Abstract:

The aim of this paper is to try to understand the behavior of SMEs towards Islamic banking solutions.  After a literature review of lending to SMEs, it is essential to present past studies that have been carried out on the attitude of SMEs towards the banking methods compatible with Sharia. The choice is for a behavioral approach using an extension of the Theory of Planned Behavior (TPB). This methodology is justified by the fact that managers of SMEs have a fundamental influence on the intention to develop and in financial decision-making. The three determinants of intention, namely attitude, perceived social norms and perceived behavioral control are maintained. Three other variables are introduced: the cost of benefits, the obligation of religion and knowledge. This work is one of the few works that have focused on the acceptance of Islamic financing solutions by SMEs. The proposed model takes into account 3 types of variables: those of the SME, those of the Manager, and those of the environment.