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September 12, 2026Journal of Islamic accounting and business research

Governing higher education waqf in Malaysia: an integrated model of dual accountability, multi-scalar regulatory fragmentation and dual mission

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Authors

HYHisham YaacobSYSharifah Norzehan Syed YusufIMIntan Salwani Mohamed

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Overview

Systematic thematic analysis uncovers governance gaps in university waqf systems, indicating that integrated frameworks reconcile parallel secular and religious regulatory pressures.

Key Points

  • To develop an integrated governance model for waqf management in public universities that addresses multiscalar regulatory fragmentation, dual accountability, and institutional sustainability.
  • Conducted a systematic thematic analysis of 43 Scopus-indexed, peer-reviewed journal articles using Atlas.ti 24.
  • Applied a three-stage coding process (open, axial, and selective) yielding 280 initial codes, 19 axial codes, and three core categories.
  • Identified three foundational governance categories: legal and regulatory framework, management and governance framework, and socioeconomic impact and development.
  • Demonstrated that coercive, mimetic, and normative isomorphism combined with path dependence dictate governance dynamics that existing single-dimension endowment or Shariah board models fail to address simultaneously.

Cite This Study

Yaacob et al. (2026) studied this question.

synapsesocial.com/papers/6aa51f49327956e4761f9916https://doi.org/10.1108/jiabr-09-2025-0558
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