Egyptian Islamic Banks’ Social Reporting: Is there Change?
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Osman, Mohamed Nagy (Author) |
| المجلد/العدد: | مج22, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الشهر: | أكتوبر |
| الصفحات: | 58 - 83 |
| DOI: |
10.21608/ATASU.2018.37760 |
| ISSN: |
2356-8402 |
| رقم MD: | 929826 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Social Reporting | Arab Uprisings | Change | Egypt | Islamic Banks | Legitimacy
|
| رابط المحتوى: |
عدد مرات التحميل
10
| المستخلص: |
This paper investigates change in Egyptian Islamic banks’ social reporting practices in pre- and post-Egyptian two revolutions in 2011 and 2013. The study analyzes the volume, quality, and nature of social reporting practices of the three major Islamic banks’ websites and annual reports in pre- and post-revolutions periods using content analysis. The results articulate the increase in social reporting practices in post-two revolutions era. Nevertheless, Egyptian Islamic Banks failed to socially legitimize themselves because of shortage of disclosure about information in relation to how Islamic banks comply with Sharia, policy towards insolvent clients, unlawful (Haram) transactions, human rights, fighting terrorism, environmental policy, training in relation to Sharia, and equal opportunities. This research adopts legitimacy theory to interpret the results within the exclusive social and political circumstances of Egypt in pre and post two revolutions. These findings have important implications to policy makers in Egypt and possibly across the Arab world. |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
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Web-Based Social Reporting of Islamic Banks in the Arab Spring Countries: Evidence from Egypt
بواسطة: Osman, Mohamed Nagy منشور: (2016) -
Social Justice Accounting Disclosure of Egyptian Islamic Banks: Changes and Ways Forwoard
بواسطة: Osman, Mohamed Nagy منشور: (2019) -
Web- Based Social Reporting of Public Listed Banks in Egypt and UAE
بواسطة: Osman, Mohamed Nagy منشور: (2015) -
Corporate Social Responsibility (CSR) Disclosure of Islamic and Conventional Banks in Kuwait
بواسطة: السعيدي، مجبل ظاهر منشور: (2021) -
Comparative Analysis between the Islamic Banks Financial Reports VS. Western Bank Financial Reports in Saudi Arabia
بواسطة: Al Ghamdi, Faisal منشور: (2010)
