هم ترازی مدیریت حسابداری-استراتژی در بانکداری اسلامی
ترجمه نشده

هم ترازی مدیریت حسابداری-استراتژی در بانکداری اسلامی

عنوان فارسی مقاله: هم ترازی مدیریت حسابداری-استراتژی در بانکداری اسلامی
عنوان انگلیسی مقاله: Management accounting-strategy coalignment in Islamic banking
مجله/کنفرانس: مجله بین المللی امور مالی و مدیریت اسلامی و خاورمیانه – International Journal of Islamic and Middle Eastern Finance and Management
رشته های تحصیلی مرتبط: مدیریت، اقتصاد، حسابداری
گرایش های تحصیلی مرتبط: بانکداری، بانکداری اسلامی، حسابداری مدیریت
کلمات کلیدی فارسی: استراتژی، بانکداری اسلامی، حسابداری مدیریت، Coalignment، سیستم کنترل مدیریت، شریعت
کلمات کلیدی انگلیسی: Strategy, Islamic banking, Management accounting, Coalignment, Management control system, Maqasid Shariah
نوع نگارش مقاله: مقاله پژوهشی (Research article)
نمایه: Scopus – Master Journal List
شناسه دیجیتال (DOI): https://doi.org/10.1108/IMEFM-04-2017-0088
دانشگاه: مجله بین المللی امور مالی و مدیریت اسلامی و خاورمیانه – International Journal of Islamic and Middle Eastern Finance and Management
ناشر: امرالد - Emeraldinsight
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 1.167 در سال 2017
شاخص H_index: 18 در سال 2019
شاخص SJR: 0.375 در سال 2017
شناسه ISSN: 1753-8394
شاخص Quartile (چارک): Q2 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 30
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E9115
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Theoretical background and hypotheses development


3- Hypotheses development


4- Data and methodology


5- Empirical results


References

نمونه متن انگلیسی مقاله

Abstract


Purpose – This paper aims to examine the effect of management accounting–strategy coalignment on the maqasid Shariah-based performance of Islamic banks in Indonesia. The study also examines the role of the corporate life cycle of Islamic banks in influencing the relationship between management accounting– strategy coalignment and performance. Design/methodology/approach – Management accounting practices, management control systems, strategy and maqasid Shariah-based performance are measured using questionnaires which were distributed to 97 directors and heads of Islamic banks. The model of this study is analyzed using structural equation model. Findings – This study finds that the coalignment between low cost-oriented strategy, strategic management accounting practices and mechanistic management control system has positive impact on improving maqasid Shariah-based performance. However, this study is unable to verify that corporate life cycle strengthens the positive relationship between management accounting–strategy coalignment and performance. Research limitations/implications – Limited indicators of management accounting practices in this study illustrate less comprehensive management accounting practices. Further studies may add other relevant management accounting as described by the International Federation of Accounting Committee to provide a more comprehensive management accounting practices. Practical implications – This study provides recommendations to the management of Islamic banks to design management accounting practices and management control systems that fit to their strategic orientation. Originality/value – This paper fulfils limited empirical studies on management accounting practices and strategy in Islamic banking industry.


Introduction


One of the most pressing challenges facing Islamic banks in Indonesia is how to increase market share, which remains low at just 4.64 per cent with total assets of US$22.4 billion (Financial Services Authority, 2015). In addition, because of structural factors, slow growth of market share is also attributable to operational issues such as limited office networks, lack of availability of competent human resources, less innovative products and high operational costs, as well as limited promotion and public education regarding Islamic banking (Ismal, 2013a, 2013b). These issues have led to low competitiveness in the national banking industry. From a market-based perspective, there are two sources of competitive advantage that could be used by Islamic banks, namely, differentiation and low cost (Porter, 1998). Islamic banks can implement the differentiation strategy by offering unique operations according to Islamic principles, such as financing based on profit–loss sharing as a distinguishing factor from conventional banks (Ascarya and Yumanita, 2005). Islamic banks could also implement a low-cost strategy to ensure competitive prices that attract customers, the majority of whom are rational (Ismal, 2011).

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