Performance of Islamic E-Banking: Case of Iran

Iranian Journal of Accounting, Auditing and Finance

دوره 5، شماره 1 - شماره پیاپی 14، خرداد 2021، صفحه 31-39  

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.68150.1019

نویسندگان

Maryam Farhadi ¹؛ Masood Fooladi²

¹Department of Accounting, Mobarakeh Branch, Islamic Azad University, Mobarakeh, Isfahan, Iran

²Department of Accounting, Shahinshahr Branch, Islamic Azad University, Shahinshahr, Iran

چکیده

Banks, as financial and service institutions, play a decisive role in the circulation of money and wealth of society, and therefore have a special place in the economy of any country. Therefore, banks' favorable and effective activity can have important effects on the growth of various economic sectors and increase the quantity and quality of production. Today, Islamic banking requires new methods, effective customer orientation, presentation of new technologies, servicing and services expected by the customer, and any bank that is more successful in those matters, succeeds in attracting resources in a competitive market. As a result, more durability and survival will increase with productivity. E-banking is one of the most important options for banks to achieve these goals. The present study examines the effect of E-banking on bank fees and returns on assets as indices of Islamic banking performance. In order to test the research hypotheses, multiple regression methods and statistics and information of 8 banks in the period 2005-2015 have been used. According to the results, E-banking has a positive and significant effect on both factors of Islamic banking performance, i.e., bank fees and return on assets index.

کلیدواژه‌ها

E-banking؛ bank performance؛ Islamic banking

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