Citation

Mohd Zakaria,, Azliza Azrah and Hamzah, Hamsatulazura (2025) Revolutionizing Performance Measurement in Islamic Social Finance Using RPA and AI: A Balanced Scorecard Approach. In: Revolutionizing Accounting and Finance Through Robotic Process Automation. IGI Global, pp. 233-274. ISBN 979-833733573-5, 979-833733571-1

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Abstract

This paper explores how Robotic Process Automation (RPA) and Artificial Intelligence (AI) can revolutionize performance measurement in Islamic Social Finance Institutions (ISFIs) through a Balanced Scorecard (BSC) approach. Integrating RPA and AI enables ISFIs to enhance transparency, efficiency, and impact assessment while upholding core values rooted in maqasid al-shariah, such as justice, trust, and public good. The study highlights the need for ISF-specific performance frameworks that combine ethical imperatives with digital innovation, offering practical insights for aligning Islamic social finance with global sustainable development goals in the digital era.

Item Type:	Book Section
Uncontrolled Keywords:	Digital era, digital innovations
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Rosnani Abd Wahab
Date Deposited:	17 Apr 2026 09:32
Last Modified:	20 Apr 2026 01:11
URII:	http://shdl.mmu.edu.my/id/eprint/15736

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