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Article
Publication date: 27 June 2023

Hasan Kazak

The purpose of this study is to provide quantitative information about the development of Islamic financial management literature. For this purpose, it is aimed to draw attention…

Abstract

Purpose

The purpose of this study is to provide quantitative information about the development of Islamic financial management literature. For this purpose, it is aimed to draw attention to the development of this field by revealing the literature gap in the field of Islamic financial management.

Design/methodology/approach

In this study, the document analysis method is used and the Web of Science (WOS) site is used to obtain the desired data. The time range of the study covers the years 1980–2023/January. The results obtained from the scans were analyzed by the bibliometric analysis method. The data obtained within the scope of the study are classified and analyzed using the VOSviewer program, which is one of the many software developed for scientific mapping analysis. The obtained data are presented in a certain order with the visual mapping method.

Findings

In the analyses made, bibliometric analysis based on document review and including the subject of “Islamic financial management” in the WOS database between the relevant years has not been used in any study, which points to an important gap in the literature. However, 3,022 studies on “Financial management” and 1,830 studies on “Islamic finance” have been identified. Although there is no data on “Financial Management”, the subjects of “Islamic finance” and “Financial management” related to the subject have been evaluated in terms of countries, the most publishing organizations, authors, publications and word–word groups, using the bibliometric analysis method, as well as making numerical and visual evaluations. These studies show that an infrastructure to include the subject of “Islamic financial management” has not been formed in the literature.

Practical implications

This study points to an important gap in the literature. The subjects of “Islamic finance” and “Financial management” have been sufficiently covered in the literature separately. By combining this knowledge with new studies there appears an environment where original studies on the subject of “Islamic financial management” can be made and this study is aimed to shed light on this virgin area.

Originality/value

In the literature bibliometric analysis based on document review including the subject of “Islamic financial management” has not been used in any study. To the best of the author’s knowledge this study is the first in the literature to address the related issue and with it an important gap in the literature has been identified and an important case that will be a source for future studies has been revealed.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 15 May 2023

Azhar Hussain, Qasim Ali Nisar, Waqas Khan, Umair Imran Niazi and Maida Malik

This study aims to determine the role of intellectual capital (IC) on financial performance (FP), the mediating effect of high-performance work practices (HPWPs) and the…

148

Abstract

Purpose

This study aims to determine the role of intellectual capital (IC) on financial performance (FP), the mediating effect of high-performance work practices (HPWPs) and the moderating role of big data analytics on the banking sector operating in Pakistan.

Design/methodology/approach

This study collected quantitative and cross-sectional data using structured questionnaire forms distributed to selected targeted respondents using a convenient sampling technique. The 518 useable questionnaires were analysed using the SmartPLS software through a structural equation modelling technique to test the proposed research hypotheses.

Findings

The study results revealed that IC has shown an impact on FP. The role of HPWP significantly mediates between IC and FP, while the moderating role of big data analytics remains insignificant.

Practical implications

This study highlights IC's role in enhancing FP in the Pakistani banking sector. It will bring a higher quality IC in the banking sector, and they will be better positioned to serve the community. Policymakers need to invest in IC and HPWP and utilise BDA, which will boost FP and uplift the quality of the banking sector.

Originality/value

This study extends the concept of IC and adds the theoretical role of HPWPs and big data analytics in the literature on IC, along with the contextual application. The study also develops a unique role of the integrated IC model theory with a relationship to the banking sector of Pakistan.

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