Volume 18 No. 1, April 2019
ARTICLE INFO
Article History:
Received: 28 June 2018
Accepted: 25 July 2018
Available online: 30 April 2019
MANAGEMENT AND ACCOUNTING REVIEW, Volume 18 No. 1, April 2019
Assessing Good Governance Practices and Development Nexus: An Application of Structural Invariance Analysis
Ibrahim Abiodun Oladapoa, Normah Omara, Asmak Ab Rahmanb, Roshayani Arshada, Manal Mohammed Hamoudahc , and Abdulazeez Adewuyi Abdurraheemd
aAccounting Research Institute, Universiti Teknologi MARA (UiTM),
Shah Alam, Malaysia
bDepartment of Shariah and Economics, University of Malaya, Malaysia
cDepartment of Accounting, Faculty of Economics and Administration,
King Abdulaziz University
dIslamic Business School, College of Business, Universiti Utara
Malaysia
ABSTRACT
The paper aims to assess good governance and development nexus based on the Theory of Maqāsid al Sharī’ah (TMS). The central hypothesis is that good governance; with a specific focus on human rights and social justice has a significant relationship with human development including factors like education, health, and income all emerging from the essentials of Sharī’ah. The paper employed a survey questionnaire to collect data from 384 respondents comprising Muslims in South-western Nigeria. The stratified random sampling technique was used. The findings showed that TMS is effective in predicting the direction of relationship between good governance and human development. The findings further showed that the model is invariant across gender groups. This paper highlights the applicability of the constructs of the TMS model into human development research. It also recommends strategic policy direction for policymakers.
KEYWORDS: Deprivation, gender invariance, well-being, Maqāsid al Sharī’ah