Inputs and Outputs in Islamic Banking System

  • سال انتشار: 1393
  • محل انتشار: مجله ایرانی مطالعات مدیریت، دوره: 7، شماره: 1
  • کد COI اختصاصی: JR_JIJMS-7-1_008
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 54
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نویسندگان

هادی غفوریان یاورپناه

PHD candidate, Department of Finance and Accounting, Faculty of Management, University Technology Malaysia

ملاتی احمد انوار

Assistant Professor, Department of Finance and Accounting, Faculty of Management, University Technology Malaysia

نیک اینتان نورهان

Assistant Professor, Department of Finance and Accounting, Faculty of Management, University Technology Malaysia

چکیده

Evaluation of performance and productivity is among the fundamental concepts inmanagement. In order to achieve their goals, organizations must evaluate theirperformance. One of the important stages of performance appraisal is evaluation oforganization’s efficiency. Banks, financial and credit institutions are among the mostimportant organizations of every economic system, because every activity whichentails asset acquisition and financial resources undoubtedly requires mediation ofbanks and financial organizations. One of the most vital issues in banks’ efficiencyevaluation is identification of input and output variables. Identification of thesevariables helps to create an appropriate model in order to evaluate the efficiency.The purpose of this paper is clarifying of the importance of the input and output inIslamic banking with the use of the content analysis method. In this paper variousapproaches that were selected by researchers are reviewed and classified. Then theinput and output variables in the Islamic banking is analyzed. The result show thatthe intermediation approach is the acceptable approach among scholars furthermore,labors and deposits are best inputs while, loans and investment are best outputs.

کلیدواژه ها

Islamic bank, Efficiency, Inputs and Outputs, Data Envelopment Analysis

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.