Accountability and Narrative Disclosure by Muslim Charity Organisations in the UK

Purpose
This paper explores narrative disclosure by Muslim charity organisations (MCOs) in the UK.

Design
Using content analysis, we assess disclosure in MCOs’ trustee annual reports against the Statement of Recommended Reporting Practices (SORP) for charities using perspectives from accountability including the Islamic concept of accountability.

Findings
The findings suggest disclosure to be limited in demonstrating how transactions and activities comply with the mandatory reporting requirements. Hence, MCOs need to increase their awareness of regulatory and sector challenges as well as self-scrutiny of their current narrative reporting practices especially in demonstrating their mandatory reporting and hence religious accountability.

Originality
The paper provides important empirical data on the status quo of reporting practice by this important sub-sector. The paper provides a systematic analysis of the way trustee annual reports [TARs] are presented by MCOs and provides a comprehensive framework for a better understanding of the minimum accountability requirements incumbent upon all charity organisations.