پرویز سعیدی

Nowadays, there is a lot of competition in the field of providing (banking) services due to the similarity of the product features, so organizations to create a competitive advantage to the new approach of social customer relationship management whose philosophy is to use the capabilities of social media to attract and retain customers. Have turned. Also, with the help of cause related marketing tools emphasizing green management in the framework of social responsibilities, the bank can improve its interaction with customers in the best possible way by raising the credibility of its brand name, with the aim of increasing their loyalty. The purpose of this research is to explain and design the model of customer relationship management in social networks based on causal marketing with an emphasis on green management in the framework of social responsibilities based on a qualitative approach based on data base theory. This research was conducted using qualitative research method and based on grounded theory method. The snowball method was used to select experts. The result of information analysis was obtained in the form of six categories of causal conditions, central phenomenon, contextual conditions, strategies, intervening conditions and consequences, and in the form of 19 sub-categories and 77 indicators. The results of this article can be useful for dynamic productivity in Sina Bank and create a good background for other researchers.

The purpose of this research was to identify and rank the dimensions of entrepreneurial networking of women entrepreneurs' businesses. This research was applied in terms of objective and qualitative in terms of data collection method, and the research data was collected through library studies as well as field method, i.e. through interviews with university experts in the fields of management and entrepreneurship. The interviewees were selected by purposeful sampling and snowball method. The criterion for determining the number of experts was to reach a theoretical consensus, based on which 20 experts were selected. In the research process, theoretical bases, backgrounds, models and various researches in the field of entrepreneurial networking were investigated and the effective components on entrepreneurial networking were identified and then they were screened by the fuzzy Delphi method. The results showed 7 dimensions and 83 components among which network maintaining ranked first with a weight of 0.244, network structure with a weight of 0.208 and network communication capability with a weight of 0.152 were in second and third places. Network training with a weight of 0.135, network resources with a weight of 0.121 and network type with a weight of 0.085 ranked fourth, fifth and sixth. Network learning stood in the seventh rank of importance with a weight 0.056. Therefore, it is suggested that entrepreneur women improve business networks in order to enter the network, which is considered a much faster way to grow the entrepreneurial network for business.

Since it is not possible to accurately predict the future, most investment decisions are made with uncertain results. Recent advances in neuroscience and endocrinology have helped to reveal a biological mechanism related to economic decisions and thus potential factors related to individual differences in decision making. The data in this research was collected in the field and in the library through questionnaires and clinical tests, an invasive (serum) blood test method was used to measure hormones. The research samples include 77 people from known investors. The information has been processed and analyzed with Samart pls statistical software.The studied hormones include Testosterone, Cortisol 8 A.M., Free Testosterone and Thyroid (T3, T4 and TSH). The analyzes show that Testosterone is the only hormone that has a direct effect on optimism, decoy and risk-taking, and Free Testosterone hormone on risk-taking and decoy, T4 hormone on optimism and risk-taking, and T3 hormone on risk-taking have an inverse and significant effect on investors' behavior and the level of cortisol and TSH hormones has no significant effect on investors' behavior.

The cryptocurrency market faces many challenges in terms of price volatility, payment process, security, and legal and financial problems. Applying business intelligence in the cryptocurrency market leads to understanding the nature of the market, applying appropriate strategies, making efficient decisions, and maximizing profits. The present study aimed to design a pattern of business intelligence application in the cryptocurrency market. The research method is qualitative and based on Grounded Theory. Semi-structured interviews were used to collect data and Strauss and Corbin method was used to analyze the data. Sampling was performed theoretically using targeted-judgmental techniques and snowballs. The results of the analysis of interviews conducted with 21 professors and experts in the field of e-commerce, accounting, finance, management and business during the open, axial and selective coding process using Maxqda 2018 software led to the presentation of a business intelligence application model in cryptocurrency markets were coded with 6 categories, 47 concepts and 144 codes

The aim of the current research is to design an entrepreneurial model in the banking network with a digital technology approach. The research method is applicable according to its purpose, quantitative in terms of execution method, and exploratory research in terms of nature. The statistical population of the research includes 384 experts in the field of information technology and entrepreneurship in the banking industry, by simple random sampling method. A questionnaire was used to collect data. AMOS software and Interpretive Structural Modeling (ISM) were used for data analysis. The results showed that the fields of creation and expansion of digital entrepreneurship by banks with dimensions of development of financial technologies, creation of electronic business models, development of electronic entrepreneurship facilities, management of e-commerce infrastructure, development of digital currency and blockchain, the absorption of digital entrepreneurship ideas, and the development of e-banking play a key role in creating a digital banking entrepreneurship network. Also, the development of banking entrepreneurship with the dimensions of organizational entrepreneurship development, commercial entrepreneurship development, electronic entrepreneurship development, and digital entrepreneurship model development leads to the acceleration of the creation of the banking digital entrepreneurship network. The results showed that the fields of creation and expansion of digital entrepreneurship by banks have a positive and significant effect on the creation of the banking digital entrepreneurship network. The development of banking entrepreneurship has a positive and significant effect on the creation of the banking digital entrepreneurship network.

This research has been carried out with the aim of identifying factors affecting financial synergy through Iranian banking industry. The approach of the present research is mixed with exploratory nature and in terms of its goal, fundamental-applied. In the qualitative approach, the grounded theory of the foundation was carried out using the semi-structured interview tool, and the quantitative survey approach was carried out using a researcher-made questionnaire resulting from a qualitative study. The number of decision-makers of this research in the qualitative stage is 15 experts in the field of banking and academic faculty members who were selected by the purposeful sampling method and snowball technique until the theoretical saturation is achieved, and in the quantitative stage 384 people are the managers and experts of 7 merger banks using the random cluster sampling method. For data analysis in qualitative research, Strauss and Corbin method was used based on three stages of open, central and selective coding MAXQDA software, and in quantitative research, descriptive statistics methods were used in SPSS software and inferential statistics from structural equation modeling in AMOS software. The findings of the qualitative section show that the data obtained from the interviews during the coding process resulted in the field of financial synergy. The findings in the quantitative part showed that the causal conditions of financial synergy have an effect on the central core. The findings in the quantitative part showed that the causal conditions of financial synergy have an effect on the central core. The background and input conditions of financial synergy have an effect on its strategies. Financial synergy strategies have an impact on its consequences. Also, the results showed that the main dimensions of financial synergy through Iran's banking industry are at a low readiness level.

The competitive environment, diverse needs of customers, different services and executive processes, and environmental problems in most countries have led to the formation of new environments for businesses, which necessitates the need to change the approach of banks to pay attention to an important sub-section of comprehensive banking called corporate banking. Has done. In terms of the basic practical purpose, in terms of nature, survey research and in terms of paradigm, combined-exploratory research, sampling was done in a purposeful manner in the qualitative part of the research and in a stratified random manner in the quantitative part. In the qualitative phase, interviews were conducted with 15 people, experts and academic experts and activists in the banking field until reaching theoretical saturation, and the samples of the quantitative part were selected based on Cochran's formula. The research tools in the qualitative part were determined using the exploratory method of the components of corporate banking and the factors affecting it, and they were evaluated in the quantitative part through descriptive-survey research. The research tool in the qualitative part was semi-structured exploratory interview, and in the quantitative part, a researcher-made questionnaire was used to evaluate corporate banking based on green businesses, which was designed based on the codes obtained in the qualitative stage. In the qualitative part, the interviews were analyzed using the foundation's data analysis method. The validity and reliability of the components were examined and the Cronbach's alpha of all the above components was 0.7 and during that; the most important components of corporate banking and green businesses were evaluated. In the quantitative part, the accuracy of the research model was confirmed through structural equation method using Amos software, and it was found that the selection of concepts, dimensions and indicators was of high accuracy and could provide a suitable framework for document compilation. Provide corporate banking perspective based on green businesses. Based on this, 21 components were identified and 124 indicators were identified and classified based on axial coding and their relationship with the components. Finally, the model was fitted and the results of the quantitative part confirm the findings of the qualitative part.

The main objective of this study is to present a multi-level analysis of success factors in Islamic banking using a structural-interpretive and recursive approach. This research is considered an applied study in terms of its purpose.

This study employs a mixed-method research approach. Data collection tools include expert questionnaires, with the statistical population comprising banking domain experts. Purposive sampling was used to select sample individuals, and Excel software was utilized for data analysis. Subsequently, the Islamic banking model was categorized using structural-interpretive modeling. In this study, factors were classified into six levels. Finally, the structural-interpretive model was tested in the form of a quantitative recursive model.

Based on the research findings, the relationships between variables showed positive path coefficients. The t-statistics of the relationships were reported to be statistically significant at the 95% confidence level. Examination of the path coefficients of the interrelationships between variables at horizontal levels indicated that the interrelationships were reported in a matrix form and were statistically significant. To test the equilibrium hypothesis in recursive models, the stability index results were presented. The stability index value was reported to be 0.412, which is less than 1. Therefore, the equilibrium hypothesis is confirmed. The model's chi-square ratio to degrees of freedom is equal to 2.373, which is appropriate. The fit indices are all above 90% and suitable. The RMSEA index is equal to 0.034, which is appropriate. The parsimonious indices PRATIO, PCFI, and PNFI are also suitable. In conclusion, it can be stated that the model achieved a good fit.

Originality/Value: 

The results of this research can be effective in reviewing and modifying the guidelines and frameworks of conventional (interest-based) banking. Additionally, it can improve the quality of implementing Islamic banking methods and techniques, resulting in more reliable information, and ultimately better addressing the perspectives of stakeholders and users.

The current research has been done with regard to the rapid growth of banking activities in the business environment of the country and in order to contribute to the greater success of these types of activities in the banking industry. The research method is mixed and initially, the components of corporate banking have been identified through literature and semi-structured interviews with experts. Interviews were coded with three methods of open, central and selective coding and finally 21 components and 148 indicators were identified based on central coding and in the quantitative part a structural-interpretive model to present the model of corporate banking using ISM according to the opinions of 15 industry experts. Banking has been established. After that, to identify the position of the identified components using MICMAC based on influence and dependence. The obtained results of corporate banking are formed in six levels including the central category, contextual factors, causal conditions, intervening conditions, strategies and finally, consequences. The findings of the research have shown that at the bottom level of the results, it shows that the results are the most effective indicator. And after that, the central phenomenon and strategies are the next priority. Background conditions and intervening conditions are in the third level of influence on the corporate banking model, and causal conditions have the least impact on the corporate banking model. MICMAC analysis showed that the corporate banking system is an unstable system.

The current research was conducted to present a financial synergy model. The current research method has an exploratory-fundamental nature and has used the grounded theory approach. This research was conducted after conducting 15 semi-structured interviews (theoretical saturation) of experts in banking and university faculty members using non-probability purposeful sampling by snowball sampling method. To analyze the data from the interviews and coding, MAXQDA 2020 software was used in three stages open coding, central coding, and selective coding after extracting 308 open codes, 63 concepts, and 15 categories, and based on that, a qualitative model of the research was also presented. The results showed that the causal conditions of financial synergy include the necessity of financial synergy in integration, financial partnership synergy, financial innovation synergy, and financial capability synergy, and background conditions include financial technology synergy, organizational synergy, and market synergy. Also, intervening conditions include managerial synergy and growth synergy. The main phenomenon of financial synergy is sustainable competition. Also, the strategies include financial synergy strategy in the integration process, human resources synergy, and developmental synergy leading to the presentation of a mental image based on the importance of the financial synergy process and distinguishing this process from other aspects of the value of synergy as a result of integration which causes integration. Finally, the expected consequences of financial synergies include operational and performance synergies and profit synergies.

The necessity of accountability and attention to other social groups, along with the environmental impacts of corporate activities, has introduced the concept of social responsibility disclosure in accounting theory. The increasing demand from stakeholders for companies to accept social responsibilities has encouraged them to engage in environmental and social responsibilities. Considering this necessity, the present study aims to identify and rank the components of social responsibility disclosure and provide a localized model.

Utilizing Delphi forecasting methods, hierarchical analysis, and questionnaires, the study presents and analyzes within a comprehensive framework. Additionally, the current status and the level of social disclosure in companies were determined through content analysis of the reports from the boards of directors of Iranian companies.

The findings indicate that the most critical social dimension components, in order of priority, are the customer factor with a relative weight of 0.220 in the first rank, followed by the community responsibility factor with a relative weight of 0.174 in the second rank, environmental issues with a relative weight of 0.140 in the third rank, products and services with a relative weight of 0.128 in the fourth rank, energy with a relative weight of 0.117 in the fifth rank, economic factor with a relative weight of 0.112 in the sixth rank, and human resources with a relative weight of 0.108 in the seventh rank. Overall, the low level of social disclosure in Iranian companies indicates a significant gap between the current status and societal expectations, necessitating appropriate regulations, requirements, and standards in corporate reporting and disclosure to meet stakeholder and societal expectations.

Originality/Scientific Contribution:

 The results of path analysis and favorable model fit indices demonstrate the significance and appropriate explanation and justification of all components for the disclosure of the social dimension of corporate responsibility. This facilitates the reduction of the gap between the expectations of economic units and society as industries and various business units grow and develop, impacting the community and their lack of social reporting.

Ethical entrepreneurship is one of the most important effective factors in promoting productivity and progress in industries. The purpose of this study is to design a model of ethical entrepreneurship from the perspective of Islamic values. This study is applied in terms of purpose and descriptive-survey in terms of data collection. To identify the dimensions and components of the ethical model, the background and theoretical foundations of the research were first reviewed and then the dimensions and components of the ethical entrepreneurship model were identified using the fuzzy Delphi method. The validity of the researcher-made questionnaire has been confirmed by experts and the Cronbach's alpha coefficient of the questionnaires is 79 percent, which shows a good level of reliability. The experts of this study consisted of 20 experts who were selected using snowball method. The model designed in this study includes four dimensions: individual level (cognitive processes, responsibility, individual commitment of entrepreneurs and individualism), organizational level (dynamic ability of the organization and competitive market), macro business environment (positive attitude towards service, positive attitude towards vendor, positive attitude towards the brand and positive attitude towards goods) and business ethics in Prophets' tradition and the Hadiths (Elements in accordance with the Holy Qur'an, and Hadiths). The results of qualitative content analysis and quantitative analysis show that whereas the dimensions of business ethics in Prophets’ tradition and hadiths with mean rank of 2.63 are the first priority, the dimensions of organizational level with an average rank of 2.55, the dimensions of the macro business environment with an average rank of 2.43 and the individual dimensions with an average rank 2.40 are the next priorities.

The purpose of this research is to provide a model of international strategic renewal of pharmaceutical industry businesses. The current research method is data-based according to the purpose, and also according to the data collection; which was collected in the year 2021 through semi-structured interviews. In order to collect information, a statistical community including 18 experts, including managers and experts in the export field of the top exporting businesses of the pharmaceutical industry active in Tehran province was selected. The purposeful sampling method is in the form of snowball, which theoretical adequacy was determined according to the rule of theoretical saturation. The qualitative part of the data was analyzed through open, axial and selective coding by MAXQDA software. The results of the research showed that in the design of the international strategic renewal model of pharmaceutical industry businesses, there are a total of 10 components were identified and extracted in the form of strategic factors (organizational components, lean and agile supply chain, international strategy), causal conditions (marketing component), structural conditions (entrepreneurship), consequences (financial performance, organizational performance) and background conditions (environmental components, management components, social components).

The purpose of this research is to provide a Pattern of financial empowerment in Small and Medium Enterprises with the Grounded Theory approach. The participants of this research can be divided into two general groups, including the first group including academic professors in the fields of management, accounting and finance (academic experts), the second group including experts with experience in small and medium-sized companies (experts experimental), categorized. This research was carried out with the qualitative Grounded Theory method of the Strauss and Corbin Foundation. To achieve this goal, after studying the literature and the background of the research, an interview protocol was designed and interviews were conducted with 17 experts using targeted non-probability sampling and snowball methods. In the open coding stage in the MAXQDA2020 software environment, a number of 458 open codes (descriptive codes) were obtained, and in the axial coding stage, categories were determined and according to screening, removing duplicate codes and integrating synonymous codes, a number of 63 categories were obtained. Sub and 8 main categories are presented as a Pattern of financial empowerment in Small and Medium Enterprises with the Grounded Theory approach.

Cultural tourism destinations are particularly important because they provide opportunities for snapshots of the region's image and history, symbolizing the identity of a community &enhancing the vibrancy of local economies, &experimental marketing engages the minds of tourists with knowledge, creative thinking &problem-solving experience, focusing on the perception &wisdom of individuals, and targets, through stimulation & convergence ,divergent customer thinking. The aim of this study is applied-developmental research ,in terms of implementation method, it is descriptive-survey research & correlational research. The information required for the research is obtained through a questionnaire. The statistical population of this study is the relevant experts and professors who were selected based on non-random method and snowballs 20 people were selected. And research questionnaire was given to them. To determine the relations &leveling the dimensions of experimental marketing in branding cultural tourism in Neishabour city, the method of interpretive structural equations has been done using Lisrel software. Based on the findings, experimental marketing factors were classified into 4 levels. The experience of the five senses is at the fourth level of the model, it has the highest impact & the least impact on the model. Identity experiences are at the third level of the model, after sensory experiences, it has the highest impact compared to other components. Behavioral responses are at the second level of the model, more effective than the factors of previous levels. Emotional, interactive and exciting experiences are at the first level of the model, with minimal impact ,maximum impact on the model.

Religious tourism is one of the most prosperous and diverse types of tourism in the world. And according to the cultural-religious situations, the accessibility of this type of tourism in Iran sets the stage for growth and development among Islamic countries and the world. This research is applied in terms of purpose and in terms of descriptive-survey execution method and correlational type, which was carried out by mixed exploratory method. In the qualitative phase, the research team consists of 30 experts and university professors who have been selected using a targeted method and snowball technique. Also, in the quantitative stage, the statistical population consists of tourism experts , whose number is 2948 people, and 341 people were selected by simple random sampling to determine the sample size based on the Karjesi and Morgan table. The tools of data collection are interviews, documents and questionnaires, and the fuzzy Delphi method was used to identify and rank the dimensions and components. Also, the exploratory factor analysis method was used to fit the model. Based on the data analysis, the research findings showed. Ten main dimensions: accommodation, transportation, visiting centers, reception centers, stores, environment and energy, travel agencies and tours, security and safety, management and economy, information and communication, are the most important factors affecting the supply chain in Iran's religious tourism industry.

The purpose of this research is to present the comprehensive quality management (TQM) model and its impact on financial performance in order to realize the general policies of the administrative system. The administrative system is a set of interrelated elements (structure, function and governing values) that interact with each other to achieve the political, economic and social goals of the country. In fact, the operationalization of the general policies of the administrative system requires the creation of grounds and preliminaries. And it is necessary to design native models for the management of government organizations based on the general policies of the administrative system.Based on this, after reviewing the relevant literature and extracting the main and secondary variables, using the opinions of experts to evaluate, localize and determine and explain the variables extracted by the fuzzy Delphi technique and determine the structural relationships between them using the IS technique. M and the structural equation test. The findings have shown that among the 30 local variables selected related to comprehensive quality management in the form of six main variables (commitment and support of senior management, responsibility and service delivery, training, participation, use of statistics and information and physical factors) , the commitment and support of senior management were the most effective variables, and the physical factors variable were the most effective variables

Intuitions are non-voluntarily created emotional opinions that are stimulated through unconscious cooperation, which can play an important role in the growth and development of small and medium-sized businesses of entrepreneurs in unfavorable economic conditions. In this regard, it was done with the aim of identifying the components of entrepreneurial intuition in small and medium-sized businesses in conditions of economic uncertainty. This research is applied in terms of purpose and qualitative in terms of Grounded Theory method, which is based on database method. A semi-structured interview tool was used to collect data. Based on this, 15 university faculty members with specialized fields of management and entrepreneurship and 5 experts in small and medium businesses in Golestan province were interviewed using the method of judgmental purposeful sampling until theoretical saturation was reached. Then, the extracted concepts were coded using the Grounded Theory method. Based on the obtained results, 27 categories with 60 concepts and 154 codes were designed in the axial coding phase of the final paradigm model. The results showed the factors of intuitive judgment, creative intuition, problem solving intuition, strategic opportunity intuition, intuitive insight, moral intuition, experimental intuition, social intuition, informational intuition, intuitive thinking as causal factors that create entrepreneurial intuition in small and medium businesses in conditions of uncertainty. Economic factors were found to be the most important factors influencing the use of entrepreneurial intuition in small and medium businesses. suggestions were made in order to realize the success of entrepreneurs' businesses in the conditions of economic uncertainty.

 Based on the life cycle theory, companies adopt particular economic policies in accordance with each stage of their economic life. That is to say that, they choose from among the available strategies, the one that could enhance their capital productivity. In this research, capital productivity has been investigated regarding the theory of life cycle. In this research, capital efficiency is studied using the ROIC index according to the theory of life cycle. The statistical population included those companies accepted in the Tehran Stock Exchange. Through systematic elimination, a sample of 118 companies has been selected for the purpose of this study during 2011-2021.Findings showed that there is a positive and significant relationship between the stages of growth and maturity with capital productivity. Also it was found that there is a negative and significant relationship between the stage of decline and the capital productivity is. It was witnessed that these relationships were moderated in various industries.

Entrepreneurial strategic renewal causes extensive changes in the organization and the adaptability of the organization to the various needs of the stakeholders. The purpose of the present study was, therefore, to present a model of entrepreneurial strategic renewal with an emphasis on green brand value in the transportation deputy of Tehran Municipality. The present research is applied in terms of purpose and descriptive-correlation based on the adopted method. In the first step, the effective factors on entrepreneurial strategic renewal were identified with an emphasis on green brand value based on semi-structured interviews with 15 academic and organizational experts using the Delphi method in three rounds. The output of this stage was 36 components in the form of 9 dimensions (innovation and creativity, resources and capabilities of the organization, learning and changing the mental models of managers, empowerment and freedom of action, service dynamics, strategy, redefinition of marketing mix strategies, extraorganizational factors and intra-organizational factors). Then, in the second step, interpretive structural modeling method was used to present the model. The results showed that the dimension of learning and changing mental models of managers in the first level and dimensions (innovation and services, redefining mixed strategies, resources and capabilities of the organization, extra-organizational factors and strategy) in the second level and dimensions (empowerment and freedom of action, dynamics of services and intra-organizational factors) are on the third level and the dimensions (innovation and creativity, resources and capabilities of the organization, strategy, redefinition of marketing mix strategies and extra-organizational factors) are in the linked cluster and dimensions (empowerment and freedom of action, service dynamics and intra-organizational factors) in the independent cluster and the dimension of learning and changing mental models of managers were placed in the dependent cluster. Finally, it can be said that the basis of the entrepreneurial strategic renewal model with an emphasis on green brand value are the dimensions (intraorganizational factors, empowerment and freedom of action, and service dynamics).

At present, the ability of companies in the field of financial interactions is important in terms of its broad relationship with their productivity. Based on this, the current research was conducted with the aim of presenting a model of financial empowerment in government, cooperative, and private small and medium-sized enterprises in two qualitative and quantitative stages.

This research was conducted with a mixed (qualitative-quantitative) approach. A grounded theory approach was used in the qualitative phase. In order to collect data in the qualitative phase, a semi-structured interview was used, and the sample size in the qualitative phase of this research was based on a purposeful and snowball method, including 17 experts in the fields of management, accounting, and ufinance, as well as experts with experience on the topic. The sample size in the quantitative section was estimated to be 384 people using the Cochran formula, who were selected using cluster sampling among all employees working in government, cooperative, and private small and medium-sized enterprises in Semnan province. Structural equation modeling technique was used to analyze quantitative data.Findings and conclusions. The data set obtained after the continuous process of open, axial and selective coding was organized in the form of 458 open codes, 63 sub-categories, 8 main categories and 6 categories. The results of the quantitative phase showed that all the assumptions of the qualitative phase were confirmed and statistically significant.

The present study provides a deep insight for managers by providing a .

Entrepreneurship includes all activities and actions related to understanding opportunities and establishing an organization to take advantage of these opportunities. The present study is of the mixed-exploratory type which has been done using Q methodology. This study was conducted with the participation of nine professors familiar with the subject of research as well as banking experts. The discourse space of the present study was collected from various sources and after evaluating and summarizing the discourse space, 35 phrases were selected for the sample. Then, after collecting the data obtained from Q sorting, this information was analyzed by the Q factor analysis method. Distribution analysis showed that three distinct mental patterns could be identified among the participants in the research on subjective patterns of identifying entrepreneurial opportunities, which together explained about 93% of the total variance. These three mental models were named organizational strategy, entrepreneurial policy, and value creation for customers, respectively.

The main objective of this research is to compare the status of Islamic banking in Iran with selected countries in the Islamic world. The present study is considered as an applied research in terms of its research objective, and a retrospective study in terms of its temporal dimension. The data collection was descriptive and correlational in nature, utilizing quantitative research methods to test hypotheses. Linear regression model was employed to test the hypotheses, and panel data econometrics using statistical software Eviews was utilized for data analysis.In this research, the statistical population consists of Islamic banks in the Islamic world, and the sample includes banks from Iran, Malaysia, Indonesia, Pakistan, and Bahrain, within the time frame of 2017 to 2021. To compare the status of Islamic banking in Iran with selected countries, the collected data is derived from statistics provided by the Securities and Exchange Organization for Iran, and data from the International Bank (Bank Scope) for the selected banks in Malaysia, Indonesia, Pakistan, and Bahrain.The appropriate research method employed in this study is a descriptive research method. It falls under the category of quantitative and descriptive research in the field of finance in terms of its purpose and applicability. Furthermore, considering that historical information has been used in testing its hypotheses, it can be regarded as past-oriented in terms of the temporal dimension. Additionally, in terms of data collection methods, it can be classified as a retrospective research.