Document Type : Science - Research (Islamic Financing Tools)

Authors

• zahra moghimi ¹
• reza ziyari ²
• vahid hajilo ³

¹ Department of Management, B.G.C., Islamic Azad University, Bandargaz, Iran

² Department of Accounting, Se.C., Islamic Azad University, Semnan, Iran

³ Department of Business Management, ACECR of West Azarbaijan; Iran

Abstract

Zakat is one of the fundamental pillars of Islam that plays a vital role in the fair redistribution of wealth in society. The present study seeks to identify the most desirable combination possible for institutionalizing this culture by identifying the factors affecting the promotion of the culture of Zakat. The research is applied in terms of its purpose and descriptive-exploratory in nature. After extracting the components from the theoretical foundations, the Delphi technique was used to refine the model. To form the expert panel, 30 managers of relief committees were selected using purposive sampling. Then, using the fuzzy inference system, the desirable combination of the main dimensions for maximum promotion of the culture of Zakat was determined. Based on the results, the research model was summarized in four main dimensions and under the current conditions, the highest level of promoting Zakat culture in society is 2.47 and is achieved when the level of normative factors is 2.75, social factors is 2.64, structural factors is 2.23, and communication factors is 2.54. Since the normative dimension has the highest score compared to other dimensions, the first step in promoting Zakat culture is to strengthen the value foundations of society and its social normalization

Keywords

• Culture
• zakat promotion
• value bases
• fuzzy inference

Main Subjects

• Science - Research (Islamic Financing Tools)