Impact of the use of smart contracts on the efficiency of Islamic banking

المؤلف

al-Jundi, Amirah al-Sayyid

المصدر

Journal of Financial, Accounting and Managerial Studies

العدد

المجلد 6، العدد 2 (s) (31 ديسمبر/كانون الأول 2019)، ص ص. 6-25، 20ص.

الناشر

جامعة العربي بن مهيدي بأم البواقي مخبر المحاسبة المالية الجباية و التأمين

تاريخ النشر

2019-12-31

دولة النشر

الجزائر

عدد الصفحات

20

التخصصات الرئيسية

العلوم المالية و المحاسبية
الأديان
الدراسات الإسلامية

الموضوعات

الملخص EN

The objective of the research is to study the impact of smart contract technology on the operational efficiency of Islamic banks.

To achieve the objective of the study, the study reviewed the nature of smart contracts and their compatibility with the rules of Islamic finance and the most important applications of smart contracts in Islamic banks .The operational efficiency was measured through some financial performance indicators for a sample of five leading Islamic banks in the field of smart contracts application during 2015 and 2017.

Research methodology was based on secondary data collected from the published annual reports of the Islamic banks .

The results of the study indicate that The greater the Islamic Bank's reliance on smart contracts in providing its services, the greater the financial performance indicators and the higher the efficiency of the Islamic Bank .

The study also pointed to the need for Islamic banks to have mechanisms to deal with the challenges of smart contracts to increase its ability to achieve the positive benefits of contracts smart.

نمط استشهاد جمعية علماء النفس الأمريكية (APA)

al-Jundi, Amirah al-Sayyid. 2019. Impact of the use of smart contracts on the efficiency of Islamic banking. Journal of Financial, Accounting and Managerial Studies،Vol. 6, no. 2 (s), pp.6-25.
https://search.emarefa.net/detail/BIM-909481

نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)

al-Jundi, Amirah al-Sayyid. Impact of the use of smart contracts on the efficiency of Islamic banking. Journal of Financial, Accounting and Managerial Studies Vol. 6, no. 2 (Special issue) (Dec. 2019), pp.6-25.
https://search.emarefa.net/detail/BIM-909481

نمط استشهاد الجمعية الطبية الأمريكية (AMA)

al-Jundi, Amirah al-Sayyid. Impact of the use of smart contracts on the efficiency of Islamic banking. Journal of Financial, Accounting and Managerial Studies. 2019. Vol. 6, no. 2 (s), pp.6-25.
https://search.emarefa.net/detail/BIM-909481

نوع البيانات

مقالات

لغة النص

الإنجليزية

الملاحظات

Includes bibliographical references : p. 23-25

رقم السجل

BIM-909481