اثر جباة الزكاة في تفسير اداء الزكاة ,

The effect of zakat collectors on the interpretation of zakat performance

Emphasizing the role of Islam in the guiding ideology of accounting and to activate funds theory, to identify sources of funds and uses aspects, the present study sought to investigate the impact of the standards of Sharia aspects of zakat collectors, and justice in Zakat distribution in order to maximize the performance of Islamic Zakat (revenues). The study results confirm the important role played by Zakat collectors’ experience, and justice in distribution to emphasize Islamic financial commitment towards their communities leading to increase revenues, and then distribute the proceeds to the beneficiaries of Zakat which is considered as necessity by Islamic Sharia. The study also proposed A set of recommendations were proposes the most important of which was the necessity of activating the importance of Zakat, and the use of financial analysis to evaluate the performance of the zakat committees.