Waqf and its management in Malaysia have been very much neglected by the relevant authorities for a relatively long period of time. In Malaysia, waqf is managed by State Islamic Religious Councils (SIRCs), which is the sole trustees for waqf resources. The emergence of Islamic economics and the pressing demands for greater countability and better performance in the public sector organisations provided an impetus for the waqf revival in Malaysia. Thus this study empirically investigated the accounting, accountability and effectiveness of the waqf management in Malaysia. A questionnaire survey examining the current practices of the principal management activities including strategic planning, budgeting and budgetary control, performance measurement and financial reporting was distributed to thirteen SIRCs and two semi-autonomous baytulmal institutions, one in Sabah and the other in Sarawak. Furthermore, a series of semi-structured interviews was conducted on the senior and operational officers of SIRCs/baytulmal institutions, the Department of Awqaf, Zakah and Hajj (JAWHAR), the Malaysia Waqf Foundation (MWF) and the National Audit Department (NAD).
Essentially, the study revealed a number of noticeable findings with regard to the principal management activities in SIRCs/baytulmal institutions. Firstly, budgeting in SIRCs/baytulmal institutions appeared to function mainly as planning and control tools. The strict approach to budgetary control in these organisations was to ensure the adherence of spending to the budgets while the efficiency and effectiveness of resource consumption were less emphasised. Delegation of authority and responsibility to operational managers was restricted to budgetary control. Secondly, there were evidences of conspicuous discrepancies in the financial reporting practice. This may have been attributed by the absence of specific accounting framework for Islamic assets and funds held by SIRCs/baytulmal institutions. The financial reporting practice in these organisations had less focused on the stewardship/accountability dimension expected of the public sector and non-profit organisations. Thirdly, performance measurement in SIRCs/baytulmal institutions appeared to be focusing on enhancing the administrative capacity of the organisations. Fourthly, the existence of strategic planning in SIRCs/baytulmal institutions was very limited and mainly conditioned on external requirements. Finally, the study also revealed the presence of inherent challenges in the waqf management in SIRCs/baytulmal institutions, namely, financial inadequacy, shortages of manpower, and limited administrative capacity. The present practice of the principal management activities and the inherent challenges had a profound impact on the extent of accountability and effectiveness of the waqf management in Malaysia.

/pdf/an-empirical-investigation-into-the-accounting-28cilad70j.pdf

An empirical investigation into the accounting, accountability and effectiveness of WAQF management in the State Islamic Religious Councils (SIRCs) in Malaysia

It is a great honour to come to Glasgow to honour the memory of Donald Robertson, particularly since I remember him for his well-known dictum that planes  ew between Glasgow and London in both directions. He was not only a pioneer of urban and regional economics in this country; he was a great political economist in the old and true sense of the word, an economist who thought that his subject should have a lot to say about policy in the real world, and he was proud to be what John Kenneth Galbraith has called a hyphenated economist. More than that, he believed that his very special skills should be employed in helping the economic development of Scotland. He was one of the most distinguished members of a small but very special group of Scots economists who worked in that tradition. I like to think that he, and they, have played a role in Scotland’s present prosperity, even if it does mean that your Highlands and Islands lose their Objective One status, at which possibly Donald Robertson might have rejoiced. On such an occasion, one must try to say something original and relevant, and that is both easy and dif cult. It is easy, because I propose to discuss the central theses of a book recently published, which has been preoccupying my mind for many years. Its concern is with the economic signi cance of cultural creativity, and the relation of that creativity to the other more familiar kind that generates technological innovation and thus new industrial lines of production. One might summarise it, in a Glasgow context, by asking what Charles Rennie Mackintosh and James Watt have in common. The hard part is that, on re ection, I am far from sure that I have a satisfactory answer. In work like this, one is inevitably reminded of the Reverend Casaubon, in George Eliot’s Middlemarch, who laboured mightily to produce a key to all mythologies, and ended up with nothing except a set of card indexes. Maybe all who try to write history suffer from a similar syndrome: A. J. P. Taylor’s wife felt exactly the same about him (Taylor, 1987, vol. I, p. 54). But whatever the degree of failure, I would argue that the question remains important, because practical men—the ones whom Keynes believed to be the slaves of some defunct economist—seem to be obsessed by the question of what are now called cultural (or creative) industries. Nearly 70 years ago, in a marvellous essay, Keynes predicted that eventually the world might reach the position where we no longer need to care about the basic economic problem of survival that has plagued the human race since beginning of time, but are able at last to do only the things we  nd agreeable and pleasurable. He unforgettably wrote:

Creative Cities and Economic Development

/pdf/land-value-capture-as-a-funding-source-for-urban-investment-531wm2skau.pdf

Land value capture as a funding source for urban investment: the Warsaw metro system

After several years of reforms inspired by the New Public Management approach, public sector accounting and performance measurement systems continue to differ among countries. Based on previous lit...

/pdf/local-government-administration-systems-and-local-government-3l7eppmjgf.pdf

Local government administration systems and local government accounting information needs: is there a mismatch?:

In recent years, cities are expected to develop in line with the smart city (S.C.) idea. Cities, perceived as attractive places for people to live, must now meet many conditions. A city’s duty is, among others, to meet the needs and expectations of both, its residents and newcomers, offering a wide range of opportunities for entrepreneurs, caring for the natural environment, constantly taking on new challenges, and meeting them for its further development. Thus, the management of a city involves undertaking activities in line with the smart city idea. However, to implement them, they use widely available means, defined as intelligent solutions, e.g., modern ICT technologies. In line with the smart city idea, a city is a center inhabited by people who create a civic and participatory society, having the ability to use the latest ICT solutions and having access to a range of services and solutions offered by the city. Since the smart city idea is considered at many levels, it is still unknown what dimensions or areas related to this concept are the most valuable and stimulating for its implementation. Therefore, the purpose of this article is to study what dimensions or areas related to this idea are the most valuable and stimulating for its implementation. The applied methodology is based on a critical analysis of the available literature in the form of bibliometric and citation analysis and analysis of the keyword characteristics of S.C. co-occurrences. The result of the research is a set of keywords that enable identifying the key dimensions and main areas of the implementation of S.C.

https://www.mdpi.com/1996-1073/14/14/4288/pdf

Smart City: A Bibliometric Analysis of Conceptual Dimensions and Areas

Traditionally, empirical assessment of local government financial autonomy has concentrated on the different income sources available to local governments. In this article we extend such evaluation to the expenditure autonomy side and combine these two dimensions of autonomy into a comprehensive evaluation of local government financial autonomy. The operationalization of financial autonomy offers a basis for an evaluation of the consistency of central government policy towards local governments. Our approach is then used for a comparison of two countries — Finland and Poland.Points for practitionersKey implications in our approach are the systematic evaluation of both income and expenditure autonomy of local governments, and combining these two dimensions of autonomy into a comprehensive evaluation of local government financial autonomy. The measurement of financial autonomy which is developed can be used as a management tool in central government policy towards local governments.

Financial autonomy and consistency of central government policy towards local governments

Koncepcja smart city jako wyznacznik podejmowania decyzji związanych z funkcjonowaniem i rozwojem miasta

The sectoral approach to shaping processes of development has recently started to lose ground to a territorial-based approach. The territorial approach has already become the leading paradigm for creating development policies on the EU level as well as on national and/or regional levels. This results from the growing role of territorial capital in the globalizing world – even though globalization is an undisputed fact, the development policies are increasingly emphasizing the need to adapt development plans to the existing, specific conditions characterizing each territory. Endogenic resources which in their entirety create territorial capital are typically located within the administrative borders of several, functionally inter-dependent territorial units. That is why individual communes (or other territorial units, i.e. districts or even regions) should not become the leading subjects of development policies as this role is best performed by entire functional areas. A functional area may cover the territory of anywhere from several to over a dozen communes and/ or districts located in not just one administrative region and as such requires that an integrative approach to steering development processes is applied. The article aims at analyzing the changes in perception of the ‘territorial capital’ concept as well as at highlighting its growing importance with regards to development processes. The authors will also indicate the possible dimensions in which integration of the approach to steering development processes is possible.

/pdf/territorial-capital-as-a-determinant-of-development-jouv4abi81.pdf

Territorial capital as a determinant of development processes in functional areas

1. WPROWADZENIE W skad obszaru metropolitalnego wchodzi dominujące miasto centralne oraz wiele mniejszych jednostek terytorialnych, zar owno miast, jak i gmin wiejskich, zlokalizowanych w otaczaj ącej miasto centralne przestrzeni i funk- cjonalnie z nim powi ązanych. Zgodnie z przyj etą w Polsce zasad ą pomocniczo- ści, podstawowe potrzeby mieszka ncow zaspokajane powinny by c przez samorząd na poziomie gminnym 1 . Z tego punktu widzenia gminy odgrywaj ą kluczową rol e w ksztatowaniu podstaw rozwoju spoeczno-gospodarczego oraz w zapewnianiu miesza ncom odpowiednich warunkow bytowych i jako ści Ŝycia. W przypadku obszaru metropolitalnego nale Ŝy jednak podkre ślic znaczenie istniej ących miedzy poszczegolnymi gminami a miastem centralnym powiąza n funkcjonalnych, ktore sprawiaj ą, Ŝe mieszka ncy okolicznych miejscowości korzystaj ą zatwej dostepno ści do miasta centralnego, gdzie podejmuj ą zatrud- nienie, korzystaj ą z usug oferowanych przez instytucje kultury, placowki oświatowe i ochrony zdrowia, wykorzystuj ą istniej ące tam obiekty sportowe i rekreacyjne. Wyra źny rozd źwiek pomiedzy granicami administracyjnymi, w obr ebie kto- rych gminy staraj ą sie funkcjonowa c w celu zaspokojenia potrzeb mieszka ncow, a granicami wyznaczonymi przez powiązania funkcjonalne, ktore odzwierciedla- ją faktyczny obszar oddziaywania poszczegolnych o środkow centralnych, sprawia, Ŝe dla zapewnienia efektywno ści dziaa n podejmowanych przez wadze publiczne dla zaspokojenia potrzeb mieszka ncow w obszarach metropolitalnych

Delimitacja obszarów metropolitalnych jako podstawa wdrażania metropolitan governance

Background: Past changes in Polish local and regional governments’ financial autonomy give rise to the question whether local and regional governments in Poland still have sufficient finan­cial autonomy to perform in line with the requirements of the principle of subsidiarity. Dimen­sions of special concern are revenue as well as selected recent legislation changes’ potential future impact on Polish local and regional governments’ financial autonomy in terms of both revenue and expenditure.
Research purpose: The main objective of the article is to reflect upon the notion of local and regional self-governance, and to critically assess the current degree of financial autonomy of local and regional governments in Poland.
Methods: The article starts with a review of literature covering key concepts – subsidiarity, fiscal decentralisation, and local governments’ financial autonomy. Some of the approaches used to operationalise and measure financial autonomy are also highlighted and later used in the analysis and discussion.
Conclusions: The article ends with a call for general debate on the future of local and regional governments in Poland as the past trends and expected future developments – in light of discussed legislation changes as well as the potential impacts of the covid-19 pandemic – demonstrate the gradual erosion of the local governance model, which was founded three decades ago on a prem­ise of strong financial autonomy.

/pdf/subsidiarity-fiscal-decentralisation-and-financial-autonomy-w3hmujeazm.pdf

Subsidiarity, fiscal decentralisation and financial autonomy of local and regional governments in poland – the past and the future

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