applying stakeholder approach in developing ...

Proceedings of International Conference on Accounting Research & Education 2014 ISBN 978-967-5741-23-4

APPLYING STAKEHOLDER APPROACH IN DEVELOPING ACCOUNTABILITY INDICATORS FOR TAHFIZ CENTERS Hamidah Bani1, Maheran Katan2*, Abd Halim Mohd Noor3, Muhammad Mukhlis Abdul Fatah1 Abstract Tahfiz centers are institutions that are accountable in educating students who can memorize and recite the whole Al-Quran. The number of tahfiz centers in Malaysia has grown from only 58 in 1999 to 278 in 2011 and more than 91% of them are privately owned. However, the extend of privately owned tahfiz centers (POTC) accountability is unexplored whereas issues related to their accountability such as unlawful fundraising activities, mismanagement, sexual misconduct, bully cases, safety problems, and inadequate funds have been reported in the newspaper. Thus, there is a need to have accountability indicators for POTC which can be used to monitor the status of the tahfiz educational system and to track how it changes over time. Regulators can use the indicators to hold the POTC accountable for their performance. Moreover, accountability indicators are helpful in pinpointing the problems and target improvement efforts more effectively. This study proposes accountability indicators for POTC from student’s perspective representing one of the stakeholders. Future research will apply the indicators in contructing accountability index of POTC. Highly accountable POTC will act as catalysts and partners in the government effort to raise quality standard and to create an international tahfiz education brand for Malaysia in line with The Education National Key Economic Area (NKEA). Key words: Tahfiz, Accountability indicators, Stakeholder approach, Accountability mechanisms, Huffaz

1.0

Introduction

Tahfiz centers are institutions that specialize in educating students who can memorize and recite the whole Al-Quran (huffaz) (Muhamad al-Bakri, 2013). The memorization process of the Al-Quran encompasses three stages; learning the Al-Quran by heart, memorizing and perfecting the ability to write the whole Al-Quran on paper or slate without any error (Taiwo, 2014). The Talaqqi method (face to face or deal with teachers) and Musyafahah method (word of mouth with lip-reading teacher watching to get the correct pronunciation of tajweed) are being used in enhancing the the learning and memorization of the Al-Quran (Mustafa & Basri, 2014). The centers are managed either by federal government through Islamic Development Department Malaysia, state governments or privately owned. More than 91% of tahfiz centers in Malaysia are privately owned (Haz, 2007). The privately owned tahfiz centers (POTC) may be owned by foundations, non-government organizations or individuals. POTC may register under the Register of Society, state government and Ministry of Education. The funding of 1

Faculty of Accountancy, Universiti Teknologi Mara, Malaysia Faculty of Business Management, Universiti Teknologi Mara, Malaysia 3 Accounting Research Institute (ARI), UiTM *Corresponding author, Address: UiTM Kampus Bandaraya, 110 Jln Hang Tuah, 75300 Melaka; Tel: 012-664-5599; email: [email protected] 2

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POTC comes from variety of sources such as founder and family members, donors, zakat centers, Baitul Mal and government bodies. POTC are accountable to various stakeholders such as regulators, donors, parents and students. Therefore, stakeholder theory can be used to explain the accountability concept for POTC. This theory signifies that organizations are accountable to anyone that is affecting and affected by their policies (Freeman, 1984).

Much research on tahfiz centers has been conducted on memorization techniques (Adnan & Zainul Arifien, 2003; Ariffin et al., 2013; Zulkifli, 2003). Accountability of POTC have been unexplored, whereas issues related to POTC’s accountability have been reported in newspapers and literatures. Example of such issues are bully cases (Utusan Malaysia, 2011a), sexual misconducts (Azmi, 2011; Nahar & Omar, 2011), mismanagement (Bernama, 2001, 2014b), safety problems (Bernama, 2007, 2010, 2011, 2014a; Tarmizi, 2011), exploitation of students for financial gains (Ratinawati, 2011; Utusan Malaysia, 2011b), funding issues (Berita Harian, 2012) and inedequate professional qualification and teachers’ experience (Hashim, Tamuri, & Jemali, 2013). Thus, there is a need to have an accountability indicators for POTC which can be used to monitor the status of the tahfiz educational system and to track how it changes over time. Regulators can use the indicators to hold the school accountable for their performance. Moreover, accountability indicators are helpful in pinpointing the problems and target improvement efforts more effectively (Oakes, 1989). This study aims to fill this gap by proposing accountability indicators for POTC. Since POTC have many stakeholders, this study will concentrate on accountability indicators from student’s perspective using accountability mechanisms model by Ebrahim (2003). Accountable POTC will support The Education National Key Result Areas (NKRA) agenda to widen access to quality and affordable education and to improve student outcome qualities. As such, POTC will become catalysts and partners in the government effort to raise quality standard and to create an international tahfiz education brand for Malaysia in line with The Education National Key Economic Area (NKEA).

2.0

Accountability principles and concepts

Keans (2007) defined accountability as a means through which organizations are held responsible for performance measured as objectively as possible. In other words, individuals, organizations and the community are responsible for their actions and may be required to explain them to others. There are four lines of accountability; upward accountability (to bodies that give them financial and legal base such as donors, foundations and governments), downward accountability (to their beneficiaries whom they provide their services), inward accountability (to staffs), and horizontal accountability(to their peers) (Lloyd, 2005).

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The concept of accountability can be explained by the resource dependence theory (Pfeffer & Salancik, 1974) as well as stakeholder theory (Freeman, 1984). Resource dependence theory posited that NPOs rely on donors for fund and donors rely on NPOs for their reputation developments and for tax deduction purposes while stakeholder theory stated that organizations are accountable to multiple stakeholders. In fulfilling their objective of educating students who are able to memorize Al-Quran with commendable akhlaq (attitude), POTC have accountability to various stakeholders as there are many holders involved such as students, parents, employees, regulators, and donors. These stakeholders are affected or have effect on tahfiz operation and they are in the position to determine the survival of the tahfiz as a going concern through their continued participation in meeting POTC’s objectives. Thus, the use of stakeholder theory in this study is commensurate. Stakeholder theory has been used extensively to elaborate the corporate governance function and responsibility in modern business corporation incorporating conceptual, moral and financial values such as Dusuki (2007), Azid, Asutay and Burki (2007), Haniffa and Hudaib (2006), Hassan (2011) and Ibrahim and Samad (2014). However, this theory has not been well explored in POTC (Islamic based institutions) specializing in producing huffaz. Thus, this study focuses on the role of POTC in providing accountability specifically to one of their stakeholders’ i.e students.

3.0

Accountability mechanisms

Ebrahim (2003) identifies five mechanisms to evaluate accountability of non-profit organization (NPO). They are report and disclosure statements, performance assessment and evaluations, participation, self-regulation, and social auditing (Figure 1).

Participation Performance assessment and evaluations

Report and disclosure statements

Self-regulation

Accountability

Social auditing

Figure 1: Accountability Mechanisms Source : Ebrahim (2003) 3


3.1

Report and disclosure statements

Report and disclosure statements are tools for upward reporting that donors may require NPOs to furnish regularly. The biggest challenge faced by NPOs in reporting is to have the data systematized so that they can be aggregated and analyzed. Items that need to be reported are inputs, activities, outputs and outcomes. Zainun, Atan, Yap, & Yeow (2011) did a pilot survey on the institutional donors’ expectation of information that should be available in the NPOs reporting. Their index has 85 items categorized into 5 categories; background, financial, nonfinancial, future and governance information. They found that out of 25 “very important” information expected by donors, beside background information, governance information are listed as the top most important followed by future information, and lastly financial information while nonfinancial information considered as moderately important. Since inefficient management and the use of unlawful fundraising activities are associated with religious NPOs (Afifuddin & Siti-Nabiha, 2010), POTC reporting should incorporate management and fundraising information to ensure high accountability.

3.2

Performance assessment and evaluations

Performance assessment and evaluations facilitate accountability of NPOs by assessing whether they have achieved their objectives. However, performance assessment may produce tension and discomfort to the NPOs because performance is a concept open to a multitude of operational definitions and different stakeholder may measure and interpret performance in a variety of different ways (Moynihan, 2008). Moreover, performance assessment requires resources that are supposed to be allocated to the beneficiaries. Despite the physical and monetary cost of performance assessment, the data gathered through the process are useful in the day-to-day operation and the exercise of accountability. Eventually performance assessment is done not only for compliance purposes, but more importantly for adaptive learning and continuous improvement (Newcomer, Baradei, & Garcia, 2013). In this study, the performance assessment and evaluation indicators will be developed specifically focusing on one of the stakeholders of POTC i.e students.

3.3

Participation

The third mechanism of accountability is participation which indicates systematic involvement of donors and beneficiaries in the NPOs. Participation is very important in improving the accountability of the organization as it will enable the users to ensure the activities are appropriate and relevant to their needs and priorities. This will increase the potential impact of activities and at the same time increase the likelihood in meeting the organization’s objectives. The participation process includes downward participation from the organization to the communities and from the donors to the organization while at the same time includes the internal participation within the organization. According to Islamic Relief’s Accountability Framework (2008), there are seven levels of participation i.e. information giving, consultation, participation for material incentives, functional participation, joint planning, decision making and empowerment. The effect of stakeholders’ participation on accountability has been investigated in the urban services literature. Urban services are water and sanitation, street cleaning, solid 4


waste management, roads, community halls and street lighting that require a substantial investment. It is found that urban service providers are more accountable when beneficiaries participate in service delivery and decision-making processes (Goetz & Gaventa, 2001), however Cavill & Sohail (2004) found that the improved accountability through stakeholders participation did not enhance service outcomes. Therefore, there are inconclusive evidences regarding the effect of participation on accountability of organizations.

3.4

Self-regulation

Self regulation refers to the initiative by NPOs to develop standards or codes of behavior and performance. Information asymmetries existed between non-profit organization and their donors due to the unavailability of public information of the organizations’ activities. These asymmetries of information may lead to lower level of funding and more tedious reporting requirement. Thus, NPOs are motivated to develop self-regulation in order to demonstrate their legitimacy and quality to donors. Self regulation items include items such as rules for entry, standards for behavior and credible enforcement system (Prakash & Potoski, 2006).

3.5

Social auditing

Social auditing refers to the process of getting feedback from stakeholders on social, environment and ethical performance. In a survey conducted by Oxfam GB, a charitable organization, sent to various stakeholders in 16 countries in which Oxfam GB operated found that social auditing is an important mechanism for accountability in order to provide a coherent framework and consistency of approach but it has been criticized as costly and if negative feedback become known to the public the reputation of the NPOs may be tarnished (Dawson, 1998). Yet to be credible in the field, social auditing is a must for NPOs to ensure high level of accountability. To summarize, prior research on accountability mechanisms of NPOs highly concentrate on the disclosure mechanism but there is a lack of research done on disclosure practices of religious NPOs (Atan, Zainon, Nam, & Aliman, 2010). With regards to the Islamic NPOs’ accountability literature, prior research available mainly focus on zakat (Abu Bakar, 2007; Md Noor, Nik Mohd Rashid, & Mastuki, 2011) and waqf (Chowdhury, Chowdhury, Muhammad, & Yasoa, 2012; Osman, 2010). Research on the accountability of POTC are very limited, whereas as an NPO, POTC have to depend heavily on external environment for resources in order to ensure the continuity of their activities in reviving the Quranic generations. Therefore, POTC are accountable to various stakeholders but the extend of their accountability has not been studied. This research is very timely to address the issue of POTC accountability and in line with NKRA and NKEA which aim to improve students’ outcomes by closing the gap between the high performance and underachieving schools. If POTC are highly accountable, they will be able to position themselves in the education system and able to differentiate themselves in the process of attracting domestic and international students and as well as donors.

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4.0

POTC accountability indicators from student’s perspective (PAIfSP)

Islam literally means submission to Allah, the God and the Al-Quran is the revelation to Prophet Muhammad p.b.u.h. on the Islamic beliefs and practices. Every Muslim has to undergo Quranic education. One of the principles of Al-Quran teaching and learning is tahfiz i.e. memorizing Quranic verses (Che Noh, Hussein, Ghani, & Suhid, 2013). Tahfiz students are expected to memorize 30 constituents of the Al-Quran. Not only that, they should be able to read, remember, understand, think, practice and disseminate the Quranic teaching. It is believed that this will lead to purification of the heart and mind of the young, hence producing students with excellent akhlaq. Akhlaq or good attitude applicable in daily lives is defined as a set of belief, regulation and system related to attitude and moral actions that set a person’s action be it good or bad, right or wrong, as well as accepted or not in Islam (Tamuri, Othman, Dakir, Ismail, & Stapa, 2013). As the main purpose of education is to form attitude, skills, personality and way of life as a slave of Allah who carries responsibilities to upgrade oneself, society and environment and nations towards the reach of goodness in life as well as akhirah, POTC are accountable to produce huffaz who are able to memorize the AlQuran, practice the knowledge of Islam in their life, have good akhlaq and abide by the rules and regulations. In addition, POTC are accountable to provide sufficient school facilities for learning, to ensure student’s health and safety and to provide support system to the students. Tahfiz facilities such as school buildings provide shelter and support a variety of student’s learning experiences. Previous studies such as Duyar (2010) and Picus, Marion, Calvo, and Glenn (2005), have shown that school facilities have a measurable influence upon student learning and successful educational programs. Among the most influential features that affect academic outcomes are indoor air quality, ventilation and thermal comfort, lighting, acoustics, building age and quality, and school and class sizes (Schneider, 2002). Negative impact are found on student performance when they study in buildings where deficiencies exist in any of the features mentioned above (Earthman, 2002). Numerous studies have pointed the effect of health and safety on student performance. Taras & Potts-Datema (2005) reviewed research done on the association between obesity among school-age children and academic outcomes and concluded that overweight and obesity are associated with poorer levels of academic achievement. School and neighborhood safety is also strongly associated with academic performance. Milam, Furr-Holden and Leaf (2010) reported that perceived school and neighborhood safety is associated with significant increases in academic achievement up to 22%. Hence, POTC are accountable to provide healthy and safe environment to facilitate the Quranic learning and memorizing process. School support system such as school counselor plays an important role in three developmental domains; academic, career, and personal-social (Sink & Stroh, 2003). Teaching approach which aims to educate students should be carried out in tandem 6


with counseling procedures because as mentioned by Kessler (1997), counseling procedures will produce students who are psychologically more autonomous and functional. POTC teachers should incorporate counseling procedures in their teaching that emphasis more on nurturing aspect which is based on psychology of love (Manaf, Alias, Azman, Rahman, & Zulkifli, 2014). As such, the harmonization of teaching and learning which is caring and love-oriented will enable students to appreciate the beauty of Quranic education as a whole. Based on the above review, this study proposes POTC accountability indicators from student’s perspective. The indicators are structured into 2 major categories; internal indicators (Student’s Assessment on Their Quranic Memorization Performance and Student’s Assessment on Their Akhlaq Implementation) and external indicators (Student’s Assessment on How POTC Address Rules and Regulations, Student’s Assessment on POTC’s Facilities, Student’s Assessment on POTC’s Health and Safety Measures and Student’s Assessment on POTC’s Support System). Table 1: Items of PAIfSP Category Student’s Assessment on Their Quranic Memorization Performance

1 2 3 4 5 6 7 8

Student’s Assessment on Their Akhlaq Implementation

1 2 3 4 5 6

Items I am able to achieve the target number of verses to be memorized at one time I am able to tasmik (memorization of Al-Quran verses) everyday I have perfected my good pronunciation of tajweed and makhraj I read the memorized verses in my five daily prayers I get good grade for my periodical memorization assessment I am able to do memory retention and preserve the verses that I have fully memorized I understand the meaning of the Al-Quran verses that I memorize I am able to internalized the Al-Quran knowledge from memorization and apply it to everyday life The tahfiz teaching and learning activities upgrade my faith towards Islam The tahfiz teaching and learning activities do not help me in practicing the way of Islam The tahfiz teaching and learning activities motivate me to work harder The tahfiz teaching and learning activities improve my discipline The tahfiz teaching and learning activities are able to guide me in my akhlaq The tahfiz teaching and learning activities made me realised that learning is a form of ibadah (worship to Allah) 7


Category 7 8 9 10 11 12 13

14 15 16 17

18 19 20 21 22 23 24

25 Student’s Assessment on How POTC Address Rules and Regulations

1 2

Items The tahfiz teaching and learning activities enable me to realise the life after death The tahfiz teaching and learning activities enable me to realise that prayer is an obligation The tahfiz teaching and learning activities provide me with calmness The tahfiz teaching and learning activities add my knowledge about the areas of Islamic religion The tahfiz teaching and learning activities guide me in pondering before taking any actions The tahfiz teaching and learning activities prevents me from doing things which are opposing Islam The tahfiz teaching and learning activities help me in reading Al-Quran appropriately and with the correct tajweed The tahfiz teaching and learning activities encourage me to read Al-Quran The tahfiz teaching and learning activities help me in understanding the meaning of verses in Al-Quran The tahfiz teaching and learning activities help me in understanding the meaning of Hadiths The tahfiz teaching and learning activities help me in understanding the difference of the basics requirements of Islam (Fardhu Ain) and the responsibilities in Islam (Fardhu Kifayah) The knowledge about the sunnah (practice) of Rasulullah p.b.u.h guides me in my life The tahfiz teaching and learning activities help me in perfectly performing ibadah The tahfiz teaching and learning activities enable me to always be thankful with Allah’s blessings The tahfiz teaching and learning activities teach me about the boundaries between men and women The tahfiz teaching and learning activities teach me to respect my parents The tahfiz teaching and learning activities do not help me in appreciating the manners of a Muslim The tahfiz teaching and learning activities help me in realising that Al- Quran and Hadith is the main source of guidance for Muslims The tahfiz teaching and learning activities help me in understanding Islam Student disciplinary issues are addressed effectively in my tahfiz Student disciplinary issues are addressed 8


Category

Items consistently in my tahfiz 3 Our tahfiz has an effective violence prevention program 4 Our tahfiz has an effective drug prevention program 5 Our tahfiz has an effective alcohol prevention program 6 Our tahfiz has an effective tobacco prevention program 7 Our tahfiz has effective rules that prohibit vandalism 8 Our tahfiz does not tolerate student absenteeism 9 Our tahfiz does not tolerate student tardiness 10 Our tahfiz does not tolerate bully activities Student’s Assessment on 1 The physical building of my tahfiz is well maintained POTC’s Facilities 2 The landscape of my tahfiz is well maintained 3 My tahfiz has an adequate learning facilities 4 My tahfiz has sport facilities 5 My tahfiz has proper ventilation and thermal comfort 6 My tahfiz has proper lighting 7 My living accommodation in tahfiz is conducive for memorizing Al-Quran Student’s Assessment on 1 My tahfiz serves healthy food POTC’s Health and Safety 2 My tahfiz is a safe place to stay Measures 3 My tahfiz organizes fire drill simulation occasionally 4 My tahfiz has Safety/Crisis Management Plan 5 My tahfiz is very concern about my health 6 My tahfiz is clean 7 My tahfiz does not exploit students for financial gains Student’s Assessment on 1 My counselor (ustaz/ustazah) helps me in improving POTC’s Support System my memorization skills 2 My counselor (ustaz/ustazah) helps me in adjusting to the tahfiz systems 3 My counselor (ustaz/ustazah) helps me in selfunderstanding process 4 My counselor (ustaz/ustazah) helps me in setting realistic goals 5 My tahfiz provides financial support to complete my tahfiz education 6 My tahfiz nurtures students with love and compassion Adapted from Mustafa and Basri (2014)Tamuri et al. (2013), OECD (2013) and Gysbers(2004)

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4.1

The process of developing PAIfSP

The main objective of this research is to develop accountability indicators for POTC by applying stakeholder approach and this research focuses on student as a stakeholder of POTC. PAIfSP can be used to measure whether POTC have fulfil their responsibility towards their students as one of their stakeholders. The first step in developing the indicators is to identify the relevant items from literature search, followed by assessment of the validity of the items which refers to the degree to which the items measure what they are supposed to measure (Pallant, 2011). Next step is to conduct a pilot study with POTC’s students to detect any items that should be included or deleted. Finally, the improved questionnaires survey will be distributed to the targeted respondents to measure the accountability of POTC’s towards their students.

5.0

Conclusions

This study focuses on the role of POTC in providing accountability specifically to one of the stakeholders i.e students. POTC are considered as organization that become the intermediaries in improving the education level for Malaysian Muslim students. The improvement of the POTC’s accountability to their students are in line with the government aspiration and national education agenda. The expected outcome of this study is a set of accountability indicators for POTC from student’s perspective. Future research will apply the indicators to construct accountability index of POTC. Suggestions for accountability improvement will be made to enhance effectiveness and efficiency of POTC as catalysts and partners in the government effort to raise quality standard and to create an international tahfiz education brand for Malaysia in line with The Education National Key Economic Area (NKEA).

ACKNOWLEDGEMENT The authors would like to thank Accounting Research Institute (ARI), Universiti Teknologi MARA, Malaysia for the assistance rendered in this study.

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