Reimagining SME finance: a social structuration approach to Islamic banking
Ishaq, Saba, Riaz, Umair and Manochin, Melina (2026) Reimagining SME finance: a social structuration approach to Islamic banking. Qualitative Research in Accounting & Management. pp. 1-29. ISSN 1758-7654
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Abstract
This study aims to demonstrate that small and medium-sized enterprise (SME) financial inclusion is a socially mediated process where the inclusive rhetoric of Islamic banking often diverges from the lived financing realities of SMEs in Pakistan. By foregrounding SME perspectives, the paper reveals how trust in religious authority (Shariah Boards) can override technical financial opacity, fundamentally shaping how firms interpret and respond to institutional structures. It moves beyond traditional eligibility models to show how SMEs actively navigate a complex field of Islamic banks, government policy schemes, tax authorities and Shariah boards to secure access to finance.
| Item Type: | Article |
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| Keywords: | Islamic financial system, financial inclusion, strong structuration theory, accounting and visibility, institutional hybridity, and resistance. |
| Divisions: | North Wales Business School |
| Depositing User: | Hayley Dennis |
| Date Deposited: | 05 Aug 2026 15:06 |
| Last Modified: | 05 Aug 2026 15:06 |
| URI: | https://wrexham.repository.guildhe.ac.uk/id/eprint/18475 |
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