e-journal

Social reporting by Islamic banks:does social justice matter

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Purpose – This study examines social reporting by Islamic banks with special emphasis on themes
related to social justice. By using critical theory and “immanent critique”, the study attempts to
explain and delineate reasons for disclosures and silences in Islamic banks’ annual reports and web
sites vis-a` -vis social justice.
Design/methodology/approach – The approach taken was a content analysis of annual reports
and web sites of 19 Islamic banks.
Findings – Islamic banks’ disclosures emphasise their religious character through claims that they
adhere to Sharia’s teachings. Their disclosures, however, lack specific or detailed information
regarding schemes or initiatives vis-a` -vis poverty eradication or enhancing social justice.
Research limitations/implications – Limitations associated with content analysis of annual
reports and internet web sites apply. This study focuses on Islamic banks’ social roles. Further studies
of banks’ social roles in society in general are of interest.
Practical implications – Drawing attention of Islamic banks and other stakeholders to the gap
between the rhetorical religious and ethical claims of Islamic banks and their activities (as depicted
through their disclosures) opens up the possibility of a positive change in Islamic banks’ actual social
roles.
Originality/value – The study fills a gap in both social accounting and Islamic accounting
literatures with its emphasis on social justice and poverty eradication. The study contributes to the
very scarce literature linking religion (especially Islam), critical theory, social accounting and Islamic
accounting. It goes beyond previous research in Islamic accounting literature by exposing
contradictions in the Islamic banking industry’s rhetoric regarding their social role in society.

Keywords Islam, Banks, Accounting, Finance, Social justice, Islamic banks,Islamic accounting and reporting, Poverty eradication, Immanent critique, Content analysis

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 26 No. 6, 2013 pp. 911-945

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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