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论文作者:www.51lunwen.org论文属性:硕士毕业论文 thesis登出时间:2014-07-28编辑:felicia点击率:17793
论文字数:8166论文编号:org201407272057349633语种:英语 English地区:中国价格:免费论文
关键词:伊斯兰银行会计理论贸易发展Islamic banksprofit-and- loss-distribution
摘要:本文是一篇会计学留学论文。随着经济的不断发展,伊斯兰银行业的会计理论已经发生冥想的改变,伊斯兰会计理论的实践主要集中在整个中世纪伊斯兰国家,明显体现在贸易发展和商业活动中。本文主要分析伊斯兰教会计理论的特点,进而分析伊斯兰会计理论的发展。
Studies explain that selecting a research design is considered a very important decision of a study (Creswell, 2003). Moreover, studies suggested that there are two types of research designs to select from when conducting a study: quantitative or qualitative design (Hair et al., 2006). Qualitative and Quantitative approaches are often used in social science research studies (Zikmund, 2003; Churchill et al., 2002). These two research designs are dissimilar in using and the choice of a research design depends on the research problem (Hair et al., 2003).
The qualitative design suggests examining the variables in the natural context where they can be found. For the qualitative approach, the interaction between variables is essential. Qualitative research involves the non-numerical examination and interpretation of observation for the purpose of explaining the underlying phenomena (Zikmund, 2003). Qualitative design collects data through open-ended questions that provide direct quotations, while the interview is the main method of the investigation (Yin, 2003). The researcher is the main instrument of the study, while the data is collected through interviews (Yin, 2003; Zikmund, 2003). Studies suggest that qualitative design reinforce the process and meaning that are not deliberated in terms of quantity, amount of intensity, or frequency (Zikmund, 2003).
The quantitative research design stresses on examining the relationship between one thing (independent variable) and another (dependent variable) in the selected sample. Data gathered through survey provides numerical evidence that should answer the hypothesis or the questions of the study (Zikmund, 2003). Quantitative approach is deemed as the most effective way to address research hypothesis. Qualitative approach is used when the study considers a great closeness to the respondents, their usage and perspectives (yin, 2003). Qualitative approach is more flexible and largely depends on the researcher's explanations, reactions and emotions (Yin, 2003).
The current study carries out many questions that need a more flexible research design. Due to the nature of this study and the hypotheses presented, the current study uses quantitative data. As main instruments, the study uses questionnaires to collect numerical data. Furthermore, the researcher believed it important to clarify that the current study is applied research, as the outcomes and recommendations may assist Islamic banks in Kuwait to understand customer perceptions toward various issues related to Islamic Banking.
3.2 RESEARCH QUESTIONS
To achieve this purpose, the present study seeks to provide empirically based answers the following research questions:
What is the degree of customer awareness toward Islamic accounting theory?
What are the current efforts of Islamic banks in improving customer awareness toward their practice and theories?
What are the most common Islamic services that customers utilize when choosing Islamic banks?
What are the customer's attitudes and perception toward Islamic banks?
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