Changes in Management Accounting System of Zakat Institution: Is it Successful?

Zakat Institution is an organization that exists in Muslim societies to care for the Muslim’s social welfare. The core activities of zakat institutions are collecting compulsory donations from eligible Muslims and distributing them to the rightful beneficiaries. This organization provides various kinds of assistance such as food, shelter, health and education to rightful beneficiaries. With huge resources to safeguard, zakat institutions need to enhance their management systems to avoid negligence and misuse of resources. Realizing the importance of enhancing their management systems some of the zakat institutions in Malaysia initiated several changes in their management practices._x000D_ This study investigates the nature and extent of changes in management accounting practices; the budgeting practices and finding out why some changes work and some not. Qualitative single case study research method is used to understand the phenomena of changes in a zakat institution situated in Malaysia, t