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The Ethical Standards of Islamic Financial Transactions between the AAOIFI and the Algerian Monetary and Banking Act of 2023

المصدر: مجلة اقتصاديات الأعمال والتجارة
الناشر: جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
المؤلف الرئيسي: Bouaita, Abderrezzak (Author)
مؤلفين آخرين: Boudjelida, Abdelhak (Co-Author)
المجلد/العدد: مج9, ع1
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2024
الشهر: مارس
الصفحات: 234 - 243
ISSN: 2543-3709
رقم MD: 1496929
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Monetary and Banking Act of 2023 | AAOIFI | Ethical Standards | Islamic Banking
رابط المحتوى:
صورة الغلاف QR قانون
حفظ في:
المستخلص: In the Islamic financial industry, all stakeholders seek to enhance their integrity by adhering to ethical requirements. This study aims to assess the extent to which the Algerian Monetary and Banking Act of 2023 adopts ethical standards for Islamic financial transactions as issued by AAOIFI, by relying on the descriptive approach to present the study's variables and on the analytical approach in analysing various concepts and legal legislation. The findings of this research revealed the absence of Islamic ethical standards in the Algerian Monetary and Banking Act 2023, with no indication of the adoption of AAOIFI's ethical standards. Lastly, the study recommends setting up a committee made up of Islamic financial industry experts who will be responsible for developing standards to fit the Algerian Islamic banking environment. Issuing a code of ethics that governs professional conduct in Islamic banks and financial institutions following Islamic Sharīʿah principles.

ISSN: 2543-3709