An Organizational Legitimacy In Managing The Hajj Funds

  • Susi Indriani Indriani International Islamic University Malaysia
  • Ahmad Zamri International Islamic University Malaysia
  • Hairul Azlan Annuar International Islamic University Malaysia

Abstract

This study focuses on BPKH processes in achieving organizational legitimacy. The way stakeholders see the validity of BPKH aligns with how organizations try to gain credibility by passing on accountability actions. The pilot study explores the account-giving situation from the meaning of accountability between BPKH and its stakeholders as the reason to gain legitimacy. The perception in this pilot study explains what they see, hear, and feel about BPKH as an organization and the shared information. The way that BPKH is seen by its stakeholders is in line with the goal of transferring accountability measures, which is a goal of organizational legitimacy. A pilot study is one of the methodological approaches that may be utilized to improve the reliability and validity of research. Description of textual data in qualitative research using the inductive approach.The pilot study found that BPKH showed a significant improvement in delivering information to the public compared to the previous fund holder (MORA). The process legitimacy can be seen from the circulation of information inside a system. These modifications are the designed system and the structured formulation of the information to achieve legitimacy through an organization's accountability.

Keywords: organizational legitimacy, accountability, hajj funds, pilot study

References

Argyris, C., & Schön, D. A. (1978). Organizational Learning: A Theory of Action Perspective. Addison-Wesley Publishing Company.
Bovens, M. (2007). Analysing and Assessing Accountability: A Conceptual Framework. European Law Journal, 13(4), 447–468. https://doi.org/10.1093/acprof:oso/9780199465330.003.0009
Bovens, M., Schillemans, T., & Hart, P. T. (2008). DOES PUBLIC ACCOUNTABILITY WORK? AN ASSESSMENT TOOL. Public Administration, 86(1), 225–242. https://doi.org/https://doi.org/10.1111/j.1467-9299.2008.00716.x
Broadbent, J., Dietrich, M., & Laughlin, R. (1996). The development of principal-agent, contracting and accountability relationships in the public sector: Conceptual and cultural problems. Critical Perspectives on Accounting, 7(3), 259–284. https://doi.org/10.1006/cpac.1996.0033
Cutlip, R. G., Mancinelli, C., Huber, F., & Dipasquale, J. (2000). Evaluation of an instrumented walkway for measurement of the kinematic parameters of gait. Gait and Posture, 12(2), 134–138. https://doi.org/10.1016/S0966-6362(00)00062-X
Day, P., & Klein, R. (1987). Accountabilities: Five Public Services. Taylor & Francis Books Ltd.
Dowling, J., & Pfeffer, J. (1975). Pacific Sociological Association Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136. http://www.jstor.org/stable/1388226?origin=JSTOR-pdf
Fox, J. (2007). The uncertain relationship between transparency and accountability. Development in Practice, 17(4–5), 663–671. https://doi.org/10.1080/09614520701469955
Gray, R. H. (1983). Accounting, Financial Reporting and Not-for-Profit Organisations. AUTA Review, 15(1), 3–23.
Gudmundsdottir, G. B., & Brock-Utne, B. (2010). An exploration of the importance of piloting and access as action research. Educational Action Research, 18(3), 359–372. https://doi.org/10.1080/09650792.2010.499815
Jenkins, B., & Gray, A. (1993). Codes of Accountability in the New Public Sector. Accounting, Auditing & Accountability Journal, 6(3), 52–67. https://doi.org/10.1108/09513579310042560
Kim, Y. (2010). The pilot study in qualitative inquiry: Identifying issues and learning lessons for culturally competent research. Qualitative Social Work, 10(2), 190–206. https://doi.org/10.1177/1473325010362001
Laughlin, R. (1990). A MODEL OF FINANCIAL ACCOUNTABILITY AND THE CHURCH OF ENGLAND. Financial Accountability and Management, 6(2), 93–114. https://doi.org/Laughlin, R. C. (1990). A MODEL OF FINANCIAL ACCOUNTABILITY AND THE CHURCH OF ENGLAND. Financial Accountability and Management, 6(2), 93–114. doi:10.1111/j.1468-0408.1990.tb00427.x
McCandless, H. E. (2002). A Citizen’s Guide to Public Accountability: Changing the Relationship Between Citizens and Authorities. Trafford Publishing.
Meijer, A., & Schillemans, T. (2009). Fictional citizens and real effects: Accountability to citizens in competitive and monopolistic markets. Public Administration and Management, 14(2), 254–291.
Miles, M. ., Huberman, A. ., & Saldana, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). SAGE Publications.
Muneeza, A., Sudeen, A., Nasution, A., & Nurmalasari, R. (2018). A Comparative Study of Hajj Fund Management Institutions in Malaysia, Indonesia and Maldives. International Journal of Management and Applied Research, 5(3), 120–134. https://doi.org/10.18646/2056.53.18-009
Nasution, N., Unti, L., Irianto, G., & Zaki, B. (2019). Ta’awun Pattern Of Governance Of Hajj Funds In The Ministry Of Religion Of The Republic Of Indonesia. The International Journal of Accounting and Business Society, 27(2), 47–54. https://doi.org/http://dx.doi.org/10.21776/ub.ijabs.2019.27.1.3
O’Dwyer, B., & Unerman, J. (2008). The paradox of greater NGO accountability: A case study of Amnesty Ireland. Accounting, Organizations and Society, 33(7–8), 801–824. https://doi.org/10.1016/j.aos.2008.02.002
Roberts, J., & Scapen, R. (1985). Accounting systems and systems of accountability. Accounting, Organizations and Society, 10(4), 443–456.
Roulston, K. (2010). Reflective Interviewing: A Guide to Theory and Practice. SAGE Publications. https://doi.org/10.1093/nq/s13-I.19.376
Schillemans, T. (2011). Does horizontal accountability work? Evaluating potential remedies for the accountability deficit of agencies. Administration and Society, 43(4), 387–416. https://doi.org/10.1177/0095399711412931
Schutt, R. K. (2011). Investigating the Social World: The Process and Practice of Research, 7th Edition. SAGE Publications, Inc.
Scott, C. (2000). Accountability in the regulatory state. Administrative Law, 27(1), 38–60. https://doi.org/10.4324/9781315183770
Scott, G. J., Rosegrant, M. W., & Ringler, C. (2000). Roots and tubers for the 21st century trends, projections, and policy options. In Food, Agriculture, and the Environment Discussion Paper (Issue 31).
Sinclair, A. (1995). “The Chameleon of Accountability: Forms and Discourses.” Accounting, Organizations and Society, 37(2), 127–134. https://doi.org/10.1016/0038-092X(86)90070-8
Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. The Academy of Management Review, 20(3), 571. https://doi.org/10.2307/258788
Tetlock, P. E. (1992). The impact of accountability on judgment and choice: Toward a social contingency model. Advances in Experimental Social Psychology, 25, 331–376. https://doi.org/10.1016/S0065-2601(08)60287-7
Unerman, J., & Bennett, M. (2004). Increased stakeholder dialogue and the internet: Towards greater corporate accountability or reinforcing capitalist hegemony? Accounting, Organizations and Society, 29(7), 685–707. https://doi.org/10.1016/j.aos.2003.10.009
Published
2023-12-21
Abstract viewed = 14 times
pdf downloaded = 13 times