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• W3167363053 abstract "Purpose The purpose of this paper is to explore the question “Why is Shariah Governance Framework (SGF) important for Islamic banks?” Design/methodology/approach A semi-structured face-to-face personal interview is used to accomplish the research objectives. This study has collected data from the concerned bodies related to Shariah Governance (SG) from the central bank and Islamic banks of Bangladesh. Findings This study states SG as a process of confirming Shariah compliance in the overall functions of the Islamic banks, while Shariah denotes some rules, regulations, guidelines, objectives and directions to enhance accurate functions and activities, which are solely based on Shariah principles. SGF is important for Islamic banks to implement Shariah principles, confirm Shariah compliance and monitor the functions of the banks. Besides, it is needed for a well, efficient, effective, profitable business and higher performance and, finally, to eliminate the confusion among the management, executives, conventional bankers and banks. Research limitations/implications This study significantly contributes to the national and global regulatory bodies by providing evidence that why do Islamic banks and financial institutions require a sound SGF. It is recommended that there should be a sound and robust SGF to protect and fulfill the interest, expectations and demands of different stakeholders, which can easily draw their attention, intention and interest. Originality/value This is the first research that extends the literature of Islamic banking and SG by highlighting the importance of SGF. This study claims that to be a complete Islamic bank as well as protecting the unique identity from the general banks and corporate governance system, SG manual is required." @default.
• W3167363053 created "2021-06-22" @default.
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• W3167363053 date "2021-06-04" @default.
• W3167363053 modified "2023-10-16" @default.
• W3167363053 title "Why does Shariah governance framework important for Islamic banks?" @default.
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• W3167363053 doi "https://doi.org/10.1108/ajeb-02-2021-0018" @default.
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