A comparison of Shari’ah Supervisory Board of the World Islamic Banking Sector Practices and Turkey Practices with Turkey Assessments
Journal Name:
- Finans Politik & Ekonomik Yorumlar Dergisi
Key Words:
Keywords (Original Language):
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Abstract (2. Language):
In this study, Turkey Islamic banking sector practices in terms of corporate governance, Shari’ah supervisory board practices in the world, board structure, functions and practice problems were analyzed. Additionally, incompatibility risk of Islamic rules was discussed and Turkey practices were examined. Key findings of
the study; under the corporate governance principles, Shari’ah supervisory board should be constituted and Turkish Islamic banking sector must operate in line
with international standards.
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Abstract (Original Language):
Bu çalişmada kurumsal yönetim açisindan Türkiye’de faizsiz bankacilik sektö-
rü uygulamalari, dünya İslami Denetleme Kurulu (İDK) uygulamalari ile kurul yapilari, fonksiyonlari ve uygulama sorunlari incelenmiştir. Ayrica, İslami kurallara
uyumsuzluk riski ele alinmiş ve Türkiye uygulamasi değerlendirilmiştir. Çalişmanin temel bulgulari doğrultusunda; kurumsal yönetim ilkeleri çerçevesinde İslami
Denetleme Kurulu oluşturulmalidir ve Türkiye faizsiz bankacilik sektörü uluslararasi standartlarla uyumlu faaliyet göstermelidir.
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