PERTANIKA JOURNAL OF SOCIAL SCIENCES AND HUMANITIES

Accounting and reporting in awqaf operations are directly linked to awqafmutawalli's (awqaf manager or administrator) accountability. Mutawalli's accountability is a pressing issue as it is inextricably linked to awqaf institution's sustainability and survival. Being a manager to awqaf assets, mutawalli's accountability is therefore expected to influence donators' confidence and hence their continuous financial support. It is, hence, timely that mutawalli's accountability from the acute dimensions of accounting and reporting are explored and examined. This effectively provides a basis for a reality check regarding the necessary improvements. Consistent with the above premise, this study explores the current accounting and reporting practices of two distinct mutawallis, operating on different operational platforms. Utilizing multiple research techniques comprising both interviews and record reviews, the preliminary empirical results are arguably informative and revealing, systematically providing an appropriate basis for a reality check on mutawalli's accountability. This provides an improvement framework on waqf management to other mutawallis in Malaysia as well as filling the sparse academic literature on awqaf accountability in the acute context of accounting and reporting.