The current practice of Islamic microfinance institutions' accounting information system via the implementation of mobile banking

被引：8
作者：
Amran, Afifa Malina [1 ]
Rahman, Rashidah Abdul [1 ]
Yusuf, Sharifah Norzehan Syed [1 ]
Mohamed, Intan Salwani [1 ]
机构：
[1] Univ Teknol Mara, ARI, Shah Alam 40450, Selangor Darul, Malaysia
来源：
INTERNATIONAL CONFERENCE ON CORPORATE GOVERNANCE & STRATEGIC MANAGEMENT (ICGSM) 2014 | 2014年 / 145卷
关键词：
Microfinance (MF); Islamic Microfinance Institution (IMFI); Mobile Banking (MB); Accounting Information System (AIS); Information Technology (IT);
D O I：
10.1016/j.sbspro.2014.06.013
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Islamic Microfinance Institutions (IMFIs) have been established to provide Qard Hasan in promoting trade activities in terms of entrepreneurship development among the microfinance borrowers. This paper critically discuss the current practices of the IMFIs in the aspects of 1) the social values from the Islamic perspective that can provide a positive contribution for Islamic microfinance, 2) the application of Mobile Banking on its capability to widen the access of financial services, and 3) the implementation of Mobile Banking in facilitating the accounting information system. The study hopes to contribute significant findings towards providing viable groundwork for IMFIs' successful model. (C) 2014 Elsevier Ltd.
引用
收藏
页码：81 / 87
页数：7
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