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dc.contributor.authorHaniffa, Roszaini M.*
dc.contributor.authorHudaib, Mohammad*
dc.date.accessioned2009-11-02T10:29:05Z
dc.date.available2009-11-02T10:29:05Z
dc.date.issued2007
dc.identifier.citationHaniffa, R.M. and Hudaib, M. (2007). Exploring the ethical identity of Islamic financial institutions via communication in the annual reports. Journal of Business Ethics. Vol. 76, No. 1, pp. 97-116.en
dc.identifier.urihttp://hdl.handle.net/10454/3811
dc.descriptionNoen
dc.description.abstractIslamic Banks (IBs) are considered as having ethical identity, since the foundation of their business philosophy is closely tied to religion. In this article, we explore whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and we measure this by what we have termed the Ethical Identity Index (EII). Our longitudinal survey results over a 3-year period indicate the overall mean EII of only one IB out of seven surveyed to be above average. The remaining six IBs suffer from disparity between the communicated and ideal ethical identities. We further found the largest incongruence to be related to four dimensions: commitments to society; disclosure of corporate vision and mission; contribution to and management of zakah, charity and benevolent loans; and information regarding top management. The results have important implications for communication management if IBs are to enhance their image and reputation in society as well as to remain competitive.en
dc.language.isoenen
dc.relation.isreferencedbyhttp://dx.doi.org/10.1007/s10551-006-9272-5en
dc.subjectCorporate identityen
dc.subjectContent analysisen
dc.subjectEthical disclosureen
dc.subjectIslamic bankingen
dc.subjectReputationen
dc.titleExploring the ethical identity of Islamic financial institutions via communication in the annual reports.en
dc.status.refereedYesen
dc.typeArticleen
dc.type.versionNo full-text available in the repositoryen


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