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Multidimensional Performance Measurement In Islamic Banking

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  • Ehab K. A. Mohamed

Abstract

Most of the studies that have examined management accounting practices have done so irrespective of the nature and characteristics of organizations. Little is known about the impact of the difference in the nature of organization on management accounting practices. Hence, this study investigates the impact of the nature and characteristics of organizations on management accounting practices, in particular on non-financial performance measurement practices in the banking sector. Several Islamic Banks have been selected in the Gulf Cooperation Council (GCC) countries in order to explore the impact of the nature and characteristics of these institutions on management accounting practices. This study reveals that the nature and characteristics of organization have a great impact on performance measurement practices in different Islamic banks.

Suggested Citation

  • Ehab K. A. Mohamed, 2010. "Multidimensional Performance Measurement In Islamic Banking," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 4(3), pages 47-60.
    • Handle: RePEc:ibf:gjbres:v:4:y:2010:i:3:p:47-60
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    References listed on IDEAS

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    1. Bernardo Batiz-Lazo & Douglas Wood, 2002. "Management of Core Capabilities in Mexican and European Banks," Industrial Organization 0211014, University Library of Munich, Germany.
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    Cited by:

    1. Ngalim, Siti Manisah & Ismail, Abdul Ghafar, 2015. "An Islamic Vision Development Based Indicators in Analysing the Islamic Banks Performance: Evidence from Malaysia, Indonesia and selected GCC Countries," Working Papers 1436-2, The Islamic Research and Teaching Institute (IRTI).

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    More about this item

    Keywords

    Islamic Banking; management; accounting practices;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G24 - Financial Economics - - Financial Institutions and Services - - - Investment Banking; Venture Capital; Brokerage
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing

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