Mind the gap : theories in Islamic accounting and finance, Islamic economics and business management studies
المؤلفون المشاركون
Mukhlisin, Murniati
Ismail, Nurizal
Fikri, Rida Jamilah
المصدر
ISRA International Journal of Islamic Finance
العدد
المجلد 14، العدد 3 (31 ديسمبر/كانون الأول 2022)، ص ص. 333-348، 16ص.
الناشر
الأكاديمية العالمية للبحوث الشرعية
تاريخ النشر
2022-12-31
دولة النشر
ماليزيا
عدد الصفحات
16
التخصصات الرئيسية
الملخص EN
Purpose – This study aims to analyse whether theories and views of classical Islamic scholars are widely adopted as references in Islamic accounting and finance (IAF), Islamic economics (IE) and Islamic business management (IBM) research studies as part of their contribution to solving current economic and financial problems.
Design/methodology/approach – The research adopts a qualitative meta-analysis methodology using NVivo 12 with selected data from 474 international journal articles published between 1981 and 2021.
the study considers 172 IAF articles, 111 IE articles and 191 IBM articles.
findings – the results of the study show that the use of theories and views of classical Islamic scholars is not widespread among the examined research papers.
the findings show that 90% of researchers tend to acquire modern economics, management, psychological and sociological theories instead of classical theories.
Both modern and classical theories have been discussed in the studied articles namely agency theory, stakeholders’ theory, h_ isbah (accountability), maq_as- id al-Shar_ıʿah (objectives of Islamic law) and waʿd (unilateral promise).
the gaps prevail not only in the taxonomy of terms but also in the choice of paradigm references.
It is found that 66% of the 474 journal articles adopt a positivist paradigm, followed by interpretivism (19%), poststructuralism (9%) and critical orientation (6%).
Research limitations/implications – this paper considers only ABS ranking journal articles.
future research may consider other journal articles from different ranking groups such as Scopus or thomson & reuters.
practical implications – the paper sheds light on how Islamic educational institutions can develop strategies for the integration of knowledge (IOK) in their curriculum.
social implications – this paper helps to shape the Muslims’ way of thinking within an Islamic worldview which will lead to an Islamic way of expressing knowledge, skill and behaviour.
originality/value – this paper contributes to the model of IOK that has been deliberated among Islamic universities, especially those that develop IAF, IE and IBM studies.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Mukhlisin, Murniati& Ismail, Nurizal& Fikri, Rida Jamilah. 2022. Mind the gap : theories in Islamic accounting and finance, Islamic economics and business management studies. ISRA International Journal of Islamic Finance،Vol. 14, no. 3, pp.333-348.
https://search.emarefa.net/detail/BIM-1490691
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Mukhlisin, Murniati…[et al.]. Mind the gap : theories in Islamic accounting and finance, Islamic economics and business management studies. ISRA International Journal of Islamic Finance Vol. 14, no. 3 (2022), pp.333-348.
https://search.emarefa.net/detail/BIM-1490691
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Mukhlisin, Murniati& Ismail, Nurizal& Fikri, Rida Jamilah. Mind the gap : theories in Islamic accounting and finance, Islamic economics and business management studies. ISRA International Journal of Islamic Finance. 2022. Vol. 14, no. 3, pp.333-348.
https://search.emarefa.net/detail/BIM-1490691
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
رقم السجل
BIM-1490691
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر