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Şer'i Yönetişimi Haritalandırmak: Küresel Eğilimler ve Öne Çıkan Katkılar Üzerine Bir Analiz

Yıl 2025, Cilt: 11 Sayı: 1, 188 - 221, 30.06.2025
https://doi.org/10.54863/jief.1616611

Öz

Bu çalışma, İslami finansal kurumlar için kritik bir bileşen olan Şer'i yönetişime odaklanmaktadır. Çalışmada, Şer'i yönetişim alanındaki genel eğilimleri incelemek için bibliyometrik bir analiz yapılmıştır. Bu amaçla, 2008-2024 yılları arasındaki veriler, en saygın akademik veri tabanlarından biri olan Web of Science’tan alınmış ve toplamda 388 makale belirlenmiştir. Bu makaleler, belirli arama kriterlerine göre sistematik bir şekilde sınıflandırılıp incelenmiştir. VOSviewer, SciMat ve BibExcel gibi araçlar kullanılarak performans ve bilim haritalama (science mapping) analizleriyle ana eğilimler ortaya konmuştur. Bulgular, özellikle Malezya’nın yazarları ve kurumlarıyla bu alandaki önemli etkisini vurgulamaktadır. Ayrıca, AAOIFI gibi standart belirleyici kuruluşların Şer'i yönetişim literatürünü şekillendirmedeki rolü de dikkat çekmektedir.

Anahtar kelimeler: İslami finans, şer'i yönetişim, bibliyometrik analiz.
Jel kodları: G34, Z12, G21, M14.

Kaynakça

  • Acedo, F. J., Barroso, C., & Galan, J. L. (2006). The resource‐based theory: dissemination and main trends. Strategic management journal, 27(7), 621-636.
  • Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of informetrics, 11(4), 959-975.
  • AAOIFI. (1997). Shari’a Supervisory Board: Appointment, Composition and Report. http://aaoifi. com/aaoifi-gs-1-sharia-supervisory-board-appointment-composition-and-report/?lang=en
  • Abdullah Saif Alnasser, S., & Muhammed, J. (2012). Introduction to corporate governance from Islamic perspective. Humanomics, 28(3), 220–231. https://doi.org/10.1108/08288661211258110
  • Ajili, H., & Bouri, A. (2018). Corporate governance quality of Islamic banks: Measurement and effect on financial performance. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 470–487. https://doi.org/10.1108/IMEFM-05-2017-0131
  • Aqib Ali, M. (2023). An assessment of Islamic Banking in Asia, Europe, USA, and Australia. European Journal of Islamic Finance, 1-15 Páginas. https://doi.org/10.13135/2421-2172/7345
  • Ayub, M., Hassan, M. K., & Saba, I. (2024). Revisiting the paradigm of Sharīʿah governance of Islamic financial institutions. Journal of Islamic Accounting and Business Research, 15(8), 1245–1265. https://doi.org/10.1108/JIABR-04-2022-0110
  • Basiruddin, R., & Ahmed, H. (2019). Corporate governance and Shariah non-compliant risk in Islamic banks: Evidence from Southeast Asia. Corporate Governance: The International Journal of Business in Society, 20(2), 240–262. https://doi.org/10.1108/CG-05-2019-0138
  • Beck, T., Demirgüç-Kunt, A., & Merrouche, O. (2013). Islamic vs. conventional banking: Business model, efficiency and stability. Journal of Banking & Finance, 37(2), 433–447. https://doi.org/10.1016/j.jbankfin.2012.09.016
  • Belal, A. R., Abdelsalam, O., & Nizamee, S. S. (2015). Ethical Reporting in Islami Bank Bangladesh Limited (1983–2010). Journal of Business Ethics, 129(4), 769–784. https://doi.org/10.1007/s10551-014-2133-8
  • Bukair, A. A., & Abdul Rahman, A. (2015). Bank performance and board of directors attributes by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 8(3), 291–309. https://doi.org/10.1108/IMEFM-10-2013-0111
  • Darmadi, S. (2013). Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics, 29(1), 4–23. https://doi.org/10.1108/08288661311299295
  • Derigs, U., & Marzban, S. (2008). Review and analysis of current Shariah‐compliant equity screening practices. International Journal of Islamic and Middle Eastern Finance and Management, 1(4), 285–303. https://doi.org/10.1108/17538390810919600
  • Elamer, A. A., Ntim, C. G., Abdou, H. A., Zalata, A. M., & Elmagrhi, M. (2019). The impact of multi-layer governance on bank risk disclosure in emerging markets: The case of Middle East and North Africa. Accounting Forum, 43(2), 246–281. https://doi.org/10.1080/01559982.2019.1576577
  • Farag, H., Mallin, C., & Ow-Yong, K. (2018). Corporate governance in Islamic banks: New insights for dual board structure and agency relationships. Journal of International Financial Markets, Institutions and Money, 54, 59–77. https://doi.org/10.1016/j.intfin.2017.08.002
  • Fauziah, Ramayah, T., & Abdul Razak, D. (2008). Factors influencing intention to use diminishing partnership home financing. International Journal of Islamic and Middle Eastern Finance and Management, 1(3), 235–248. https://doi.org/10.1108/17538390810901168
  • Faza’, M., Badwan, N., & Hamdan, M. (2024). Determinants of effective Shariah compliance auditing in Palestine: A theoretical and conceptual analysis. Journal of Money Laundering Control, 27(5), 845–857. https://doi.org/10.1108/JMLC-08-2023-0132
  • Ginena, K. (2014). Sharī‘ah risk and corporate governance of Islamic banks. Corporate Governance, 14(1), 86–103. https://doi.org/10.1108/CG-03-2013-0038
  • Grassa, R. (2013). Shariah supervisory system in Islamic financial institutions: New issues and challenges: a comparative analysis between Southeast Asia models and GCC models. Humanomics, 29(4), 333–348. https://doi.org/10.1108/H-01-2013-0001
  • Grassa, R. (2016). Corporate governance and credit rating in Islamic banks: Does Shariah governance matters? Journal of Management & Governance, 20(4), 875–906. https://doi.org/10.1007/s10997-015-9322-4
  • Grassa, R., & Matoussi, H. (2014). Corporate governance of Islamic banks: A comparative study between GCC and Southeast Asia countries. International Journal of Islamic and Middle Eastern Finance and Management, 7(3), 346–362. https://doi.org/10.1108/IMEFM-01-2013-0001
  • Hamza, H. (2013a). Sharia governance in Islamic banks: Effectiveness and supervision model. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 226–237. https://doi.org/10.1108/IMEFM-02-2013-0021
  • Hamza, H. (2013b). Sharia governance in Islamic banks: Effectiveness and supervision model. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 226–237. https://doi.org/10.1108/IMEFM-02-2013-0021
  • Handoko, L. H., & Mardian, S. (2021). Mapping the Knowledge of Islamic Accounting Studies on Shariah Audit: A Bibliometric Analysis. LibraryPhilosophyandPractice(e-Journal).
  • Haron, R., Othman, M., Faaza Fakhrunnas, & Naji Mansour Nomran. (2022). SHARI’AH GOVERNANCE OF ISLAMIC BANKS: THE ROLE OF SHARI’AH SUPERVISORY BOARD - A BIBLIOMETRIC ANALYSIS. IIUM Law Journal, 30(S2), 129–278. https://doi.org/10.31436/iiumlj.v30iS2.766
  • IFSB. (2009). Guiding Principles on Shariah Governance Systems for Institutions Offering Islamic Financial Services. www.ifsb.org.
  • IFSB. (2024). IFSB-Stability-Report-2024.
  • Isbah, F., Yuliana, R., & Herawati, N. (2024). Islamic corporate governance: A three decade bibliometric analysis. 2.
  • Jan, A. A., Lai, F.-W., & Tahir, M. (2021). Developing an Islamic Corporate Governance framework to examine sustainability performance in Islamic Banks and Financial Institutions. Journal of Cleaner Production, 315, 128099. https://doi.org/10.1016/j.jclepro.2021.128099
  • Judijanto, L., Solihin, D., Lasaksi, P., Fauziah, D., & Nurnaningsih, R. (2024). Regulatory Frameworks and Governance in Islamic Banking: A Bibliometric Review of Compliance Standards. West Science Social and Humanities Studies, 2(05), 739–748. https://doi.org/10.58812/wsshs.v2i05.874
  • Kismawadi, E. R. (2023). Improving Islamic bank performance through agency cost and dual board governance. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-01-2023-0035
  • Lee, S. P., & Isa, M. (2024). Corporate sustainability practices and financial performance: The moderating role of corporate controversies and Shariah screening. Corporate Social Responsibility and Environmental Management, 31(4), 3651–3667. https://doi.org/10.1002/csr.2763
  • Mallin, C., Farag, H., & Ow-Yong, K. (2014). Corporate social responsibility and financial performance in Islamic banks. Journal of Economic Behavior & Organization, 103, S21–S38. https://doi.org/10.1016/j.jebo.2014.03.001
  • Minaryanti, A. A., & Mihajat, M. I. S. (2024). A systematic literature review on the role of sharia governance in improving financial performance in sharia banking. Journal of Islamic Accounting and Business Research, 15(4), 553–568. https://doi.org/10.1108/JIABR-08-2022-0192
  • Mohd Zain, F. A., Muhamad, S. F., Abdullah, H., Sheikh Ahmad Tajuddin, S. A. F., & Wan Abdullah, W. A. (2024). Integrating environmental, social and governance (ESG) principles with Maqasid al-Shariah: A blueprint for sustainable takaful operations. International Journal of Islamic and Middle Eastern Finance and Management, 17(3), 461–484. https://doi.org/10.1108/IMEFM-11-2023-0422
  • Mollah, S., & Zaman, M. (2015). Shari’ah supervision, corporate governance and performance: Conventional vs. Islamic banks. Journal of Banking & Finance, 58, 418–435. https://doi.org/10.1016/j.jbankfin.2015.04.030
  • Mu’adzah, N. (2022). Systematic Review on Sharia Supervisory Board in Islamic Banking. Ekonomi Islam Indonesia, 4(2). https://doi.org/10.58968/eii.v4i2.134
  • Nathan Garas, S. (2012). The conflicts of interest inside the Shari’a supervisory board. International Journal of Islamic and Middle Eastern Finance and Management, 5(2), 88–105. https://doi.org/10.1108/17538391211233399
  • Nathan Garas, S., & Pierce, C. (2010). Shari’a supervision of Islamic financial institutions. Journal of Financial Regulation and Compliance, 18(4), 386–407. https://doi.org/10.1108/13581981011093695
  • Nawaz, T. (2019). Exploring the Nexus Between Human Capital, Corporate Governance and Performance: Evidence from Islamic Banks. Journal of Business Ethics, 157(2), 567–587. https://doi.org/10.1007/s10551-017-3694-0
  • Pahlevi, R. W. (2023). Mapping of Islamic corporate governance research: A bibliometric analysis. Journal of Islamic Accounting and Business Research, 14(4), 538–553. https://doi.org/10.1108/JIABR-12-2021-0314
  • Puspita, A. T., & Ali, M. M. (2024). Review on Shariah Supervisory Board Studies using Bibliometrix. Maqasid Al-Shariah Review, 2(2). https://doi.org/10.58968/msr.v2i2.345
  • Quttainah, M. A., Song, L., & Wu, Q. (2013). Do Islamic Banks Employ Less Earnings Management? Journal of International Financial Management & Accounting, 24(3), 203–233. https://doi.org/10.1111/jifm.12011
  • Rahman, A. A., & Bukair, A. A. (2013a). The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries.
  • Rethel, L. (2011). Whose legitimacy? Islamic finance and the global financial order. Review of International Political Economy, 18(1), 75–98. https://doi.org/10.1080/09692290902983999
  • Safieddine, A. (2009). Islamic Financial Institutions and Corporate Governance: New Insights for Agency Theory. Corporate Governance: An International Review, 17(2), 142–158. https://doi.org/10.1111/j.1467-8683.2009.00729.x
  • Safiullah, M., & Shamsuddin, A. (2018a). Risk in Islamic banking and corporate governance. Pacific-Basin Finance Journal, 47, 129–149. https://doi.org/10.1016/j.pacfin.2017.12.008
  • Safiullah, M., & Shamsuddin, A. (2018b). Risk in Islamic banking and corporate governance. Pacific-Basin Finance Journal, 47, 129–149. https://doi.org/10.1016/j.pacfin.2017.12.008
  • Sherif El, H. (2015). The Determinants of Social Accountability Disclosure: Evidence from Islamic Banks around the World. International Journal of Business, 20(3).
  • Sholihin, M., Ali, R., & Wanto, D. (2021). Shariah Compliance in Islamic Economics: A Bibliometric Analysis. Malaysian Journal of Economic Studies, 58(2), 315–337. https://doi.org/10.22452/MJES.vol58no2.7
  • Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. The Academy of Management Review, 20(3), 571. https://doi.org/10.2307/258788
  • Tumewang, Y. K., Supriani, I., Dewi, H. R., & Alam, Md. K. (2023). An extended review on Sharia governance studies from 1985 to 2022. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2022-0319
  • Ullah, K., Ashfaque, M., Atiq, M., Khan, M., & Hussain, A. (2023). Shariah capabilities and value propositions of Islamic banking. International Journal of Islamic and Middle Eastern Finance and Management, 16(4), 701–715. https://doi.org/10.1108/IMEFM-12-2019-0518
  • Wasim, M. H., & Zafar, M. B. (2024). Shariah governance and Islamic banks: A systematic literature review. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2023-0386
  • Zuhroh, I. (2022). Mapping Islamic Bank Governance studies: A systematic literature review. Cogent Business & Management, 9(1), 2072566. https://doi.org/10.1080/23311975.2022.2072566

Mapping the Landscape of Shariah Governance: An Analysis of Global Trends and Key Contributors

Yıl 2025, Cilt: 11 Sayı: 1, 188 - 221, 30.06.2025
https://doi.org/10.54863/jief.1616611

Öz

This study centers on Shariah governance, a critical component of Islamic financial institutions. The study conducts a bibliometric analysis to explore general trends in Sharia governance. To achieve this, data from the Web of Science, one of the most reputable academic databases, was analyzed for the period between 2008 and 2024, identifying a total of 388 papers. These documents were systematically classified and reviewed based on relevant search criteria. Utilizing tools such as VOSviewer, SciMat, and BibExcel, the study highlights major trends through performance and science mapping analyses. The findings underscore Malaysia's significant influence in the field, particularly through its authors and institutions. Additionally, the role of standards-making bodies like AAOIFI in shaping the literature on Sharia governance is prominently noted.
Keywords: Islamic finance, shariah governance, bibliometric analysis.
JEL Codes: G34, Z12, G21, M14.

Kaynakça

  • Acedo, F. J., Barroso, C., & Galan, J. L. (2006). The resource‐based theory: dissemination and main trends. Strategic management journal, 27(7), 621-636.
  • Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of informetrics, 11(4), 959-975.
  • AAOIFI. (1997). Shari’a Supervisory Board: Appointment, Composition and Report. http://aaoifi. com/aaoifi-gs-1-sharia-supervisory-board-appointment-composition-and-report/?lang=en
  • Abdullah Saif Alnasser, S., & Muhammed, J. (2012). Introduction to corporate governance from Islamic perspective. Humanomics, 28(3), 220–231. https://doi.org/10.1108/08288661211258110
  • Ajili, H., & Bouri, A. (2018). Corporate governance quality of Islamic banks: Measurement and effect on financial performance. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 470–487. https://doi.org/10.1108/IMEFM-05-2017-0131
  • Aqib Ali, M. (2023). An assessment of Islamic Banking in Asia, Europe, USA, and Australia. European Journal of Islamic Finance, 1-15 Páginas. https://doi.org/10.13135/2421-2172/7345
  • Ayub, M., Hassan, M. K., & Saba, I. (2024). Revisiting the paradigm of Sharīʿah governance of Islamic financial institutions. Journal of Islamic Accounting and Business Research, 15(8), 1245–1265. https://doi.org/10.1108/JIABR-04-2022-0110
  • Basiruddin, R., & Ahmed, H. (2019). Corporate governance and Shariah non-compliant risk in Islamic banks: Evidence from Southeast Asia. Corporate Governance: The International Journal of Business in Society, 20(2), 240–262. https://doi.org/10.1108/CG-05-2019-0138
  • Beck, T., Demirgüç-Kunt, A., & Merrouche, O. (2013). Islamic vs. conventional banking: Business model, efficiency and stability. Journal of Banking & Finance, 37(2), 433–447. https://doi.org/10.1016/j.jbankfin.2012.09.016
  • Belal, A. R., Abdelsalam, O., & Nizamee, S. S. (2015). Ethical Reporting in Islami Bank Bangladesh Limited (1983–2010). Journal of Business Ethics, 129(4), 769–784. https://doi.org/10.1007/s10551-014-2133-8
  • Bukair, A. A., & Abdul Rahman, A. (2015). Bank performance and board of directors attributes by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 8(3), 291–309. https://doi.org/10.1108/IMEFM-10-2013-0111
  • Darmadi, S. (2013). Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics, 29(1), 4–23. https://doi.org/10.1108/08288661311299295
  • Derigs, U., & Marzban, S. (2008). Review and analysis of current Shariah‐compliant equity screening practices. International Journal of Islamic and Middle Eastern Finance and Management, 1(4), 285–303. https://doi.org/10.1108/17538390810919600
  • Elamer, A. A., Ntim, C. G., Abdou, H. A., Zalata, A. M., & Elmagrhi, M. (2019). The impact of multi-layer governance on bank risk disclosure in emerging markets: The case of Middle East and North Africa. Accounting Forum, 43(2), 246–281. https://doi.org/10.1080/01559982.2019.1576577
  • Farag, H., Mallin, C., & Ow-Yong, K. (2018). Corporate governance in Islamic banks: New insights for dual board structure and agency relationships. Journal of International Financial Markets, Institutions and Money, 54, 59–77. https://doi.org/10.1016/j.intfin.2017.08.002
  • Fauziah, Ramayah, T., & Abdul Razak, D. (2008). Factors influencing intention to use diminishing partnership home financing. International Journal of Islamic and Middle Eastern Finance and Management, 1(3), 235–248. https://doi.org/10.1108/17538390810901168
  • Faza’, M., Badwan, N., & Hamdan, M. (2024). Determinants of effective Shariah compliance auditing in Palestine: A theoretical and conceptual analysis. Journal of Money Laundering Control, 27(5), 845–857. https://doi.org/10.1108/JMLC-08-2023-0132
  • Ginena, K. (2014). Sharī‘ah risk and corporate governance of Islamic banks. Corporate Governance, 14(1), 86–103. https://doi.org/10.1108/CG-03-2013-0038
  • Grassa, R. (2013). Shariah supervisory system in Islamic financial institutions: New issues and challenges: a comparative analysis between Southeast Asia models and GCC models. Humanomics, 29(4), 333–348. https://doi.org/10.1108/H-01-2013-0001
  • Grassa, R. (2016). Corporate governance and credit rating in Islamic banks: Does Shariah governance matters? Journal of Management & Governance, 20(4), 875–906. https://doi.org/10.1007/s10997-015-9322-4
  • Grassa, R., & Matoussi, H. (2014). Corporate governance of Islamic banks: A comparative study between GCC and Southeast Asia countries. International Journal of Islamic and Middle Eastern Finance and Management, 7(3), 346–362. https://doi.org/10.1108/IMEFM-01-2013-0001
  • Hamza, H. (2013a). Sharia governance in Islamic banks: Effectiveness and supervision model. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 226–237. https://doi.org/10.1108/IMEFM-02-2013-0021
  • Hamza, H. (2013b). Sharia governance in Islamic banks: Effectiveness and supervision model. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 226–237. https://doi.org/10.1108/IMEFM-02-2013-0021
  • Handoko, L. H., & Mardian, S. (2021). Mapping the Knowledge of Islamic Accounting Studies on Shariah Audit: A Bibliometric Analysis. LibraryPhilosophyandPractice(e-Journal).
  • Haron, R., Othman, M., Faaza Fakhrunnas, & Naji Mansour Nomran. (2022). SHARI’AH GOVERNANCE OF ISLAMIC BANKS: THE ROLE OF SHARI’AH SUPERVISORY BOARD - A BIBLIOMETRIC ANALYSIS. IIUM Law Journal, 30(S2), 129–278. https://doi.org/10.31436/iiumlj.v30iS2.766
  • IFSB. (2009). Guiding Principles on Shariah Governance Systems for Institutions Offering Islamic Financial Services. www.ifsb.org.
  • IFSB. (2024). IFSB-Stability-Report-2024.
  • Isbah, F., Yuliana, R., & Herawati, N. (2024). Islamic corporate governance: A three decade bibliometric analysis. 2.
  • Jan, A. A., Lai, F.-W., & Tahir, M. (2021). Developing an Islamic Corporate Governance framework to examine sustainability performance in Islamic Banks and Financial Institutions. Journal of Cleaner Production, 315, 128099. https://doi.org/10.1016/j.jclepro.2021.128099
  • Judijanto, L., Solihin, D., Lasaksi, P., Fauziah, D., & Nurnaningsih, R. (2024). Regulatory Frameworks and Governance in Islamic Banking: A Bibliometric Review of Compliance Standards. West Science Social and Humanities Studies, 2(05), 739–748. https://doi.org/10.58812/wsshs.v2i05.874
  • Kismawadi, E. R. (2023). Improving Islamic bank performance through agency cost and dual board governance. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-01-2023-0035
  • Lee, S. P., & Isa, M. (2024). Corporate sustainability practices and financial performance: The moderating role of corporate controversies and Shariah screening. Corporate Social Responsibility and Environmental Management, 31(4), 3651–3667. https://doi.org/10.1002/csr.2763
  • Mallin, C., Farag, H., & Ow-Yong, K. (2014). Corporate social responsibility and financial performance in Islamic banks. Journal of Economic Behavior & Organization, 103, S21–S38. https://doi.org/10.1016/j.jebo.2014.03.001
  • Minaryanti, A. A., & Mihajat, M. I. S. (2024). A systematic literature review on the role of sharia governance in improving financial performance in sharia banking. Journal of Islamic Accounting and Business Research, 15(4), 553–568. https://doi.org/10.1108/JIABR-08-2022-0192
  • Mohd Zain, F. A., Muhamad, S. F., Abdullah, H., Sheikh Ahmad Tajuddin, S. A. F., & Wan Abdullah, W. A. (2024). Integrating environmental, social and governance (ESG) principles with Maqasid al-Shariah: A blueprint for sustainable takaful operations. International Journal of Islamic and Middle Eastern Finance and Management, 17(3), 461–484. https://doi.org/10.1108/IMEFM-11-2023-0422
  • Mollah, S., & Zaman, M. (2015). Shari’ah supervision, corporate governance and performance: Conventional vs. Islamic banks. Journal of Banking & Finance, 58, 418–435. https://doi.org/10.1016/j.jbankfin.2015.04.030
  • Mu’adzah, N. (2022). Systematic Review on Sharia Supervisory Board in Islamic Banking. Ekonomi Islam Indonesia, 4(2). https://doi.org/10.58968/eii.v4i2.134
  • Nathan Garas, S. (2012). The conflicts of interest inside the Shari’a supervisory board. International Journal of Islamic and Middle Eastern Finance and Management, 5(2), 88–105. https://doi.org/10.1108/17538391211233399
  • Nathan Garas, S., & Pierce, C. (2010). Shari’a supervision of Islamic financial institutions. Journal of Financial Regulation and Compliance, 18(4), 386–407. https://doi.org/10.1108/13581981011093695
  • Nawaz, T. (2019). Exploring the Nexus Between Human Capital, Corporate Governance and Performance: Evidence from Islamic Banks. Journal of Business Ethics, 157(2), 567–587. https://doi.org/10.1007/s10551-017-3694-0
  • Pahlevi, R. W. (2023). Mapping of Islamic corporate governance research: A bibliometric analysis. Journal of Islamic Accounting and Business Research, 14(4), 538–553. https://doi.org/10.1108/JIABR-12-2021-0314
  • Puspita, A. T., & Ali, M. M. (2024). Review on Shariah Supervisory Board Studies using Bibliometrix. Maqasid Al-Shariah Review, 2(2). https://doi.org/10.58968/msr.v2i2.345
  • Quttainah, M. A., Song, L., & Wu, Q. (2013). Do Islamic Banks Employ Less Earnings Management? Journal of International Financial Management & Accounting, 24(3), 203–233. https://doi.org/10.1111/jifm.12011
  • Rahman, A. A., & Bukair, A. A. (2013a). The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries.
  • Rethel, L. (2011). Whose legitimacy? Islamic finance and the global financial order. Review of International Political Economy, 18(1), 75–98. https://doi.org/10.1080/09692290902983999
  • Safieddine, A. (2009). Islamic Financial Institutions and Corporate Governance: New Insights for Agency Theory. Corporate Governance: An International Review, 17(2), 142–158. https://doi.org/10.1111/j.1467-8683.2009.00729.x
  • Safiullah, M., & Shamsuddin, A. (2018a). Risk in Islamic banking and corporate governance. Pacific-Basin Finance Journal, 47, 129–149. https://doi.org/10.1016/j.pacfin.2017.12.008
  • Safiullah, M., & Shamsuddin, A. (2018b). Risk in Islamic banking and corporate governance. Pacific-Basin Finance Journal, 47, 129–149. https://doi.org/10.1016/j.pacfin.2017.12.008
  • Sherif El, H. (2015). The Determinants of Social Accountability Disclosure: Evidence from Islamic Banks around the World. International Journal of Business, 20(3).
  • Sholihin, M., Ali, R., & Wanto, D. (2021). Shariah Compliance in Islamic Economics: A Bibliometric Analysis. Malaysian Journal of Economic Studies, 58(2), 315–337. https://doi.org/10.22452/MJES.vol58no2.7
  • Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. The Academy of Management Review, 20(3), 571. https://doi.org/10.2307/258788
  • Tumewang, Y. K., Supriani, I., Dewi, H. R., & Alam, Md. K. (2023). An extended review on Sharia governance studies from 1985 to 2022. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2022-0319
  • Ullah, K., Ashfaque, M., Atiq, M., Khan, M., & Hussain, A. (2023). Shariah capabilities and value propositions of Islamic banking. International Journal of Islamic and Middle Eastern Finance and Management, 16(4), 701–715. https://doi.org/10.1108/IMEFM-12-2019-0518
  • Wasim, M. H., & Zafar, M. B. (2024). Shariah governance and Islamic banks: A systematic literature review. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-11-2023-0386
  • Zuhroh, I. (2022). Mapping Islamic Bank Governance studies: A systematic literature review. Cogent Business & Management, 9(1), 2072566. https://doi.org/10.1080/23311975.2022.2072566
Toplam 55 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İslam Ekonomisi, İslam Finansı
Bölüm Makaleler
Yazarlar

Ali Can Yenice 0000-0002-1869-6814

Yayımlanma Tarihi 30 Haziran 2025
Gönderilme Tarihi 9 Ocak 2025
Kabul Tarihi 2 Mart 2025
Yayımlandığı Sayı Yıl 2025 Cilt: 11 Sayı: 1

Kaynak Göster

APA Yenice, A. C. (2025). Mapping the Landscape of Shariah Governance: An Analysis of Global Trends and Key Contributors. İslam Ekonomisi ve Finansı Dergisi (İEFD), 11(1), 188-221. https://doi.org/10.54863/jief.1616611