Purpose: The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach: The study measures IC by the value added intellectual...

Purpose: In accounting, several studied Arab countries are keen to acquire the dominant Western thinking categories that justify and normalize the exerted domination, especially when it comes to globalized practices. This paper aims to challenge this assumption by examining the dynamics of...