Multidimensional Performance Measurement in Islamic Banking

Most of the studies that have examined management accounting practices have done so irrespective of the nature and characteristics of organizations. Little is known about the impact of the difference in the nature of organization on management accounting practices. Hence, this study investigates the impact of the nature and characteristics of organizations on management accounting practices, in particular on non-financial performance measurement practices in the banking sector. Several Islamic Banks have been selected in the Gulf Cooperation Council (GCC) countries in order to explore the impact of the nature and characteristics of these institutions on management accounting practices. This study reveals that the nature and characteristics of organization have a great impact on performance measurement practices in different Islamic banks