https://journals.umt.edu.pk/index.php/aar/issue/feed 2026-04-20T13:17:34+05:00 Dr. Muhammad Hassan Danish [email protected] Open Journal Systems <p style="text-align: justify;">Audit and Accounting Review (AAR) is an international double-blind peer-reviewed journal dedicated to the rapid dissemination of high-quality research papers on the advances in&nbsp; Accounting, Auditing, Business, Management and Economics that can help us to meet the challenges of the 21st century. AAR aims to provide a valuable addition to the present era of knowledge. It also provides a source to access legitimate new models as well as their applications and implications in the field of Audit and Accounting.&nbsp;</p> https://journals.umt.edu.pk/index.php/aar/article/view/7868 2026-04-20T13:17:34+05:00 Nasir Abbas [email protected] Muhammad Sadiq Shahid [email protected] Khawar Naheed [email protected]

<p style="text-align: justify;">This conceptual study aims to develop an integrated framework for cash waqf participation by combining the Theory of Planned Behavior (TPB) with Islamic behavioral constructs, institutional dimensions, and digital transformation perspectives in the context of sustainable development. Based on a systematic review of recent research on cash waqf and Islamic social finance, the study synthesizes fragmented findings into a unified model that links individual donor behavior, waqf institutional mechanisms, and Sustainable Development Goals (SDGs). The framework highlights institutional governance, digital platforms, and perceived developmental impact as critical channels through which donors’ attitudes, perceived behavioral control, subjective norms, perceptions of <em>Shariah</em> compliance, moral obligation, and religiosity shape cash waqf participation. The current study offers practical guidance for waqf institutions and policymakers aiming to strengthen fundraising effectiveness and impact reporting. Furthermore, it provides a theoretical foundation for future empirical research and policy design in the field of Islamic social finance. This study suggests ways in which these goals can be achieved through the sustainable use of the waqf mechanism to achieve SDGs. This is the first study to develop a conceptual framework for cash waqf. Additionally, this study provides a theoretical basis for future research to advance Islamic social finance and waqf paradigms in the digital economies.</p>

2026-04-20T00:00:00+05:00 Copyright (c) 2026 Nasir Abbas, Muhammad Sadiq Shahid, Khawar Naheed