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This book provides two important contributions to existing theories
in the financial innovation literature. First, it extends the
existing literature of innovation orientation to a completely new
field and construct that is based on a religious imperative as a
framework within which financial innovation is constrained. It
explains how an innovation orientation in IFIs can be directed
within religious rules, which indicates that innovation orientation
in IFIs is a learning philosophy. Second, the book introduces and
examines the plasticity of Shariah as a shared boundary object and
its dynamic role in managing tension and conflicting values in the
financial innovation process. Furthermore, building on the
empirical results, the study illustrates the insights that each
theoretical lens affords into practices of collaboration and
develops a novel analytical framework for understanding religious
orientation towards financial innovation. This practical
contribution, of the developed framework, could form the basis for
a standardised framework for the Islamic finance industry. The book
concludes by noting the policy and managerial implications of its
findings and provides directions for further research.
This book provides two important contributions to existing theories
in the financial innovation literature. First, it extends the
existing literature of innovation orientation to a completely new
field and construct that is based on a religious imperative as a
framework within which financial innovation is constrained. It
explains how an innovation orientation in IFIs can be directed
within religious rules, which indicates that innovation orientation
in IFIs is a learning philosophy. Second, the book introduces and
examines the plasticity of Shariah as a shared boundary object and
its dynamic role in managing tension and conflicting values in the
financial innovation process. Furthermore, building on the
empirical results, the study illustrates the insights that each
theoretical lens affords into practices of collaboration and
develops a novel analytical framework for understanding religious
orientation towards financial innovation. This practical
contribution, of the developed framework, could form the basis for
a standardised framework for the Islamic finance industry. The book
concludes by noting the policy and managerial implications of its
findings and provides directions for further research.
This book provides an original account detailing the origins and
components of a faith-based accounting system that was founded
around 629 CE. By examining the historical development that the
accounting systems underwent within the context of faith-based
rules and values, the book explains what is meant by the term
"faith-based accounting", together with a discussion of its
characteristics in relation to various product structures and the
underlying Islamic finance principles. It provides important
theoretical and practical contributions by explaining accounting as
a value-based science rather than a value-free object or abstract.
This book explores the way in which religious rules act as a
directive for accounting and auditing practices in IFIs. Through
which the concept of money and digital currency within the theory
of money and how it is enacted in a faith-based context, amid
differences of opinions among its actors, is examined. This is an
important foundation to explain Islamic accounting and includes how
this outcome would shape the faith-based view regarding the new
phenomenon of digital currency (DC). Also featured is the concept
of paper money within the theory of money and how it is enacted in
a faith-based legal framework by identifying two core concepts of
today's Fiat money as being a single genus or multi-genera money.
This book is not merely an academic work, nor is it a pure
practitioner guide; rather, it is a robust work that combines both.
It marries rigorous academic research and theories with practical
industry experiences. The book provides a clear and concise guide
to accounting in Islamic economics and finance and how Islamic
financial institutions could meet the applicable faith-based rules
in their accounting practices.
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