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A shared boundary object: Financial innovation and engineering in Islamic financial institutions
The British Accounting Review ( IF 5.5 ) Pub Date : 2020-10-01 , DOI: 10.1016/j.bar.2020.100958
Samir Alamad , Nunung Nurul Hidayah , Alan Lowe

This paper explores the way in which ethico-faith-based rules act as a boundary object in constraining the process of financial innovation and engineering (FIE) in Islamic Financial Institutions (IFIs). The paper examines how this faith-based approach is enacted in the FIE process amid different social worlds and groups that cooperate without consensus within IFIs. We contribute to studies of governance in faith-based organizations, by identifying the plasticity of faith-based rules that act as boundary objects in the governance of the FIE process. The plasticity of ethico-faith based rules allows coordination among local and global actors with intersecting faith-based values, logics, and interests. IFIs ensure that the products of FIE become an integral part of and as compatible as possible with the logics of global financial markets.



中文翻译:

一个共同的边界对象:伊斯兰金融机构的金融创新和工程

本文探讨了基于道德信仰的规则在限制伊斯兰金融机构(IFI)的金融创新和工程(FIE)过程中作为边界对象的方式。本文探讨了在不同的社会世界和团体之间,在国际金融机构内部未达成共识的情况下,如何在FIE流程中实施这种基于信仰的方法。通过确定在FIE流程的治理中充当边界对象的基于信仰的规则的可塑性,我们为基于信仰的组织的治理研究做出了贡献。基于种族信仰的规则的可塑性允许本地和全球参与者之间进行协调,并与基于信仰的价值观,逻辑和利益相交。IFI确保FIE的产品成为全球金融市场逻辑的组成部分,并尽可能与之兼容。

更新日期:2020-10-01
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