Customer perspectives on reputable and accountable Islamic finance: a behavioural intention model with a meta-analysis SEM approach

• Published in: Journal of Financial Reporting and Accounting
• Main Author: Andespa R.; Md Razak M.I.; Huda Y.; Hulwati H.
• Format: Article
• Language: English
• Published: Emerald Publishing 2024
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85208646407&doi=10.1108%2fJFRA-05-2024-0300&partnerID=40&md5=36a03db18a791156afb2848ffb13ea0d

Purpose: This research aims to analyses the structural model of customers’ intention towards reputable and accountable Islamic finance, explained through Meta-Analysis Structural Equation Modelling (MASEM) with the Theory of Planned Behaviour approach and extended variables. Design/methodology/approach: This study used MASEM to examine the factors systematically influencing behavioural intentions within Islamic finance. By synthesising 89 existing studies, the study identified key variables and their relationships, providing a comprehensive understanding of the underlying mechanisms. A rigorous methodology involving article selection, data extraction and statistical analysis enabled the development of a robust conceptual framework. Findings: This study underscores the significant impact of subjective norms and perceived behavioural control on the intention to adopt Islamic finance, mediated by customer attitude. Religiosity, customer awareness and knowledge influence the intention to adopt Islamic finance products, with the Islamic financial institution's reputation and customer attitude serving as mediating variables. Originality/value: This research novelty examines Islamic finance accounting, reporting and financial accountability, primarily focusing on customers’ perceived intentions towards Islamic financial practices. © 2024, Emerald Publishing Limited.