Entrepreneurial Intention and Islamic Financial Literacy in the Age of Digital Economy: A Conceptual Perspective Using the Theory of Planned Behaviour
1 1Department of Business Administration, Faculty of Arts and Social Sciences Gombe State University, Nigeria
* Corresponding author: mmjmu04@gsu.edu.ng
* Corresponding author: mmjmu04@gsu.edu.ng
Abstract
The
digital economy has transformed entrepreneurial activities, financial systems,
and business management practices globally. As financial technologies and
online business platforms expand, entrepreneurs are required to possess not
only digital competencies but also sound financial literacy grounded in ethical
principles. Within societies, Islamic financial literacy plays a critical role
in guiding financial behaviour and promoting ethical entrepreneurship. This
conceptual paper examines the influence of Islamic financial literacy on
entrepreneurial intentions in the digital economy using the Theory of Planned
Behaviour (TPB). The paper proposes a conceptual framework in which Islamic financial
literacy influences entrepreneurial intention through three TPB constructs:
attitude toward ethical entrepreneurship, subjective norms based on Islamic
values, and perceived behavioural control derived from financial competence.
Drawing on recent literature, the study argues that Islamic financial knowledge
enhances positive entrepreneurial attitudes, strengthens ethical social
expectations, and increases confidence in financial decision-making. The
integration of Islamic financial literacy into entrepreneurship education and
management training is therefore essential for developing ethically responsible
and innovative entrepreneurs in the digital age. The paper concludes that
policymakers, educators, and financial institutions must collaborate to promote
Islamic financial literacy and digital financial awareness as key drivers of
sustainable entrepreneurial development and ethical business management in the
contemporary digital economy
Keywords
Islamic financial literacy; entrepreneurial intention; digital economy; Theory of Planned Behaviour
How to Cite
Ibrahim1, F. D. M. D. A. (2026). Entrepreneurial Intention and Islamic Financial Literacy in the Age of Digital Economy: A Conceptual Perspective Using the Theory of Planned Behaviour. Impressive Journal of Management and Social Sciences, 3(2), 46 - 57.
F. D. M. D. A. Ibrahim1, "Entrepreneurial Intention and Islamic Financial Literacy in the Age of Digital Economy: A Conceptual Perspective Using the Theory of Planned Behaviour," Impressive Journal of Management and Social Sciences, vol. 3, no. 2, pp. 46 - 57, July 2026.
