La Revue des Sciences Commerciales
Volume 24, Numéro 2, Pages 51-74
2025-12-26

The Financing By Istisna’a Between Theory And Practice :the Case Of Qatar Islamic Bank

Authors : Bahmed Asma . Tobni Nesrine .

Abstract

Islamic financing formulas are general frameworks based on fixed principles of justice and benevolence. Islamic banks strive to adapt them according to the needs and circumstances of the era. The formulas they implement represent a genuine addition to the field of banking, closely linked to the material aspect of the economy or real production that adds something new to society. The general aim of all these formulas is to direct money towards investment and growth. We will attempt through this research paper to highlight the importance of financing through Istisna’a and its contribution to supporting industrial investment and achieving economic development, mentioning the basic approaches to Istisna’a financing contracts and their expected benefits on the Algerian economy, guided by the experience of Qatar Islamic Bank in applying this Islamic financing tool.

Keywords

Istisna'a contract ; Investment financing ; Qatar Islamic Bank