| Summary: | This study investigates how waqf officers in two State Religious Councils (SRCs) in Malaysia undertake their responsibilities and duties of accountability to inform and improve the management of waqf properties for the benefit of beneficiaries and the public. The thesis uses the concept of holistic accountability by O'Dwyer & Unerman (2008) to conceptualise the relationship between waqf officers (accountors) and waqf stakeholders (accountees). Two key components of holistic accountability are identified, i.e., hierarchical upward and downward accountability. The religious setting of waqf presents an opportunity to examine how Islamic values influence the way holistic accountability is enacted and experienced. The thesis uses the concept of felt accountability to assess the extent to which this occurs. Semi-structured interviews are employed to understand the waqf officers' perception of the extent to which they discharge their responsibilities and duties of accountability. This data collection method is complemented by non-participant observation and documentary analysis. The study finds that Islamic values, such as belief in the Day of Judgement, encourage the officers to undertake their responsibility and duty of accountability in a proactive and creative way. This is explained in the thesis as felt accountability, an individualised . perception of accountability that provides a powerful motivation for waqf officers to discharge their downward accountability. However, the study also finds that the impact of felt accountability on holistic accountability is influenced by the organisational Structure of the SRC. Hierarchical structures may constrain officers' felt accountability whilst decentralised structures may offer too much flexibility to waqf officers.
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