{"title":"伊斯兰社会创业框架","authors":"Kausar Yasmeen","doi":"10.1108/jiabr-08-2023-0256","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging the gap between theory and practice.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>Using a systematic literature review, this study focuses on scholarly works published from 1992 to 2023, uses thematic analysis and engages with subject experts to craft a framework for ISE.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The study identified 39 sub-dimensions grouped into 13 core dimensions. These findings highlight the multifaceted impact on ISE, emphasizing its commitment to ethical, socially responsible practices and achieving lasting social impact through collaborative, innovative approaches guided by Islamic principles.</p><!--/ Abstract__block -->\n<h3>Research limitations/implications</h3>\n<p>Limitations include regional focus, lack of longitudinal data and absence of quantitative testing for the framework. Future research should expand scope, use quantitative analysis and explore gender dynamics, policy implications and standardized impact metrics to enhance the framework’s robustness.</p><!--/ Abstract__block -->\n<h3>Practical implications</h3>\n<p>The study’s comprehensive framework aids ISE practitioners in aligning their ventures with Islamic ethics and social impact. 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引用次数: 0
摘要
本研究旨在通过综合伊斯兰原则和社会创业概念,为伊斯兰社会创业(ISE)制定一个综合框架,弥合理论与实践之间的差距。研究结果本研究确定了 39 个子维度,分为 13 个核心维度。研究局限性/影响局限性包括区域重点、缺乏纵向数据以及缺乏对框架的定量测试。未来的研究应扩大范围,使用定量分析,探索性别动态、政策影响和标准化影响指标,以增强框架的稳健性。随着人们对 ISE 的兴趣与日俱增,特别是在穆斯林占多数的环境中,这项研究有助于将伊斯兰价值观融入社会创业,从而应对紧迫的社会挑战。它是一项独特的工作,在社会企业教育的理论与实践之间架起了一座桥梁,提供了实用的指导,同时丰富了有关这一主题的学术讨论。
This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging the gap between theory and practice.
Design/methodology/approach
Using a systematic literature review, this study focuses on scholarly works published from 1992 to 2023, uses thematic analysis and engages with subject experts to craft a framework for ISE.
Findings
The study identified 39 sub-dimensions grouped into 13 core dimensions. These findings highlight the multifaceted impact on ISE, emphasizing its commitment to ethical, socially responsible practices and achieving lasting social impact through collaborative, innovative approaches guided by Islamic principles.
Research limitations/implications
Limitations include regional focus, lack of longitudinal data and absence of quantitative testing for the framework. Future research should expand scope, use quantitative analysis and explore gender dynamics, policy implications and standardized impact metrics to enhance the framework’s robustness.
Practical implications
The study’s comprehensive framework aids ISE practitioners in aligning their ventures with Islamic ethics and social impact. As interest in ISE grows, particularly in Muslim-majority contexts, this research facilitates the integration of Islamic values into social entrepreneurship, addressing pressing societal challenges.
Originality/value
This study contributes to the field of ISE by proposing a meticulously crafted framework that synthesizes Islamic principles and social entrepreneurship concepts. It stands out as a unique endeavor that bridges the gap between theory and practice in ISE, offering practical guidance while enriching the scholarly discourse on the subject.
期刊介绍:
The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.