The issue of accountability in Islamic Social Enterprises (ISEs) has been argued despite its significant roles in giving financial sustainability for the organization and also to provide high quality services that were environmentally sustainable. The basic accountability issue which is poor financial management practices in ISEs normally affecting in securing finance and expanding economic activities. This report based  on manipulation and misappropriation of public funds during flood crises in 2014 received by the Malaysia. Therefore, we focus on all three accountability dimensions which are accountability for input, accountability for output and accountability for procedural .

Accountability can be defined as an action done by individual or organization to report to recognized (authority) and responsible on their actions. Therefore, a specific accountability for ISE must be recognized and identified including its own framework. In general, ISE accountability can be define as the process which ISE holds itself openly responsible for what it believe.  Normally, ISE accountability will increase the trust and commitment of ISE’s stakeholders. Currently, there is no specific definition for ISE. In addition, there are also a limited study on ISE or Islamic entrepreneurship itself (Al-alak et al., 2010; Hoque & Parker, 2014; Muhamed et al., 2016). Besides, previous studies on ISE or Islamic entrepreneurship do not have an agreement even in term of the definition of ISE. This has been proved by Bielefeld (2009), where he stated that the term social entrepreneurship is problematic, but concluded that it focuses on individual as change agents, and not on groups or organizations.