Performance of Islamic banks based onmaqāṣidal-sharīʿah: a systematic review of current research

Wan A'tirah Mahyudin and Romzie Rosman

Journal of Islamic Accounting and Business Research, 2022, vol. 13, issue 4, 714-735

Abstract: Purpose - This study aims to systematically explore the approaches used by previous studies in measuring the performance of Islamic banks based onmaqāṣidal-Sharīʿah. Design/methodology/approach - The data obtained in this study were derived from a review of empirical literature based on 15 articles published between 2012 and 2019. The sample articles on the performance of Islamic banks based onmaqāṣidal-Sharīʿah were located by searching keywords in the most relevant social science research databases such as Scopus, Web of Science and EBSCOhost. Findings - The emerging trend in measuring the performance of Islamic banks from themaqāṣidperspective highlighted that there is insufficient research on the determinants of Islamic bank performance. Practical implications - The reviews undertaken in this paper will resolve the literature gaps in the area ofmaqāṣidal-Sharīʿah and Islamic banks, as this study serves as a reference for scholars, academicians and interested researchers in Islamic banking and finance studies to pursue more research in this area. Social implications - Performance measurement based onmaqāṣidal-Sharīʿah enhances society’s confidence in supporting Islamic banking practices, particularly among the Muslim community. Islamic banks can also be exemplary financial intermediaries supporting fair and equitable financial systems for the entire community. Originality/value - This paper is original in its nature, considering that understanding the relationship betweenmaqāṣidal-Sharīʿah and the performance of Islamic banks is limited. This paper reveals a literature gap that can be explored by future studies theoretically and practically.

Keywords: Maqāṣid al-Sharīʿah; Performance; Islamic banks; Systematic literature review (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-10-2020-0337

DOI: 10.1108/JIABR-10-2020-0337

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