伊斯兰银行的伊斯兰教法董事会、管理策略和治理实践:戈夫曼式的论述

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE Accounting Auditing & Accountability Journal Pub Date : 2023-10-30 DOI:10.1108/aaaj-07-2017-3037
Yusuf Karbhari, Abdelhafid Benamraoui, Ahmad Fahmi Sheikh Hassan
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引用次数: 0

摘要

本研究运用Erving Goffman(1974)的“框架分析”原则来考察伊斯兰教银行如何实施伊斯兰教法治理,并探讨银行管理者为影响伊斯兰教法学者的决策而采取的互动和策略。这项研究还旨在找出伊斯兰教法合规审查制度的内在缺陷。设计/方法/方法本研究采用Goffman的原则作为视角,批判性地分析了一个丰富的数据集,该数据集是通过对马来西亚伊斯兰银行业治理框架中的46个关键参与者的访谈获得的,因为马来西亚伊斯兰银行业的治理框架是进步的。研究表明,伊斯兰银行的管理者在治理结构内部相互作用时,可能会采取“传递”和“覆盖”策略。同时,伊斯兰教法董事会(SBs)在他们的互动中实施“保护性实践”,增加了他们在银行内的责任的复杂性。因此,SBs不能仅仅被视为使银行业务合法化的工具。这就提出了关于戈夫曼框架所建议的管理者和SB成员所采用的“印象管理”、“隐藏”和“能力”策略的问题。这些发现表明,伊斯兰银行的治理实践还有进一步加强的空间。未来的研究可以探索与伊斯兰银行治理有关的方面,例如调查内部伊斯兰教法官员的独立性和有效性。检查他们在与外部伊斯兰教法委员会和其他利益相关者互动时采用的策略可以提供进一步有价值的见解。通过突出治理和合规审查过程中的缺点,研究结果可以作为政策制定者的宝贵资源。由此得出的见解可以为制定旨在减少机会主义行为和促进伊斯兰银行业问责制的法规提供信息。本研究独特地采用了Goffman的“前台”和“后台”策略概念,为伊斯兰银行经理与SBs之间的互动以及这些互动对伊斯兰教法合规的影响提供了见解。这项研究有助于了解伊斯兰银行治理中主要参与者之间的动态关系,以及影响他们遵守伊斯兰教法原则的因素。
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Sharia boards, managerial strategies and governance practices in Islamic banks: a Goffmanesque discourse
Purpose The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies adopted by bank managers to influence the decisions of Sharia scholars. The study also aims to identify inherent flaws in the Sharia compliance review system. Design/methodology/approach The study employs the principles of Goffman as a lens to critically analyse a rich dataset obtained through interviews undertaken with 46 key players operating in the governance framework of the Malaysian Islamic banking industry due to its progressive Islamic governance framework. Findings The study demonstrates that managers of Islamic banks may engage in “passing” and “covering” strategies while interacting within the governance structure. Concurrently, Sharia boards (SBs) implement “protective practices” during their interactions, adding complexity to their responsibilities within the banks. Consequently, SBs cannot merely be viewed as instruments for legitimising banking operations. This raises questions about the “impression management,” “concealment” and “competence” strategies employed by managers and SB members, as suggested by Goffman's framework. These findings indicate that there is room for further enhancement in the governance practices of Islamic banks. Research limitations/implications Future research could explore aspects related to the governance of Islamic banks, such as investigating the independence and effectiveness of internal Sharia officers. Examining the strategies employed during their interactions with external Sharia boards and other stakeholders could provide further valuable insights. Practical implications By highlighting shortcomings in the governance and compliance review process, the findings could serve as a valuable resource for policymakers. The insights derived could inform the development of regulations aimed at reducing opportunistic behaviour and promoting accountability in the Islamic banking sector. Originality/value This study uniquely employs Goffman's concepts of “frontstage” and “backstage” strategies to offer insights into the interactions between Islamic bank managers and SBs and the impact of these interactions on Sharia compliance. The study contributes to the understanding of the dynamics between key players in the governance of Islamic banks and the factors influencing their adherence to Sharia principles.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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