Accountability practices of Islamic schools in Malaysia

Abstract

Islamic schools in Malaysia are reported in newspapers as having financial difficulties and poor infrastructure. Despite these problems, the demand for the establishment of Islamic schools and their sustainability continues to grow. This study aims to find out the ways in which Islamic schools in Malaysia practise or discharge accountability that assist the Islamic schools to be sustainable or to continue to be in demand and develop further. This study attempts to understand the traces of Islamic schools’ accountability and the accountability practices of Islamic schools. Data were collected by conducting interviews, document reviews, and participants’ observation. Through the actor-network theory (ANT) perspective, the study finds that Islamic schools’ accountability network is formed by the relationships and interactions between multiple actors that constitute the Islamic schools’ accountability network. The actors traced into the network of Islamic schools’ accountability include Islamic schools, State Islamic Religious Department (SIRD), Ministry of Education (MoE), the Muslim community, school management party, school principals, parents, students, teachers, and accounting tools such as, budgeting and financial reporting, and several other accountability mechanisms. Islamic schools’ accountability is discharged through various mechanisms identified from the network. As a result, there are many forms of accountability in the network which are upwards accountability, downwards accountability, holistic accountability, and personal accountability. Accountability mechanisms used by Islamic schools include financial management practice, reporting and information disclosure, performance evaluation, the participation of parents, social auditing through informal accountability, and self-regulation which depends on the leadership style of the school principals. Islamic schools can sustain despite having financial difficulties due to the continuing financial support from parents and the Muslim community. It is found that personal accountability is the most permeating form of accountability in the Islamic schools’ accountability network. The internal value that underpins the personal accountability is the Islamic value which is expressed by the actions of the actors in the network in ensuring the Islamic schools’ sustainability. This study also finds that the accounting tool as an accountability mechanism can trigger personal accountability.