WAQF GOVERNANCE AND ASSET MANAGEMENT IN SUDAN: ACCOUNTABILITY AND PERFORMANCE

Abstract

This study explores how governance arrangements influence waqf (Islamic endowment) asset management in Sudan, with particular attention to accountability and organizational performance. Using a qualitative literature-based approach through a systematic literature review and conceptual analysis, the study examines scholarly works, policy documents, and publicly available institutional materials concerning Sudan’s waqf administration and regulatory environment. Relevant literature was identified through database searches and screened based on relevance and publication quality, resulting in 35 sources selected for detailed analysis. The findings identify three interrelated patterns. First, institutionalized governance structures support coordination and standard-setting in waqf administration. Second, productive management through diversified asset portfolios particularly urban properties and agricultural lands enhances prospects for sustainable revenue generation. Third, formal accountability and oversight arrangements strengthen transparency and public trust, thereby reducing risks of asset misallocation. These governance features collectively improve the capacity of waqf institutions to sustain social programs including education, health, and social welfare initiatives. Practically, the study highlights the importance of strengthening asset registration systems, improving transparency and reporting standards, and enabling structured partnerships with private actors while maintaining sharia compliance. Overall, the study concludes that accountability-oriented governance is a critical enabler of sustainable waqf asset performance in Sudan.