Bassam Mohammad Maali, M. Kabir Hassan, Mamunur Rashid
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引用次数: 0
摘要
目的伊斯兰银行（IBs）非常重视其宗教身份，这促使其利用印象管理（IM）策略来强调这种身份。本文旨在讨论伊斯兰银行在创建宗教身份时使用印象管理的动机，并探讨使用宗教符号和语言作为宗教修辞的一种形式。本文认为，为了抵御对其宗教身份认同的威胁，国际银行使用了 IM 技术，主要是通过纳入宗教符号和修辞。根据《银行家》2022 年顶级伊斯兰金融机构的筛选名单，共对 39 家银行进行了分析。分析结果显示，这些银行使用了强调其宗教身份的即时通讯技术。值得注意的是，国际银行不断重申其遵守伊斯兰教法的承诺，并披露其对天课的贡献。此外，分析还揭示了许多国际银行将古兰经经文、宗教图标图像和其他宗教修辞语句纳入年度报告的情况。除了单纯的宗教象征意义，这些术语和图像也是伊斯兰企业形象的组成部分，不仅向利益相关者发出了有说服力的信号，也有助于建立对伊斯兰企业活动的印象。本研究旨在探讨伊斯兰银行是否以及如何将宗教象征意义作为信息管理和企业形象的组成部分。
Creating a religious identity and impression management by Islamic banks
Purpose
Islamic banks (IBs) place significant importance on their religious identity, prompting the utilization of impression management (IM) strategies to emphasize such identity. This paper aims to discuss the motivations behind using IM in the creation of religious identity by IBs, and to explore the use of religious symbols and language as a form of religious rhetoric. It is argued that to counteract the threats to their religious identity, IBs use IM techniques, predominantly through the inclusion of religious symbols and rhetoric.
Design/methodology/approach
An empirical exploratory study, using content analysis, was conducted on the annual reports of the largest IBs for the year 2022. The analyses involved a total of 39 banks based on a filtered list from The Banker’s Top Islamic Financial Institutions of 2022. A manual content analysis was undertaken to extract religious symbols, images and contents.
Findings
The findings reveal the use of IM techniques that emphasize the religious identity of these banks. Notably, IBs consistently reaffirm their commitment to Sharia compliance and disclose their contributions to Zakah. In addition, the analysis reveals the incorporation of Quranic verses, religious iconographic images and other religious rhetoric statements in the annual reports of many IBs.
Research limitations/implications
The analysis concludes that the assertion by IBs that their guiding principles are rooted in Islamic values are supported by the religious terminology and imagery embedded in their annual reports. Alongside mere religious symbolism, the terms and images are integral part of the corporate identity of the Islamic that not only sends persuasive signals to stakeholders but also help build an impression on the activities of the IBs.
Originality/value
IM has been a key objective and strategy of companies. This study aimed at exploring whether and how IBs used religious symbolism as an integral part of IM and corporate identity.
期刊介绍：
The International Journal of Islamic and Middle Eastern Finance and Management (IMEFM) publishes quality and in-depth analysis on current issues within Islamic and Middle Eastern finance and management. The journal welcomes strong evidence-based empirical studies and results-focused case studies that share research in product development and clarify best practices. The title is also keen to consider work from emerging authors. IMEFM has just also accepted into Clarivate''s SSCI in 2018, and its IF will be available in summer 2019, with citations dating from 2016. The coverage includes but is not limited to: -Islamic finance: Fundamentals, trends and opportunities in Islamic Finance, Islamic banking and financial markets, Risk management, Corporate finance, Investment strategy, Islamic social finance, Financial planning, Housing finance, Legal and regulatory issues, -Islamic management: Corporate governance, Customer relationship management and service quality, Business ethics and corporate social responsibility, Management styles and strategies in Shariah environments, Labour and welfare economics, Political economy. The journal is the only title aiming to give an interdisciplinary and holistic view on Islamic finance and business management practices in order to inform these two intertwined communities.
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