THE EFFECT OF BEHAVIOURAL REASONING THEORY ON PUBLIC SECTOR EMPLOYEES’ INTENTION TO ADOPT ISLAMIC BANKING
Ali Ibrahim Dasuki and Abubakar Umar
Volume 11 Issue 2
Abstract
Despite growing global interest in Islamic banking (IB), its adoption in Nigeria remains limited. This study examines the applicability of Behavioural Reasoning Theory (BRT) in understanding public sector employees' intention to adopt IB in Kano State, Nigeria. Data were collected from 236 public sector employees through a structured questionnaire and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that reasons for adopting Islamic banking significantly influence both attitude as well as intention, also reasons against Islamic Banking adoption have no significant effect. Furthermore, attitude mediates reasons for IB and intention but does not mediate the reasons against IB and intention. The study contributes to the literature by validating BRT in the context of financial decision-making in Nigeria and offers practical implications for policymakers and Islamic financial institutions aiming to enhance adoption rates. Keywords: Attitude, Behavioural Intention, Behavioural Reasoning Theory
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