مجلة العلوم الاقتصادية والتسيير والعلوم التجارية
Volume 18, Numéro 2, Pages 423-434
2025-12-31
Sharia Supervisory Boards And Their Role In Strengthening The Competitive Advantage Of Islamic Banks A Case Study Of Al-salam Bank And Al-baraka Bank (m’sila Branch)
Authors : Laroussi Graine Zahra .
Abstract
This study aims to analyse the role of Sharia boards in enhancing the competitive advantage of Islamic banks, with a focus on a case study of Al Salam Bank and Al Baraka Bank, M'sila branch. The research adopted a descriptive-analytical approach, using a questionnaire as a primary tool for data collection from a sample of employees and customers. The study concluded that Sharia boards enhance the competitiveness of Islamic banks by ensuring Sharia compliance and building customer trust. They also contribute to the development of innovative financial products that meet market needs within Sharia guidelines. The results indicated that the transparency of Sharia reports enhances the credibility and attractiveness of these banks. It affirmed that the presence of effective Sharia boards represents a decisive competitive advantage for Islamic banks.
Keywords
Sharia Supervisory Board, Islamic Banks, Competitive Advantage
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