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Article
Publication date: 3 April 2009

Taufiq Hassan, Shamsher Mohamad and Mohammed Khaled I. Bader

This paper aims to investigate the differences in mean cost, revenue and profit efficiency scores of conventional versus Islamic banks. It also aims to examine the effect of size…

5938

Abstract

Purpose

This paper aims to investigate the differences in mean cost, revenue and profit efficiency scores of conventional versus Islamic banks. It also aims to examine the effect of size and age on cost, revenue and profit efficiency of the sampled banks.

Design/methodology/approach

This study evaluates a cross‐country level data compiled from the financial statements of 40 banks in 11 Organisation of Islamic Conference (OIC) countries over the period 1990‐2005. The data were collected for each year available from the BankScope database. The DEA nonparametric efficiency approach originally developed by Farrell was applied to analyse the data.

Findings

The findings suggest no significant differences between the overall efficiency of conventional and Islamic banks. However, it was noted that, on average, banks are more efficient in using their resources compared to their ability to generate revenues and profits. The average bank lost an opportunity to receive 27.9 percent more revenue, given the same amount of resources. Similarly, the average bank lost the opportunity to make 20.9 percent more profits utilising the same level of inputs. Clearly there is substantial room for improvement in cost minimisation and revenue and profit maximisation in both banking systems. The size and age factor did not significantly influence the efficiency scores in both banking streams.

Originality/value

This research is substantially different from the prior work in this area in three main ways. First, it investigates cost, revenue, and profit efficiency, whereas previous studies focus on cost, profit, or cost and profit efficiency. Also, no previous studies have compared conventional and Islamic banks. Second, this study distinguishes differences among big versus small, and old versus new banks, which allows more detailed insights on the efficiency issue. Third, the age issue in Islamic banks has been addressed, so far undocumented.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 2 no. 1
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 13 July 2020

Ejaz Aslam and Razali Haron

Corporate governance plays a significant role to overcome agency issues and develop the culture of transparency and openness. In this context, this paper aims to examine how…

1537

Abstract

Purpose

Corporate governance plays a significant role to overcome agency issues and develop the culture of transparency and openness. In this context, this paper aims to examine how corporate governance mechanisms affect the performance of Islamic banks (IBs).

Design/methodology/approach

Stepwise, two-step system generalize method of moment estimation technique is used in the analysis in which control variables are added into the model sequentially. This study used data on 129 IBs from 29 Islamic countries (Middle East, South Asia and Southeast Asia) during the period of 2008 to 2017.

Findings

The findings suggest that the audit committee (AUDC) and Shariah board (SB) have positive impact on the performance of IBs (return on assets and return on equity). However, board size and risk management committee have negative and significant effect on the performance of IBs. CEO duality and non-executive directors have mixed relationship with the performance of IBs. These results support the argument that IBs need to improve their financial performance through appropriate governance mechanism.

Research limitations/implications

The findings of the study added a new dimension to the governance research that could be a valuable source of knowledge for policymakers and regulators to improve the existing governance mechanism for better performance of IBs.

Originality/value

The study fills the gap in the literature by addressing the issue of corporate governance on performance of IBs across countries. Agency theory is discussed to explain the relationship between corporate governance mechanism and performance.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 6
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 12 July 2023

Nicola Cobelli and Emanuele Blasioli

The purpose of this study is to introduce new tools to develop a more precise and focused bibliometric analysis on the field of digitalization in healthcare management…

1067

Abstract

Purpose

The purpose of this study is to introduce new tools to develop a more precise and focused bibliometric analysis on the field of digitalization in healthcare management. Furthermore, this study aims to provide an overview of the existing resources in healthcare management and education and other developing interdisciplinary fields.

Design/methodology/approach

This work uses bibliometric analysis to conduct a comprehensive review to map the use of the unified theory of acceptance and use of technology (UTAUT) and the unified theory of acceptance and use of technology 2 (UTAUT2) research models in healthcare academic studies. Bibliometric studies are considered an important tool to evaluate research studies and to gain a comprehensive view of the state of the art.

Findings

Although UTAUT dates to 2003, our bibliometric analysis reveals that only since 2016 has the model, together with UTAUT2 (2012), had relevant application in the literature. Nonetheless, studies have shown that UTAUT and UTAUT2 are particularly suitable for understanding the reasons that underlie the adoption and non-adoption choices of eHealth services. Further, this study highlights the lack of a multidisciplinary approach in the implementation of eHealth services. Equally significant is the fact that many studies have focused on the acceptance and the adoption of eHealth services by end users, whereas very few have focused on the level of acceptance of healthcare professionals.

Originality/value

To the best of the authors’ knowledge, this is the first study to conduct a bibliometric analysis of technology acceptance and adoption by using advanced tools that were conceived specifically for this purpose. In addition, the examination was not limited to a certain era and aimed to give a worldwide overview of eHealth service acceptance and adoption.

Details

The TQM Journal, vol. 35 no. 9
Type: Research Article
ISSN: 1754-2731

Keywords

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