نحو تفعيل الحوكمة الشرعية في البنوك الإسلامية من وجهة نظر محاسبية : دراسة حالة الجزائر

الملخص EN

In this paper, we have tried to shed light on the role of Shari'ah governance in the regulation of Shari'a supervision and the possibility of activating it within Islamic banks in Algeria.

Shari'a supervision is considered the main advantage between Islamic and riba-based banks.

, Especially that the experience of Islamic banks in Algeria is a relatively recent experience, characterized by many imbalances in its commitment to the principles of Islamic law, which made it in dire need to apply the principles and pillars of Islamic governance within the Islamic banks in Algeria, which requires to Fair infrastructure for the development of the Islamic financial industry in Algeria