The analysis of strategies and outcomes of the optimal allocation of resources in Islamic banking using the GT approach with the help of MAXQDA software

Document Type : Research Paper


Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran


The Islamic banking system, which is based on Islamic values and worldviews, is a part of the Islamic economic system, enabling the analysis of the philosophy of Islamic banking within the framework of studying the philosophy of Islamic economics. This research aims to explore the outcomes of the optimal allocation of resources in Islamic banking. To conduct the research, after collecting literature, theoretical foundations, and literature review from library studies, data gained from the opinion of scholars in various groups involved in the issue of Islamic banking were collected using interview instruments, and to analyze the content of interviews, conceptualization, and extraction of categories was used through a systematic method. To analyze the data, open coding, axial coding, and selective coding were carried out in three stages, and the model of the optimal allocation of resources based on Islamic banking was presented using MAXQDA software. Findings suggested that the consequences cannot always be predicted, and they are not necessarily those that people intended. Outcomes may be incidents and phenomena, take a negative form, be accurate or implied, and take place in the present or future.


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Volume 14, Issue 8
August 2023
Pages 149-159
  • Receive Date: 16 August 2022
  • Revise Date: 14 October 2022
  • Accept Date: 25 October 2022