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Problems and Challenges Facing Islamic Banking in Algeria

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dc.contributor.author ZIANI, Imen Hiba
dc.contributor.author BOUHADIDA, Mohamed(encadreur)
dc.date.accessioned 2023-12-19T08:36:12Z
dc.date.available 2023-12-19T08:36:12Z
dc.date.issued 2019-06-01
dc.identifier.other D/T761
dc.identifier.uri http://dspace.esc-alger.dz:8080/xmlui/handle/123456789/1484
dc.description.abstract This research aims to analyse the theoretical and practical aspects of the problems and challenges that impede Islamic Banking and Finance in Algeria. The studyfocuses on four main issues: the Shari'ah Compliance, Legal and Regulatory framework and environment, Accounting and Auditing, and Management. In an attempt to reach the objectives, this research examines the different participants engaged in Islamic Banking and Finance using semi-structured interviews. The main participants are representatives of the Head of Shari'ah Committee, Shari'ah Supervisors, Heads of Participatory Finance, national and international academicians, and Chief Executive Officers (CEOs).The main problems and challenges that arose from the interview findings are the absence of the Legal and Regulatory structure, inadequate micro-economic and macro-economic environment, Shari'ah Compliance under a secular environment, shortage of Human Capital expertise, and lack of Accounting and Auditing influence.These results were explicitly emphasized by the majority of main participants. As in most Islamic Banking environments, the main challenge facing Islamic Banking is also regarded to be inappropriate accounting practices. The Islamic Banking system has failed to achieve the ultimate goal of applying Shari'ah in the banking system.In conclusion, the sector requires government assistance to establish a robust Legal framework, overall banking regulations (or particular IB regulations) must define the nature of IBs and Windows in order to provide the legal foundation for IB oversight. Authorities should ensure the Regulatory Framework for IBs and Windows and enable them to compete with CBs in a level playing field. en_US
dc.language.iso en en_US
dc.subject Islamic banks en_US
dc.subject Accounting and Auditing en_US
dc.title Problems and Challenges Facing Islamic Banking in Algeria en_US
dc.type Thesis en_US


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