Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks
Purpose – The purpose of this study is to understand the reasons behind the different patterns of Sharīʿah non-compliant income (SNCI) disclosures amongst Islamic banks and, in particular, the extent to which Islamic banks make SNCI disclosures. The process involved in gaining and maintaining mora...
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Emerald Publishing Limited
2021
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my.iium.irep.917432021-12-03T06:32:36Z http://irep.iium.edu.my/91743/ Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks Che Azmi, Anna Rosman, Romzie Omar, Normah HG Finance HG3368 Islamic Banking and Finance Purpose – The purpose of this study is to understand the reasons behind the different patterns of Sharīʿah non-compliant income (SNCI) disclosures amongst Islamic banks and, in particular, the extent to which Islamic banks make SNCI disclosures. The process involved in gaining and maintaining moral legitimacy forms the framework for this study. Design/methodology/approach – Interviews were conducted with managers of Islamic banks involved in the reporting of SNCI in company annual reports. Findings – The interview findings show that Islamic banks prefer to use procedures to gain and enhance moral legitimacy amongst their customers, business partners and staff. The constraints and challenges that Islamic banks face in SNCI reporting make this a popular means of securing moral legitimacy. However, these practices may not lead to enhanced and more communicative SNCI disclosures by Islamic banks. Originality/value – To the best of the authors’ knowledge, this is the first study that explains the motivations behind SNCI reporting by Islamic banks and frames these motivations under the moral legitimacy framework Emerald Publishing Limited 2021-08-16 Article PeerReviewed application/pdf en http://irep.iium.edu.my/91743/25/91743_Shari%27ah_Non_Compliant.pdf application/pdf en http://irep.iium.edu.my/91743/24/91743_Scopus_Shariah_Non_Compliant_Published.pdf Che Azmi, Anna and Rosman, Romzie and Omar, Normah (2021) Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks. Journal of Islamic Accounting and Business Research. ISSN 1759-0817 E-ISSN 1759-0825 https://www.emerald.com/insight/content/doi/10.1108/JIABR-09-2020-0287/full/html 10.1108/JIABR-09-2020-0287/full/html |
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HG Finance HG3368 Islamic Banking and Finance Che Azmi, Anna Rosman, Romzie Omar, Normah Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks |
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Purpose – The purpose of this study is to understand the reasons behind the different patterns of Sharīʿah
non-compliant income (SNCI) disclosures amongst Islamic banks and, in particular, the extent to which
Islamic banks make SNCI disclosures. The process involved in gaining and maintaining moral legitimacy
forms the framework for this study.
Design/methodology/approach – Interviews were conducted with managers of Islamic banks involved
in the reporting of SNCI in company annual reports.
Findings – The interview findings show that Islamic banks prefer to use procedures to gain and enhance
moral legitimacy amongst their customers, business partners and staff. The constraints and challenges that
Islamic banks face in SNCI reporting make this a popular means of securing moral legitimacy. However, these
practices may not lead to enhanced and more communicative SNCI disclosures by Islamic banks.
Originality/value – To the best of the authors’ knowledge, this is the first study that explains the motivations
behind SNCI reporting by Islamic banks and frames these motivations under the moral legitimacy framework |
format |
Article |
author |
Che Azmi, Anna Rosman, Romzie Omar, Normah |
author_facet |
Che Azmi, Anna Rosman, Romzie Omar, Normah |
author_sort |
Che Azmi, Anna |
title |
Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks |
title_short |
Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks |
title_full |
Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks |
title_fullStr |
Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks |
title_full_unstemmed |
Sharīʿah non-compliant income disclosures and the moral legitimacy strategies of Islamic banks |
title_sort |
sharīʿah non-compliant income disclosures and the moral legitimacy strategies of islamic banks |
publisher |
Emerald Publishing Limited |
publishDate |
2021 |
url |
http://irep.iium.edu.my/91743/25/91743_Shari%27ah_Non_Compliant.pdf http://irep.iium.edu.my/91743/24/91743_Scopus_Shariah_Non_Compliant_Published.pdf http://irep.iium.edu.my/91743/ https://www.emerald.com/insight/content/doi/10.1108/JIABR-09-2020-0287/full/html |
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