نوع مقاله : مقاله پژوهشی
1 دکتری حسابداری دانشگاه امام حسین (ع)
2 دانشجوی دکتری اقتصاد دانشگاه اصفهان
عنوان مقاله [English]
This paper examines and prioritises Islamic financing methods for the armed forces. In doing so, it identifies 28 factors which it classifies under four categories using the Delphi method; the financier, complementary institutions, the receiver of finance and macro-economic factors. Thereafter, it utilises the AHP method to compare these factors and categories, and hence, prioritise objectives for financing the armed forces. This paper finds that the factors underlying efficiency, investment risks, and liquidity of the financial tools, the possibility of transfer and successful selling with appropriate marketing of supplementary institutions are respectively rated one to three under supplementary institutions. Factors underlying financial stability, the time period needed for accessing resources through financial tools, technical, economic and financial feasibility are respectively ranked one to three under the finance receiver category. Factors underlying fundamental transformation of the economic order for increasing efficiency and sustainable economic growth, reduction of vulnerability to risks, supporting the defence foundations of the country using financial tools in line with national monetary policies are respectively ranked one to three under macro-economic category. In conclusion this paper finds cooperative bonds most preferable as an Islamic financial tool and thereafter, respectively, Istisna’a bonds, Islamic treasury documents, leasing bonds, loan bonds and benefit bonds.