Research Information System
Journal of Islamic Accounting and Business Research, 2025 (ESCI)
Purpose: This study aims to investigate the determinants that impact the intentions of corporate customers (CCs) who prefer Islamic banks (IBs) in Turkey. Design/methodology/approach: This study develops the theory of reasoned action (TRA) model and examines the data collected from 393 CCs using exploratory factor analysis and confirmatory factor analysis. Findings: It was found that the factors of religiosity, satisfaction, cost, social environment, trust, attitude and awareness affect the intention of CCs’ who prefer IBs in Turkey. Research limitations/implications: The findings present policymakers with important information for spreading and promoting IB practices. In addition, the findings on the specific factors of end users can be used in developing strategies for the products offered by IBs. This study has some limitations. It considers only a few factors that affect purchase intention and does not provide information on product pricing and behavioral control. Second, this study is limited to the existing companies analyzed in Turkey. Originality/value: Essentially, this study is a pioneering study that uses a modified TRA model to determine CCs’ intention to use IBs in Turkey. This study also examines the influence of religious factors and cost on CCs’ intention, which is largely unexplored in the context of IBs.