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کتابخانه
محل استقرار
TLets794458
Assessing the performance of Islamic banks compared to conventional banks in Bangladesh
[Thesis]
Hossain, Md Kabir
University of Bolton
2019
Thesis (Ph.D.)
2019
Traditionally banking performance is measured considering financial information that has been criticised by academics and entrepreneurs. Financial performance measurement only focuses on the financial measures that mislead the users of the accounts although it worked well in the industrial era. The limitation of financial measures is that it emphases on the past financial information which provides an incomplete and narrow picture of banks' performance. It is because the reliance on the past financial information hinders the future value of banks. The traditional way of performance measurement can be supplemented with the one that includes both financial and non-financial measures. Thus, this research aims to measure the performance of Islamic banks compared to conventional banks in Bangladesh based on the four aspects of performance that includes customer satisfaction, employee satisfaction, internal business process, and financial performance. Based on a positivist philosophy, this study collects quantitative data from primary and secondary sources by using questionnaire and from the sampled banks' annual financial statements respectively. The data are analysed statistically through descriptive statistics and inferential analysis by using SPSS. The findings of the study suggest that Islamic banks perform higher compared to conventional banks in all four aspects of performance. The superior performance of Islamic banks is believed due to the distinct characteristics of Islamic banks, customers' religiosity, and employees' religiosity that positively impact the four aspects of performance. This study provides distinct contributions theoretically and practically. It bridges a gap in the literature in relation to measuring the performance of Islamic banks compared to conventional banks based on financial and nonMfinancial measures. This study also empirically contributes to the literature of customer satisfaction, employee satisfaction, internal business process, and financial performance measurement in the case of Bangladesh. The findings of the current study provide the underperforming banking sector with an indication of the areas to improve, and enable the banks' stakeholders to predict the future values of the banks for building their decisions towards the banks.
Hossain, Md Kabir
University of Bolton
مطالعه متن کتاب p
[Thesis]
276903
a
Y
