Analyzing The Perspectives of Participation Banks Towards Interest Free Financial Accounting Standards: The Case of Sivas Province Cover Image

Katılım Bankası Çalışanlarının Faizsiz Finans Muhasebe Standartlarına Bakış Açılarının Analizi: Sivas İli Örneği
Analyzing The Perspectives of Participation Banks Towards Interest Free Financial Accounting Standards: The Case of Sivas Province

Author(s): Said Alpagut ŞENEL, Öznur Arslan
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: İşletme Araştırmaları Dergisi
Keywords: Participation Banks; Interest-Free Finance Accounting Standards; Islamic Banking; Interest-Free Finance System;

Summary/Abstract: Purpose – The present study was carried out in order to determine the level of awareness of interest free finance accounting standards among the personnel of participation banks operating in Sivas province and to determine their opinions about the applicability of interest-free finance accounting standards. Design/methodology/approach – In this study, the survey method was used in data collection. The universe of study consists of individuals working at 5 participation banks in Sivas Province (Albaraka Türk Katılım Bankası, Kuveyt Türk Katılım Bankası, Türkiye Finans Katılım Bankası, Vakıf Katılım Bankası, and Ziraat Katılım Bankası). From this aspect, face-to-face interviews were performed with 60 individuals working at participation banks in Sivas province and a survey was conducted with 53 individuals. The survey data were analyzed using SPSS 22 for Windows (Social Package Statistical Science) statistical package software.

  • Issue Year: 12/2020
  • Issue No: 2
  • Page Range: 1394-1414
  • Page Count: 21
  • Language: Turkish