شاخصه‌های ارزیابی بانکداری اسلامی در ایران
محورهای موضوعی : مالی اسلامی
فائق احمدی
1
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خسرو مرادی شهدادی
2
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داود خدادادی
3
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کمال نادعلی
4
1 - گروه مدیریت مالی، واحد قشم، دانشگاه آزاد اسلامی، قشم، ایران.
2 - گروه مدیریت مالی، واحد قشم، دانشگاه آزاد اسلامی، قشم، ایران.
3 - گروه حسابداری، واحد قشم، دانشگاه آزاد اسلامی، قشم، ایران.
4 - گروه مالی، واحد قشم، دانشگاه آزاد اسلامی، قشم، ایران.
کلید واژه: بانکداری اسلامی, تحلیل محتوا, شاخصه‌های ارزیابی,
چکیده مقاله :
هدف: هدف از این پژوهش شناسایی شاخصه‌های ارزیابی بانکداری اسلامی در ایران است که بتواند به طور جامع و دقیق عملکرد این نظام بانکی را ارزیابی کند.
روش‌شناسی: این پژوهش دارای رویکرد کیفی باهدف کاربردی و روش اکتشافی است. جامعه آماری شامل خبرگان سیستم بانکی هستند که با روش هدفمند انتخاب و با آنان مصاحبه به‌عمل‌آمده و در نتیجه ابزار گردآوری داده‌ها، مصاحبه می‌باشد. در این تحقیق برای شناسایی شاخص‌ها از تحلیل محتوا، همچنین برای روایی از نظر خبرگان و جهت بررسی پایایی از پایایی بازآزمون استفاده شده که میزان آن 72/72% بوده است.
یافته‌ها: در نتیجه تحلیل محتوای همه مصاحبه‌ها 144 مفهوم کلیدی پس ازحذف مفاهیم تکراری استخراج‌شده که براساس ماهیت و معانی‌شان درقالب 51 مؤلفه و 13 شاخص اصلی دسته‌بندی شده‌اند. شاخصه‌های اصلی شناسایی شده شامل ارتقاءآگاهی واعتماد عمومی به بانکداری اسلامی، آموزش در زمینه بانکداری اسلامی، رعایت اصول فقهی و شرعی در عملیات بانکی، نوآوری و استفاده از تکنولوژی در بانکداری اسلامی، توجه به عدالت اجتماعی و توزیع عادلانه منابع، رعایت مسئولیتهای اجتماعی و زیست‌محیطی، توجه به عوامل اخلاقی، انسانی و فرهنگی، استقرار مکانیسمهای نظارت و تطبیق شرعی، مبارزه با فساد و رانت در عملیات بانکداری، مشارکت در ریسک و سود و زیان، مدیریت امانت‌داری در بانکداری اسلامی، حمایت از رفاه وتوسعه اقتصادی پایدار، توجه به کیفیت محصولات وخدمات بانکداری اسلامی است.
اصالت/ارزش افزوده علمی: شاخص‌ها و مؤلفه‌ها حاکی از آن است که هدف نظام بانکی در ایران تحقق اصول علمی و اخلاقی بانکداری اسلامی و پیگیری اهدافی چون حفظ عدالت اجتماعی، مبارزه با فساد و ارائه خدمات شفاف با رعایت موازین شرعی است.
Purpose: The purpose of this study is to identify the evaluation indicators of Islamic banking in Iran that can comprehensively and accurately assess the performance of this banking system.
Methodology: This research adopts a qualitative, applied, and exploratory approach. The statistical population consisted of experts in the banking industry, who were selected using purposive sampling, and data were collected through semi-structured interviews. Content analysis was employed to identify the indicators. Expert opinion was used to establish validity, and test–retest reliability was applied to evaluate reliability, yielding a coefficient of 72.72%.
Findings: Content analysis of all interviews resulted in the extraction of 144 key concepts after removing duplicates. These were categorized into 51 components and 13 main indicators based on their nature and meaning. The primary identified indicators include: enhancing public awareness and trust in Islamic banking; Islamic banking education; compliance with Sharia and jurisprudential principles in banking operations; innovation and adoption of technology in Islamic banking; attention to social justice and equitable distribution of resources; adherence to social and environmental responsibilities; consideration of ethical, human, and cultural factors; establishment of Sharia supervision and compliance mechanisms; combating corruption and rent-seeking in banking operations; participation in risk and profit-loss sharing; fiduciary management in Islamic banking; supporting welfare and sustainable economic development; and emphasis on the quality of Islamic banking products and services.
Originality / Value: The identified indicators highlight that the core goals of the Iranian banking system are to ensure the implementation of scientific and ethical principles of Islamic banking and to pursue objectives such as maintaining social justice, combating corruption, and providing transparent financial services in accordance with Sharia requirements.
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