Measurement model of corporate zakat collection in Malaysia: A test of diffusion of innovation theory

Purpose – The aim of the study detailed in this paper is to conceptualize the model of the determinants of individual decision to adopt corporate zakat collection in Malaysia. Design/methodology/approach – The paper is a conceptual work that identified a number of factors that influence the adoption of an innovation as it relates to zakat collection in Malaysia by surveying a number of acceptance model. Findings – A total of nine factors that are likely to contribute to the success of corporate zakat collection in Malaysia were identified and formulate hypotheses concerning them. Research limitations/implications – This is a conceptual paper and hypotheses need to be tested to ascertain their veracity. Practical implications – The likely outcome of this research work from testing the final model will be an extension of the existing behavioural models (IDT, TAM, Trust), through new constructs validated within Muslim community, using zakat payers. The model, hopefully, will provide motivation for further research in the area of zakat collection in Malaysia. Originality/value – This is a pioneer work seeking to develop a model for corporate zakat collection.