Intellectual Capital Reporting Practices in an Islamic Bank: A Case Study

A. Belal, M. Mazumder, Mohobbot Ali
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引用次数: 22

Abstract

Given the nature and importance of Islamic banks in recent times, we can expect them to have significant intellectual capital anchored in their Sharia-based knowledge and expertise. However, we know very little or nothing about how and why intellectual capital-related information is provided in their corporate reports. We fill this gap in our existing knowledge of the field with a view to enhance relevant literature. As far as we know, this article is one of the earliest exploratory attempts to examine intellectual capital reporting practices of an Islamic bank. We have undertaken a longitudinal (2001–2015) case study related to the intellectual capital reporting practices of an Islamic bank. Key results include significant rise of intellectual capital reporting over time, dominance of internal capital-related items in intellectual capital reporting profile and the dynamics of changes in intellectual capital reporting practices over time. Through an institutional theory lens, we explain that this is due to the changes in the external institutional environment and various intra-organisational factors such as strong ethical culture, unique knowledge base (Sharia), and corporate governance regime.
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伊斯兰银行的智力资本报告实践:案例研究
鉴于近年来伊斯兰银行的性质和重要性,我们可以预期,它们将拥有以伊斯兰教法为基础的知识和专业知识为基础的重要智力资本。然而,我们对他们如何以及为什么在公司报告中提供与智力资本相关的信息知之甚少或一无所知。我们填补这一空白,在我们现有的知识领域,以加强相关文献。据我们所知,这篇文章是研究伊斯兰银行智力资本报告实践的最早的探索性尝试之一。我们对一家伊斯兰银行的智力资本报告实践进行了纵向(2001-2015)案例研究。主要结果包括随着时间的推移,智力资本报告的显著增加,内部资本相关项目在智力资本报告概况中占主导地位,以及智力资本报告实践随时间变化的动态。通过制度理论的视角,我们解释了这是由于外部制度环境的变化和各种组织内部因素,如强大的道德文化,独特的知识基础(伊斯兰教法)和公司治理制度。
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