WEKO3
アイテム
Corporate Governance and Shariah Governance at Islamic Financial Institutions : Assessing from Current Practice in Malaysia
https://doi.org/10.18901/00000449
https://doi.org/10.18901/00000449d528c3f1-9919-495b-9f4e-1beee04c0627
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
059-084Mizushima (1.4 MB)
|
.png)
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2014-03-11 | |||||
| タイトル | ||||||
| タイトル | Corporate Governance and Shariah Governance at Islamic Financial Institutions : Assessing from Current Practice in Malaysia | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Islamic finance | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | corporate governance | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Shariah governance | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Shariah compliance | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | CSR | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Islamic finance | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | corporate governance | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Shariah governance | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Shariah compliance | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | CSR | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| ID登録 | ||||||
| ID登録 | 10.18901/00000449 | |||||
| ID登録タイプ | JaLC | |||||
| 著者名 |
Mizushima, Tadashi
× Mizushima, Tadashi |
|||||
| 著者名（英） |
Mizushima, Tadashi
× Mizushima, Tadashi |
|||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The purpose of this study is to examine the relation between corporate governance and Shariah governance, and how those governance concepts are handled at Islamic financial institutions. Although using the same word “governance,” Western corporate governance and Islamic Shariah governance may be different. The main research question is how different or similar are governance at conventional banks and Shariah governance at Islamic banks? We would like to find an answer to this question by undertaking a comparative analysis of widely accepted guidelines. There is limited analytical work in the existing literature on this simple question. This study is unique in that it presents a critical comparative analytical perspectives of a veteran practitioner in the Western banking industry. In order to clarify the relationship of several governance concepts, we first review the concept of corporate governance that originated in Organization of Economic Cooperation and Development (OECD). Then, we explain how the corporate governance concept was forwarded to the conventional banking industry and then how it is introduced to the Islamic banking industry. Following that, we examine the Shariah governance concept at Islamic banks. The analytical findings show that Shariah governance is a concept that comes first at Islamic banks. Our analysis shows that actual Shariah governance practice, however, looks to be limited to exercising Shariah compliance. Furthermore, for the purpose of understanding the degree of non-compliant risk, three cases of Shariah compliant risk are analyzed. Lastly, we explain the current development of governance in Western countries. Governance has evolved from passive to active. An expanded interpretation of corporate governance has become popular particularly in the context of corporate social responsibility (CSR). New concepts such as creating shared value (CSV) and Impact Investing have been increasingly recognized. In this context, while it has become evident that Western capitalism is trying to find ways to realize social justice and welfare, but neither of which has been its main purpose. On the contrary, Shariah governance is narrowly focused on Shariah compliance, and its function at financial institutions looks passive. |
|||||
| 書誌情報 |
麗澤学際ジャーナル en : Reitaku Journal of Interdisciplinary Studies 巻 22, 号 1, p. 59-84, 発行日 2014-03-10 |
|||||
| 出版者 | ||||||
| 出版者 | 麗澤大学経済学会 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 0919-6714 | |||||
