17 / 100 Score SEO

SYNTHESE CRITIQUE DES APPROCHES D’ANALYSE EN FINANCE ISLAMIQUE : LEÇONS DU CAS RUSSE ET DES MODELES MULTICRITERES.

Pour citer:
NASIRI, I. (2025). SYNTHESE CRITIQUE DES APPROCHES D’ANALYSE EN FINANCE ISLAMIQUE : LEÇONS DU CAS RUSSE ET DES MODELES MULTICRITERES. REVUE ECONOMIE ET SOCIETE, 4(2), 7‑18 https://doi.org/10.5281/zenodo.17080074

money 2696228 960 720

Résumé

Cet article propose une revue critique des approches d’analyse de la finance islamique, en confrontant les études de cas institutionnelles et les modèles de classement quantitatifs. En mobilisant le développement de la finance islamique en Russie comme exemple et la méthode multicritère TOPSIS comme outil de comparaison, l’étude met en évidence les limites respectives de ces deux courants. Les résultats révèlent que les modèles quantitatifs tendent à simplifier excessivement la réalité en ignorant des facteurs institutionnels et politiques cruciaux, tandis que les études de cas peinent à s’intégrer dans une vision comparative globale. L’article plaide pour un cadre analytique intégré qui conjugue rigueur quantitative et sensibilité contextuelle, ouvrant la voie à une meilleure compréhension des trajectoires de développement de la finance islamique dans des environnements diversifiés.

Mots-clés: Finance islamique ; Russie ; Développement institutionnel ; Méthodes multicritères (MCDM) ; TOPSIS ; Revue critique.

CRITICAL SYNTHESIS OF ANALYTICAL APPROACHES IN ISLAMIC FINANCE: LESSONS FROM THE RUSSIAN CASE AND MULTICRITERIA MODELS

ABSTRACT

This paper presents a critical review of the analytical approaches to Islamic finance by confronting institutional case studies and quantitative ranking models. Using the development of Islamic finance in Russia as a case study and the TOPSIS multicriteria method as a comparative tool, the study highlights the respective limitations of both approaches. Findings show that quantitative models often oversimplify reality by overlooking crucial institutional and political factors, while case studies struggle to be incorporated into comprehensive comparative frameworks. The article advocates for an integrated analytical framework that combines quantitative rigor with contextual sensitivity, paving the way for a more holistic understanding of Islamic finance development trajectories in diverse environments.

Keywords: Islamic Finance; Russia; Institutional Development; Multicriteria Decision-Making (MCDM); TOPSIS; Critical Review.


Références

Abdullah, S., Oseni, U. A., & Bacha, O. I. (2019). The legal and regulatory challenges  of Islamic finance in non-Muslim countries. ISRA International Journal of Islamic Finance, 11(1), 116-126.

Al-Tamimi, H. A. H., & Charif, H. (2021). A multi-criteria decision-making model for evaluating the performance of Islamic banks. Journal of Islamic Marketing, 12(5), 945-965.

Antar, M., Al-Qudah, A. A., & Al-Smadi, A. A. (2021). A comparative analysis of Islamic finance development using AHP-TOPSIS method. Journal of Islamic Accounting and Business Research, 12(4), 585-603.

Askari, H., & Krichenne, A. (2020). Islamic Finance: A Critical Perspective. Palgrave Macmillan.

Bahrini, R., & Chtourou, H. (2020). Corporate governance and Islamic bank performance: A new perspective using a multi-criteria decision-making approach. Research in International Business and Finance, 54, 101278.

Belton, V., & Stewart, T. J. (2002). Multiple criteria decision analysis: An integrated approach. Kluwer Academic.

Choudhury, M. A., & Ahmed, E. (2019). The Palgrave Handbook of Islamic Banking and Finance. Palgrave Macmillan.

Farooq, M. O., & Ahmed, F. (2020). Institutional determinants of Islamic finance development: A cross-country analysis. Borsa Istanbul Review, 20(3), 202-214.

Grant, M. J., & Booth, A. (2009). A typology of reviews: an analysis of 14 review types and associated methodologies. Health Information & Libraries Journal, 26(2), 91-108.

Hassan, M. K., & Yusof, R. M. (2019). Human capital development in Islamic finance: A global perspective. Journal of King Abdulaziz University: Islamic Economics, 32(2), 3-26.

Ivanov, D., & Petrov, A. (2022). Islamic finance within the Eurasian Economic Union: A case of regulatory pragmatism. Journal of Eurasian Studies, 13(1), 45-59.

Kalimullina, M. (2020). [Référence à compléter : par exemple, Islamic finance in Russia: History and modern development. In M. K. Hassan (Ed.), Handbook of Islamic finance. De Gruyter.]

Khan, F. (2022). The limits of quantification: A critique of Islamic finance development indicators. Critical Perspectives on Accounting, 82, 102245.

Rahman, A. A., & Ghani, N. L. A. (2020). Talent development in Islamic finance: Challenges and the way forward. PSU Research Review, 4(2), 125-136.

Schmidt, W. (2021). The ‘Islamic window’ model in Germany: A second-best solution? International Journal of Islamic and Middle Eastern Finance and Management, 14(3), 569-585.

Wilson, R. (2018). The development of Islamic finance in the United Kingdom. In Islamic Finance in Europe (pp. 75-92). Edward Elgar Publishing.

Yüksel, S., Kalyoncu, G., & Özdurak, C. (2023). [Référence à compléter : A Multi-Criteria Analysis of the Participatory Finance. Nom de la revue, volume(numéro), pages.]

Zaher, T. S., & Hassan, M. K. (2018). A critique on Islamic finance and its development indicators. Thunderbird International Business Review, 60(5), 681-691

Comments are closed, but trackbacks and pingbacks are open.