Document Type : Science - Research (Islamic Financing Tools)
Authors
1 Assistant Professor, Department of Management, BG.C., Islamic Azad University, Bandargaz, Iran
2 Assistant Professor, Department of Accounting, Se.C., Islamic Azad University, Semnan, Iran
3 Assistant Professor, Department of Business Management, Academic Jihad, West Azerbaijan Province Branch, Iran
Abstract
1. Introduction
Zakat is one of the fundamental pillars of Islam and plays a crucial role in achieving social justice through the fair redistribution of wealth. Despite its religious and social significance, there are challenges in institutionalizing and promoting a zakat culture across communities. The aim of this study is to explore and identify the factors that influence the promotion of zakat culture and to determine the most effective combination of these factors for embedding this practice within society.
2. Objective
The primary objective of this research is to design and validate a model that highlights the key dimensions and components necessary for the successful promotion and institutionalization of zakat culture. By determining the most desirable combination of these dimensions, the study seeks to provide practical strategies for enhancing public engagement with zakat.
3. Materials
The study draws upon theoretical foundations and previous research on zakat, social behavior, and cultural promotion. Relevant dimensions and components were first extracted from this literature. The research context involved relief committees across six provinces (Golestan, Kermanshah, West Azerbaijan, South Khorasan, Kurdistan, and Sistan and Baluchestan), where zakat-related cultural programs are actively implemented.
4. Methods
This research is applied in purpose and descriptive–exploratory in nature. To refine and validate the conceptual model, the Delphi technique was applied. A purposive sample of 30 experienced managers from the identified relief committees served as the expert panel. After achieving consensus through multiple Delphi rounds, a fuzzy inference system (FIS) implemented in MATLAB software was used to analyze the data and determine the optimal combination of factors that would lead to the maximum promotion of zakat culture.
5. Research Findings
The finalized research model consists of four main dimensions: normative factors, social factors, structural factors, and communication factors. Under current conditions, the highest achievable level of zakat culture promotion is 2.47 out of an ideal 3. This maximum is attained when normative factors are at 2.75, social factors at 2.64, structural factors at 2.23, and communication factors at 2.54. Among these, the normative dimension carries the highest weight compared to the others.
6. Discussion and Conclusion
The findings underscore the critical role of value-based and normative factors in promoting zakat culture. Efforts to strengthen societal values and normalize zakat as a collective social practice are essential first steps. Additionally, integrating supportive social, structural, and communication measures can further enhance zakat’s effectiveness in fostering equitable wealth distribution and poverty alleviation. These insights provide practical guidance for policymakers and religious institutions to institutionalize zakat culture more effectively.
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