Publication: Shari’ah board systems in islamic banking
Abstract
Bu tez, hem merkezi şeri kurulların hem de bankalar bünyesinde faaliyet gösteren şeri danışma kurullarının yapısal ve işlevsel boyutlarını ele almaktadır. Çalışma, 15 ülkedeki kurulları atanma ve oluşum, yeterlilik ve gereklilikler, görevden alınma süreçleri ve isimlendirme gibi temel yapısal özelliklerini değerlendirmektedir. Ayrıca, kurul üyelerinin görev ve sorumlulukları, toplantı düzenleri, kararlarının bağlayıcılığı, masrafların yönetimi, bağımsızlık ve çıkar çatışmaları gibi işlevsel yönlere de odaklanılmaktadır. Araştırmanın temel kaynağı, ilgili ülkelerdeki yönetmelikler, direktifler, akademik çalışmalar ve diğer yasal düzenlemelerden oluşmaktadır. Bu çalışmada, veri toplama, sınıflandırma, tanımlama ve analiz yöntemlerini bir arada kullanılarak konuyla ilgili kapsamlı bir bakış açısı sunulmaya çalışılmaktadır. Analiz sonucunda, ülkeler arasında şeri kurul sistemlerinin yapı ve işlevlerinde dikkate değer farklılıklar ve benzerlikler tespit edilmiştir. Tez, şeri kurulların etkinliğini artırmak ve standartları geliştirmek amacıyla birtakım öneriler sunmaktadır. Bu çalışma islami bankacılıkta şeri kurul sistemlerinin mevcut halini ortaya koymaya çalışarak kurulların yönetişim mekanizmalarına dair literatüre hem teorik hem de pratik katkılar sağlamayı hedeflemektedir.
This thesis examines both the structural and functional aspects of central Shariah boards and Shariah supervisory boards operating within banks. The study evaluates the key structural features of these boards across 15 countries, such as their appointment and composition, competencies and requirements, termination processes, and naming conventions. Additionally, it focuses on functional aspects, including the duties and responsibilities of board members, meeting arrangements, the binding nature of decisions, expense management, independence, and conflict of interest. The primary sources for this research consist of regulations, directives, academic studies, and other legal documents from the respective countries. Employing data collection, classification, description, and analysis methods, the study aims to provide a comprehensive perspective on the subject. The analysis reveals notable differences and similarities in the structure and functions of Shariah board systems across countries. The thesis offers several recommendations to enhance the efficiency and standardization of Shariah boards. By examining the current state of Shariah board systems in Islamic banking, this study aims to contribute both theoretically and practically to the literature on the governance mechanisms of these boards.
This thesis examines both the structural and functional aspects of central Shariah boards and Shariah supervisory boards operating within banks. The study evaluates the key structural features of these boards across 15 countries, such as their appointment and composition, competencies and requirements, termination processes, and naming conventions. Additionally, it focuses on functional aspects, including the duties and responsibilities of board members, meeting arrangements, the binding nature of decisions, expense management, independence, and conflict of interest. The primary sources for this research consist of regulations, directives, academic studies, and other legal documents from the respective countries. Employing data collection, classification, description, and analysis methods, the study aims to provide a comprehensive perspective on the subject. The analysis reveals notable differences and similarities in the structure and functions of Shariah board systems across countries. The thesis offers several recommendations to enhance the efficiency and standardization of Shariah boards. By examining the current state of Shariah board systems in Islamic banking, this study aims to contribute both theoretically and practically to the literature on the governance mechanisms of these boards.