Sharia governance in Islamic banks: effectiveness and supervision model
Sharia governance in Islamic banks: effectiveness and supervision model
复制标题
伊斯兰银行的伊斯兰教法治理：有效性和监管模式
DOI：
10.1108/imefm-02-2013-0021
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发表时间：
2013
期刊：
影响因子：
--
通讯作者：
Hichem Hamza
中科院分区：
文献类型：
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作者：
Hichem Hamza
目的 - 伊斯兰教法治理是伊斯兰银行业文献中引起极大兴趣的话题。伊斯兰教法监管在伊斯兰银行的治理中发挥着至关重要的作用。伊斯兰银行特有的伊斯兰教法委员会（SB）被认为是伊斯兰教法治理框架的主要组成部分。本文的目的是探讨伊斯兰教法合规性、伊斯兰教法监督形式和伊斯兰教法治理有效性之间的联系。设计/方法论/途径 - 本文比较了伊斯兰教法治理框架的两种模式，第一个是海湾合作委员会（GCC）的分散模式，第二个是马来西亚的集中模式。调查结果 - SB 在监督任务中的独立性和伊斯兰教法裁决的一致性是高效伊斯兰教法治理结构的主要组成部分。集中的伊斯兰教法治理体系（基本上在马来西亚）似乎在伊斯兰银行的有效性和可信度方面对该行业有利。研究局限性/影响 - 该研究仅侧重于对伊斯兰国家的 SB 和伊斯兰教法治理进行定性分析。实际意义 - 集中化模式能够加强SB的地位和独立性，并可以更好地审查整个SB之间的分歧主题，以便从长远来看促进银行和地区之间Fatwas和解释的一致性。原创性/价值——据我们所知，很少有研究在中东和北非地区与东南亚地区的比较讨论中研究过这个主题。本文通过考虑这两个地区在伊斯兰教法规则和原则的监管模式及其在伊斯兰银行业中的应用方面的差异，为伊斯兰教法治理的文献做出了贡献。
Purpose - The Sharia governance is topic that has generated much interest in the literature of Islamic banking industry. The Sharia supervision plays an essential role in the governance of Islamic banks. The Sharia Board (SB) which is peculiar to Islamic banks is considered as the principal component of the Sharia governance framework. The purpose of this paper is to examines the link between Sharia compliance, the form of Sharia supervision and the effectiveness of Sharia governance. Design/methodology/approach - This paper compares two model of Sharia governance framework, the first is the decentralized model in the Gulf Cooperation Council (GCC) and the second is the centralized model in Malaysia. Findings - The independence of the SB in their mission of supervision and the consistency of Sharia ruling are the principal components of an efficient Sharia governance structure. Centralized Sharia governance system, basically in Malaysia, seems to be beneficial to the industry in term of effectiveness and credibility of the Islamic banks. Research limitations/implications - The research focuses exclusively on the qualitative analysis about the SB and Sharia governance in Islamic countries. Practical implications - The model of centralization is able to strengthen the position and the independence of SB and can better examine the subjects of divergences between the whole of the SB in order to promote, in the long term, the consistency of Fatwas and interpretations between banks and regions. Originality/value - To the best of our knowledge few studies have examined this subject in a comparative discussion between MENA and Southeast Asia region. This paper contributes to the literature on Sharia governance by considering the difference between these two regions in term of supervision model of Sharia rules and principles and its application in Islamic banking.