The establishment and operation of Islamic banking and finance are governed by Shari'ah principles. These specific underlying principles give a new dimension to its governance structure, which is known as Shari'ah Governance. The aim of this research is to examine the theoretical and practical aspects of problems and challenges facing Islamic banking and finance in Pakistan. The study focuses on four main issues: the legal and regulatory framework, Shari'ah compliance, management, and accounting. In order to achieve the ...
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The establishment and operation of Islamic banking and finance are governed by Shari'ah principles. These specific underlying principles give a new dimension to its governance structure, which is known as Shari'ah Governance. The aim of this research is to examine the theoretical and practical aspects of problems and challenges facing Islamic banking and finance in Pakistan. The study focuses on four main issues: the legal and regulatory framework, Shari'ah compliance, management, and accounting. In order to achieve the objectives, this study surveys different groups of respondents who are involved in the operation of Islamic banking and finance, using semi-structured interviews. The key respondents are members of the Shari'ah Committee, Shari'ah Officers and Chief Executive Officers (CEO).
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