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Browse by Author "Mosab I. Tabash"

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    Publication
    Proposing an organization framework for the Shari'ah Secretariat of Islamic banks in Bangladesh
    Md. Kausar Alam; Abu Umar Faruq Ahmad; Mosab I. Tabash; Md Adnan Rahman; Aishath Muneeza (Emerald Publishing Limited, 2022)

    Shari'ah Secretariat plays a significant role in assisting Shari'ah Supervisory Boards (SSBs) in their role in achieving Shari'ah compliance in Islamic banks (IBs). The key objective of the study is to develop a demographic framework of the Shari'ah Secretariat for the IBs in Bangladesh. The study applied qualitative case study research. The data have been collected from 17 respondents through semi-structured interviews from IBs and professional experts in Bangladesh. This study proposes a full-time Shari'ah Secretariat and several departments for further enhancement of the Shari'ah functions in IBs in Bangladesh. The framework proposed in this study covers the formation, functions, composition, qualification, reporting line, independence, remuneration and terms of appointment of the Shari'ah Secretariat to set a uniform benchmark for all IBs in Bangladesh. It is anticipated that the outcomes of this research will assist to further strengthen the Shari'ah governance of IBs in Bangladesh. This research contributed to the national and global regulatory authorities and IBs by proposing a Shari'ah Secretariat framework for the smooth functioning of the IBs in Bangladesh. The framework proposed in this study covers the formation, functions, composition, qualification, reporting line, independence, remuneration and terms of appointment of Shari'ah Secretariat.

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