Towards A Unified Zakat System

four countries due to the limitation in time and resources.Thus, although the interview method has its own advantages,it was not used for the reasons mentioned earlier. Thequantitative (questionnaire) method of data collectiondoes, however, ensure a high response rate. The researcheralso has the chance to introduce the research topic andmotivate individuals to participate in the survey. Theself-administered questionnaire is less expensive and lesstime-consuming than interviewing and requires fewer skillsto administer than does the conducting of interviews(Sekaran, 1992: 201). The structure of the tests used, amongother things, were statistical moments or descriptive, andthe non-parametric Kruskal-Wallis test.1.3 Limitations of the studyThe lack ofliteratureon Zakat accounting is the mainlimitation experienced by the researcher. The research has,therefore, been heavily dependent upon the writings ofwidely-known religious scholars in the Islamic world. Evenso, this study is important in terms of it being the firstof its kind to be undertaken so far in the GCC countries.There are, however, certain problems and limitations inthis study that are worth mentioning.6