Table 6.

Summary of the Accountability topic.

Sub-theme	Papers	Findings	What can be learned	Lessons for Governments	Further study for research
Accountability	Masruki and Shafii (2013)	•The importance of the use of accounting on waqf administration and management. For the future, it is expected to have accounting standards suitable for waqf institutions.	•The importance of designing waqf accounting standardization.	•Government may issue waqf accounting standards for all waqf institutions. •Government needs to conduct meetings with other governments to establish a standard-setting body for waqf governance, such as BASEL for banking governance.	•A comparison of the accounting treatment of waqf institutions needs to be conducted. •Research on accountability of waqf and a comparison with similar instruments such as endowment funds are needed.
	Daud (2019)	•It requires Islamic governance to ensure waqf report transparencies.
	Nahar and Yaacob (2011) Yaacob and Nahar (2017)	•Waqf accountability in management, accounting practices, and reporting in the context of Malaysia, although it exists, needs improvement to ensure high-quality reports.
	Ihsan and Septriani (2016)	•Propose accountability in the current practice, given the examples of the past.
	Ihsan et al. (2011)	•Waqf institution ABC is more efficient and accountable compared with WYZ. Commitment and professionalism are key.
	Ihsan et al. (2017)	•Dompet Dhuafa has been successfully integrating accountability as well as a commitment to preserving the organization's value.
	Yaacob et al. (2015)	•Waqf-S is a very successful waqf manager. Administration and management are carried out in the most effective manner with comprehensive rules, guidelines, and procedures.
	Azmi and Hanifa (2015)	•Waqf institution does not following AAOFI rule no. 33 on awqaf.