Accounting and accountability in Muslim secondary schools in Tanzania: a Bourdieusian perspective

• DOI: https://doi.org/10.1108/IJPSM-01-2022-0012
• Published date: 23 December 2022
• Date: 23 December 2022
• Pages: 79-93
• Subject Matter: Public policy & environmental management,Politics,Public adminstration & management
• Author: Siasa Issa Mzenzi

Accounting and accountability

in Muslim secondary schools

in Tanzania:

a Bourdieusian perspective

Siasa Issa Mzenzi

Department of Accounting, University of Dar es Salaam,

Dar es Salaam, United Republic of Tanzania

Abstract

Purpose –This paper investigates the relationship between accounting and accountability practices in

Muslim secondary schools in Tanzaniausing Bourdieusian perspective. The purpose of this paper is to address

this issue.

Design/methodology/approach –In-depth interviews were conducted with school owners, teachers,

accountants, an imam and leaders of Muslim organizations. Corroborative evidence was gathered through

review of documentary sources. The data were analyzed using a mapping approach.

Findings –The findings show that powerful actors in the schools studied proactively selected accounting

practices that supported their particular doxa of survival, access or legitimacy. Also, Fiisabilillah is identified

as an existential doxa, and this was found to be more influential than individual accountability doxa and

responsible for adherence to work among weak agents despite an inappropriate environment. As a result,

accounting practices become “rhetoric”and play a minimal role in discharging both “sacred”and “secular”

accountability to both human beings and God.

Practical implications –The findings suggest that accounting practices must be understood in the context

of the socioeconomic and political settings in which the organization operates.

Originality/value–Most studies of accounting and accountability have focused on developed countries. This

is one of the few studies to explore the phenomenon in the context of Muslim schools in a developing country.

Keywords Accountability, Accounting, Bourdieu, Fiisabilillah, Muslim schools, Tanzania

Paper type Research paper

1. Introduction

Accounting and accountability in religious organizations have attracted considerable

research interest (Abdul-Rahman and Goddard, 1998;Basri and Siti-Nabiha, 2016;

Carmona and Ezzamel, 2006;Jacobs and Walker, 2004;Laughlin, 1988,1990;Quattrone,

2004;Siino, 2004). However, most studies have focused on developed countries and on

Christian organizations, such as the Church of England (Laughlin, 1988,1990), the Iona

community (Jacobs and Walker, 2004), Baptist churches (Siino, 2004)andtheItalian

Society of Jesus (Quattrone, 2004;Quinn et al.,2022). These studies provide explanations of

accounting practices in religious settings, but an understanding of the contexts of Muslim

organizations remains lacking (Abdul-Rahman and Goddard, 1998;Carmona and Ezzamel,

2006). This is particularly important given the differences between Christian and Muslim

organizationsaswellassocioeconomicandpolitical differences between developed and

developing countries (Abdul-Rahman and Goddard, 1998;Kamla and Haque, 2019;

Masruki et al.,2018). The few extant studies on accounting in Muslim organizations tend to

focus mainly on Islamic banks (El-Halaby and Hussainey, 2015;Farook et al.,2011), zakat

(Adnan and Bakar, 2009;Saad and Farouk, 2019), waqf (Ihsan and Ibrahim, 2011;Masruki

and Shafii, 2013;Yayla, 2011)andBaitul-Maal (Wardiwiyono, 2012;Wulandari, 2019).

Despite their relevance, studies on the relationship between accounting and accountability

in Muslim schools are scarce (Basri and Siti-Nabiha, 2016;Nahar and Yaacob, 2011;Patel,

2008). This paper uses Bourdieu’s framework to analyze the relationship between

Tanzanian

Muslim

secondary

schools

79

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Received 15 January 2022

Revised 16 May 2022

19 August 2022

Accepted 27 September 2022

International Journal of Public

Sector Management

Vol. 36 No. 1, 2023

pp. 79-93

© Emerald Publishing Limited

0951-3558

DOI 10.1108/IJPSM-01-2022-0012