Table 4

Illustrative example of theme derivation from interview quotations to aggregate themes

Interview quotationsInitial codeAggregate theme
“These box offices were created only to pretend to meet the demands of idealistic customers who are demanding in terms of Sharia compliance” (BMCI executive)Symbolic adoption, market responseEntry mode – Islamic window
“Our bank is an Islamic bank, while the others (windows) are conventional banks disguised with Sharia” (BCP executive)Dedicated Islamic subsidiary, full specialisationEntry mode – Islamic subsidiary
“We started by offering a narrow range of Islamic products … we decided to separate the two banking activities” (AWB division manager)Phased transition, incremental capability buildingEntry mode – Fully local subsidiary
“We choose not to follow the crowd. We believe that Islamic products do not really differ from conventional products, and we cannot create an entire subsidiary for just one product, namely Murabahah” (BMCI executive)Integration of operations, shared resourcesOperational configuration – Integration
“Having a separate Islamic subsidiary allows us to focus entirely on Sharia compliance and customer's needs without being constrained by conventional banking operations” (CAM senior manager)Full separation, operational autonomyOperational configuration – Full separation
“We have specialised human resources trained by our partners with expertise in Islamic finance …” (BOA subsidiary executive)Specialised training, external expertiseImplementation mechanisms – Internal (Resource and team management)
“For some clients, participative banks are seen as Halal, while their conventional counterparts are viewed as non-halal …” (Moroccan subsidiary executive)Client segmentation, expectation managementImplementation mechanisms – External (Client communication and experience)
Source(s): Authors’ own work

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