insights for practitioners, policymakers, and standard setters, helping them improve waqf reporting and governance practices. This study will contribute to the understanding of current waqf reporting practices, identify key factors influencing mutawalli accountability, and examine the alignment of waqf reporting practices with Islamic principles. By following PRISMA guidelines, this review ensures a rigorous and systematic approach, providing a comprehensive overview of the state of waqf reporting practices and governance in Malaysia.