Milla Izzati, Ratna Mulyany, Heru Fahlevi
This study reviews the existing literature on the digitalization of accountability within Islamic-based philanthropic organizations, highlighting a significant gap in existing literature and practice. As digital technologies transform the landscape of philanthropy, Islamic organizations face unique challenges and opportunities in enhancing transparency and accountability. Despite the growing adoption of digital tools across the philanthropic sector, the specific implications for Islamic-based organizations remain underexplored. This research reviews existing studies in the field, identifies key studies highlighting the issue, and identifies a literature gap in the digitalization of accountability within Islamic-based philanthropic organizations. It is noted that the importance of tailored digital strategies that align with both technological advancements and Islamic values, offering practical recommendations for enhancing the accountability practices of Islamic philanthropic organizations. Ultimately, this research aims to contribute to a more robust understanding of issues in digital accountability within the broader field of philanthropy and emphasizing the need for more studies to be performed in relation to Islamic philanthropy organizations. © 2024 IEEE.
Universitas Syiah Kuala, Department of Accounting, Banda Aceh, Indonesia
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