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p-Index From 2021 - 2026
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All Journal Journal of Education and Learning (EduLearn) International Journal of Islamic Business and Economics (IJIBEC)
Riyad Moosa
University of Johannesburg
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences Other

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A Stakeholder Analysis of Visibility Versus Accountability in the Ethical Identity Disclosures of African Islamic Banks Wajeeha Tayob; Riyad Moosa
International Journal of Islamic Business and Economics (IJIBEC) Vol 10 No 1 (2026): Volume 10 Nomor 1 Tahun 2026
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/c39cmb03

Abstract

This study examines the ethical identity disclosure practices of selected Islamic banks in Africa using the Ethical Identity Index (EII) framework. Based on content analysis of annual reports from four banks from 2021 to 2023, the study assesses the extent to which banks communicate key ethical dimensions, including zakah (alms giving), governance, products and services, and commitments to society and debtors. The findings reveal generally high disclosure in publicly visible areas such as debtor policies and vision and mission statements, but weaker disclosure in sharī‘ah governance, zakah, and top management transparency. These results suggest that banks prioritise external visibility over internal accountability, a pattern consistent with stakeholder theory. Compared to earlier studies from other regions, the African banks in this sample demonstrate more substantial alignment in some dimensions, which may reflect improved disclosure practices over time. The study contributes to the literature by applying the EII in an underexplored regional context and demonstrates how evolving African markets prioritise publicly visible commitments over internal governance to satisfy stakeholder expectations, thereby providing theoretical insights into how ethical identities are constructed in emerging Islamic finance sectors.
Islamic finance education for university students: a scoping review of the Scopus database Riyad Moosa; Ahmed Mohammadali Haji
Journal of Education and Learning (EduLearn) Vol 20, No 1: February 2026
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/edulearn.v20i1.22133

Abstract

Universities must catch up in providing the Islamic financial services industry (IFSI) with a trained and competent workforce. The discrepancy between university offerings and the IFSI’s needs highlights a research gap in this field. To address this gap, we scoped the academic literature in the Scopus database on higher education for the IFSI involving university students. The research question guiding this scoping review was: what is known about Islamic finance education for university students in higher education literature? The findings of this study map the scope of research in this area, including the various research themes explored within this domain. For instance, a maximum of 15 articles were identified in line with the research question, covering four themes: talent development in Islamic banking education, curriculum and education quality, student career aspirations and intentions, and e-learning and technology in education. Most studies were conducted in Malaysia, and similarly, most studies utilized a quantitative approach based on surveys. Finally, research gaps are identified for further exploration based on the themes identified in the study.
Co-Authors Ahmed Mohammadali Haji Wajeeha Tayob