Presenting a model for development of cultural values at banking system in Iran with concentrating of Islamic banking

Document Type : Original Article (Mixed)

Authors

1 Department of Cultural Management and Planning, Kish International Branch, Islamic Azad University, Kish, Iran.

2 Department of Industrial Design, Tehran West Branch, Islamic Azad University, Tehran, Iran.

3 Department of Cultural Management, Tehran North Branch, Islamic Azad University, Tehran, Iran.

4 Department of Industrial Design, Yadegar-e-Imam Khomeini (RAH) Branch, Islamic Azad University, Tehran, Iran.

5 Department of Archaeology, Izeh Branch, Islamic Azad University, Izeh, Iran.

10.22034/jvcbm.2026.578892.1725
Abstract
The Present Study aims to design and present a model for the development of cultural values within the national banking system, with a specific focus on Islamic banking. In terms of purpose, this research is applied, and methodologically, it utilizes a mixed-methods (qualitative-quantitative) approach. In the first phase, the data collection instrument consisted of semi-structured interviews with 10 experts in cultural management and banking sciences, selected via purposive sampling. To ensure the validity of the model, two strategies—external audit and triangulation—were employed. The qualitative findings indicated that the model for the development of Iranian-Islamic cultural values in the national banking system encompasses 7 main themes: preserving Iranian-Islamic values in the national banking system, institutionalizing Iranian-Islamic cultural values in the national banking system, preserving the Iranian-Islamic identity in the national banking system, creation and development of Islamic banking, characteristics of Islamic banking, creation and development of Iranian-Islamic electronic banking, and performance evaluation of Islamic banks.In the second phase, a sample size of 384 individuals was determined using Cochran’s formula from a statistical population of approximately 5,000 banking experts in Tehran. Following data collection, statistical analysis was performed at two levels: descriptive (using frequency, percentage, and mean) and inferential (confirmatory factor analysis [CFA]) utilizing SPSS 22, LISREL 8.54, and Excel. The results of the confirmatory factor analysis confirmed the structural integrity of the proposed model for the development of cultural values in the national banking system.

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Articles in Press, Accepted Manuscript
Available Online from 21 December 2026

  • Receive Date 14 April 2026
  • Revise Date 06 August 2026
  • Accept Date 28 September 2026