Accountability in Zakat Institutions: A Bibliometric Analysis and Systematic Literature Review

This study conducted a bibliometric analysis and systematic literature review (SLR) of scholarly literature on accountability in Zakat institutions, identifying future research directions. Data were retrieved from the Scopus and Web of Science (WoS) databases and limited to articles. Analysis was performed using VOSviewer and content analysis. The number of articles on accountability issues in zakat institutions compared to zakat literature is limited, with Indonesia and Malaysia being the most productive countries and England the most influential. Research on accountability in zakat institutions is categorised into four clusters, with varied practices observed. Accountability is primarily understood through perspectives of accounting, reporting, and disclosure, as well as dual accountability to God and humans and quantitative survey approaches. This analysis reveals the need for further research on accountability in the context of zakat institutions.