Shariah Governance in Turkey: A Case Study on In-Bank Advisory Committees

Year 2022, Volume: 24 Issue: 45, 29 - 60, 15.06.2022

İsmail Bektaş Ali Can Yenice

https://doi.org/10.17335/sakaifd.1067325

Cited By: 2

Abstract

Islamic finance has developed the Shariah governance mechanism to ensure compliance and control of IFIs with the principles of Islamic law. However, the levels of Shariah governance are different from each other due to the different legal affiliations of each country, the level of development of Islamic finance, and regime differences. International Islamic financial institutions such as Islamic Financial Services Board (IFSB) and The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) have published standards to define the general lines of Shariah governance and have brought Shariah governance practices to a certain point, at least in principle. After the Shariah governance standards of IFSB (2009) and AAOIFI (1997), studies on Shariah governance have increased rapidly. By 2010, while there were only 18 publications on Shariah governance in the two most well-known indexes (Scopus and Web of Science), this number increased to 42 in 2015 and 159 in 2020. This academic interest shows that Shariah governance issues are followed closely. In this context, there have been some remarkable developments at the regulatory and supervisory level in terms of Shariah governance in Turkey, and the TKBB (Participation Banks Association of Turkey) Advisory Board was established in 2018, bringing one step closer to international Shariah governance practices.

Keywords

Islamic Economics, Shariah Governance, Shariah Governance in Turkey, In-Bank Advisory Committees, Case Study, Fatwa

Türkiye'de Şer'i Yönetişim: Banka İçi Danışma Komiteleri Örneği

Abstract

Bu çalışma, Türkiye’deki Şer’i yönetişim aktörlerinden olan banka içi danışma komitelerinin (BİDK) Şer’i yönetişimdeki yeri ve önemini keşfetmeyi amaçlamaktadır. Bu minvalde nitel araştırma desenlerinden olan durum çalışması (case study) tercih edilmiş ve 5 danışma komitesi üyesi ve 2 danışma komitesi başkanıyla yarı yapılandırılmış mülakatlar gerçekleştirilmiştir. Mülakatlar neticesinde toplam 625 dakikalık ses kayıtları elde edilerek çözümlenmiş ve 85 sayfalık metin elde edilmiştir. Elde edilen metinler ve görüşme notları ATLAS.ti programı aracılığıyla analiz edilerek BİDK, Şer’i yönetişim ve Merkezi Danışma Kurulu (MDK) olmak üzere 3 ana tema ve bunlara bağlı 26 alt temaya ulaşılmıştır. İlgili temalar BİDK’nin Türkiye’deki Şer’i yönetişimdeki yeri ve önemini keşfetmek açısından zengin bir içerik sunmaktadır. Türkiye’deki Şer’i yönetişimi ele alan çalışmaların literatürde sınırlı olması ve bu çalışmanın hem saha çalışmasına hem de Türkiye’deki Şer’i yönetişimde yer alan, katılım bankacılığının tarihine eş bir ömre sahip BİDK’ları konu etmesi literatürde özgün bir yere sahip olacağına işaret etmektedir.

Keywords

İslam Ekonomisi, Şeri Yönetişim, Türkiye’de Şer’i Yönetişim, Banka İçi Danışma Komiteleri, Durum Çalışması, Fetva.

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