Dr. Naimat U. Khan
NACIF 2025 Presenter
Dr. Naimat U. Khan is a Lecturer in Accounting & Finance at Cardiff School of Management, Cardiff
Metropolitan University, UK. He holds a PhD from the University of Dundee UK and completed a
Fulbright Post-Doctorate at the University of Alabama and the University of Kentucky, USA. In addition
to his expertise in Islamic capital, financial accounting & reporting, and corporate finance, employing
both quantitative and qualitative methodologies, Dr. Khan is currently pursuing a second PhD in Islamic
Business & Finance.
His research, "Islamizing Capital: An Emancipatory Islamic Critical Realist Perspective," employs
emancipatory critical realism and Islamic Critical Realism (ICR) to examine the Islamization of capital
through Islamic banking. Grounded in Bhaskar’s stratified ontology, it explores Islamic banking at three levels: the empirical (observable practices), the actual (institutional shifts and regulatory transformations), and the real (deep-seated religious, political-economic, and socio-cultural mechanisms). By framing the Quran as a critical realist text, his research engages with ICR’s ontological realism, epistemological relativism, and judgmental rationalism to analyze financial system transformations. Through a morphogenetic approach, it examines five decades of Islamic banking, interrogating structure-agency dynamics, reflexivity, and its emancipatory potential in challenging
capitalist paradigms.
Dr. Khan has published extensively in reputable journals, serves as Associate Editor of Qualitative Research in Financial Markets, and actively contributes to curriculum development in Islamic accounting & finance and sustainability. As a member of the NACIF Academic Review Committee, he brings expertise in Islamic accounting and finance, shaping critical discourse within the existing paradigm of
Islamic capital.
NACIF 2025 Presenter
Dr. Naimat U. Khan is a Lecturer in Accounting & Finance at Cardiff School of Management, Cardiff
Metropolitan University, UK. He holds a PhD from the University of Dundee UK and completed a
Fulbright Post-Doctorate at the University of Alabama and the University of Kentucky, USA. In addition
to his expertise in Islamic capital, financial accounting & reporting, and corporate finance, employing
both quantitative and qualitative methodologies, Dr. Khan is currently pursuing a second PhD in Islamic
Business & Finance.
His research, "Islamizing Capital: An Emancipatory Islamic Critical Realist Perspective," employs
emancipatory critical realism and Islamic Critical Realism (ICR) to examine the Islamization of capital
through Islamic banking. Grounded in Bhaskar’s stratified ontology, it explores Islamic banking at three levels: the empirical (observable practices), the actual (institutional shifts and regulatory transformations), and the real (deep-seated religious, political-economic, and socio-cultural mechanisms). By framing the Quran as a critical realist text, his research engages with ICR’s ontological realism, epistemological relativism, and judgmental rationalism to analyze financial system transformations. Through a morphogenetic approach, it examines five decades of Islamic banking, interrogating structure-agency dynamics, reflexivity, and its emancipatory potential in challenging
capitalist paradigms.
Dr. Khan has published extensively in reputable journals, serves as Associate Editor of Qualitative Research in Financial Markets, and actively contributes to curriculum development in Islamic accounting & finance and sustainability. As a member of the NACIF Academic Review Committee, he brings expertise in Islamic accounting and finance, shaping critical discourse within the existing paradigm of
Islamic capital.