Mind the gap: theories in Islamic accounting and finance, Islamic economics and business management studies

نویسندگان

چکیده

Purpose This study aims to analyse whether theories and views of classical Islamic scholars are widely adopted as references in accounting finance (IAF), economics (IE) business management (IBM) research studies part their contribution solving current economic financial problems. Design/methodology/approach The adopts a qualitative meta-analysis methodology using NVivo 12 with selected data from 474 international journal articles published between 1981 2021. considers 172 IAF articles, 111 IE 191 IBM articles. Findings results the show that use is not widespread among examined papers. findings 90% researchers tend acquire modern economics, management, psychological sociological instead theories. Both have been discussed studied namely agency theory, stakeholders' ḥisbah (accountability), maqāṣid al-Sharīʿah (objectives law) waʿd (unilateral promise). gaps prevail only taxonomy terms but also choice paradigm references. It found 66% adopt positivist paradigm, followed by interpretivism (19%), post-structuralism (9%) critical orientation (6%). Research limitations/implications paper ABS ranking Future may consider other different groups such Scopus or Thomson & Reuters. Practical implications sheds light on how educational institutions can develop strategies for Integration Knowledge (IOK) curriculum. Social helps shape Muslims' way thinking within an worldview which will lead expressing knowledge, skill behaviour. Originality/value contributes model IOK has deliberated universities, especially those IAF, studies.

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ژورنال

عنوان ژورنال: ISRA international journal of Islamic finance

سال: 2022

ISSN: ['2289-4365', '0128-1976']

DOI: https://doi.org/10.1108/ijif-11-2019-0175