道德(伊斯兰)金融的道德论述:系统文献综述(1988-2022 年)与未来之路

IF 2.5 Q2 BUSINESS, FINANCE
Shinaj Valangattil Shamsudheen, Shamsher Mohamad, Aishath Muneeza, Ziyaad Mahomed
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引用次数: 0

摘要

目的 本文旨在描绘伊斯兰金融伦理研究的出版模式、关键主题、研究趋势和未来方向。本文筛选了 1988 年至 2022 年 8 月期间发表的 194 篇文献,包括期刊论文、书籍和章节以及会议论文集,并根据伊斯兰金融业的指定领域进行了分类。本文还强调了伊斯兰金融业所有三个领域研究趋势的变化,并提出了未来研究的可能领域。设计/方法/途径使用 "google scholar "的 "高级搜索 "功能,在 "查找文章 "选项中输入关键词 "Ethic (s/al)"、"伊斯兰银行"、"伊斯兰银行业"、"伊斯兰金融"、"伊斯兰资本市场"、"回教保险"、"伊斯兰保险",在不限制时间范围、作者列表和平台的情况下进行了全面系统的文献综述。此外,还在 "Web of Science "和 "Scopus "等其他主流索引数据库中搜索了相关文章。研究结果的亮点包括:全球金融危机后,有关伦理问题的出版物有所增加,在影响力大的主流商业和金融期刊上发表的出版物也有所增加。伊斯兰银行和金融领域的研究数量较多,其次是伊斯兰资本市场和伊斯兰保险/回教保险。虽然发表的实证研究多于概念研究,但占主导地位的原因是在不同司法管辖区根据相同的概念或模型重复研究,而不是在不同司法管辖区应用多样化的概念。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Ethical discourse of ethical (Islamic) finance: a systematic literature review (1988–2022) and the way forward

Purpose

This paper aims to portray the publication pattern, key themes, study trends and future directions for the studies on ethics in Islamic finance. A total of 194 published documents that includes journal articles, books and book chapters and conference proceedings were screened for the period 1988 to August 2022 and categorized based on designated sectors of the Islamic finance industry. This paper also highlights the change in research trends in all three sectors of Islamic finance and suggests possible areas for future research.

Design/methodology/approach

A comprehensive systematic literature review was conducted using the “advanced search” function of “google scholar” by using the option “find articles” with the keywords “Ethic (s/al)”, “Islamic banks”, “Islamic banking”, “Islamic finance”, “Islamic capital markets” Takaful, Islamic insurance without restricting the time frame, author list and the platform. Furthermore, the search for relevant articles was conducted on other mainstream index databases such as “Web of Science” and “Scopus”.

Findings

Among the highlights of the findings were an increase in publications on ethical issues after the global financial crisis and an increase in publications in high-impact mainstream business and finance journals. A higher number of studies were documented in the area of Islamic banking and finance followed by Islamic capital markets and Islamic insurance/Takaful. Although a greater number of empirical studies were published than conceptual studies, dominance was resulted due to the replication of the studies in various jurisdictions based on the same concepts or models rather than applying diversified concepts in various jurisdictions.

Originality/value

This study contributes to the growing literature on ethical and/or Islamic finance as a guide for researchers to identify research gaps and provides a systematic direction for future studies in the area of ethics in Islamic finance.

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来源期刊
CiteScore
4.80
自引率
22.70%
发文量
78
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.
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