New Article: “Social Reporting by Islamic Banks: Does Social Justice Matter?” Published in Accounting, Auditing and Accountability Journal
Authors: Rania Kamla and Hussain G. Rammal Available online: http://www.emeraldinsight.com/journals.htm?articleid=17091293&show=abstract The 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 websites vis-à-vis social justice. Using Content analysis of annual reports and websites of 19 Islamic banks, the study finds that Islamic banks’ disclosures emphasis 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-à-vis poverty eradication or … Continue reading New Article: “Social Reporting by Islamic Banks: Does Social Justice Matter?” Published in Accounting, Auditing and Accountability Journal