Belal, A.R. orcid.org/0000-0001-6144-8907, Mazumder, M.M.M. and Ali, M. (2019) Intellectual capital reporting practices in an Islamic bank: A case study. Business Ethics: A European Review, 28 (2). pp. 206-220. ISSN 0962-8770
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.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2018 John Wiley & Sons Ltd. This is an author produced version of a paper subsequently published in Business Ethics: A European Review. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Bangladesh; case study; external capital; human capital; intellectual capital reporting; internal capital; Islamic banking |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 03 Dec 2018 14:20 |
Last Modified: | 02 Nov 2021 14:39 |
Status: | Published |
Publisher: | Wiley |
Refereed: | Yes |
Identification Number: | 10.1111/beer.12211 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:139420 |