الحوكمة في المصارف الإسلامية

الملخص EN

The study aimed at explaining the concept of governance, its objectives, principles, elements, importance, characteristics and its foundations in the Islamic banking sector in Jordan.

It also aimed to investigate the applicability of governance and its compatibility with the provisions of the Corporate Governance Guide of Islamic Banks.

An inductive / deductive approach were used.

The study resulted in a number of findings with the most prominent of which are that the foundations of governance in Islam (justice, clarity, accountability, responsibility) are consistent with modern governance, the governance of Islamic banks represents comprehensive protection for all stakeholders and that the governance evidence for Islamic banks operating in Jordan shows they are committed to corporate governance.

The study recommends further adoption of banking governance by Islamic Banks, the adoption of the Sharia Supervisory Board of Islamic banks as a permanent supervisory authority and, in addition to holding specialized courses in governance for employees of Islamic banks and scholars.