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In the context of fulfillment of maq¯as.
id al-Shar¯ı‘ah,
Islamic banks’ performance has been measured by some researchers
by adding many dimensions and elements to the five objectives of
Shar¯ı‘ah, and resultantly many indices have been developed. However,
these dimensions and elements are either not comprehensive, or not
relevant. The objective of the present study is to provide an improved
maq¯as.
id al-Shar¯ı‘ah oriented performance index that includes all the
five objectives of Ghazali’s theory of maq¯as.
id al-Shar¯ı‘ah, namely
protection of faith, life, intellect, family and wealth. Additionally,
the present study proposed more reflective measures to assess
maq¯as.
id oriented performance including share of financing based
on non-controversial modes and percentage of value added that is
distributed to various stakeholders. The study applied Sekaran’s
behavior science method and applied social accounting concept of
value added statement and service profit chain as a logic to develop
maq¯as.
id index which is later on validated through experts’ interviews.
In addition, the study has also applied the proposed index using eight
years data (2010-2017) from full-fledged Islamic banks of Pakistan
to assess their maq¯as.
id oriented performance. The findings reveal
that only protection of intellect oriented performance of Islamic
banks is improving whereas other maq¯as.
id oriented performances are
deteriorating.
Muhammad Mansoor Javed , Mohammad Ayaz , Rukhsana Kalim. (2020) Revisiting the Index to Measure Maqas¯ . id al-Shar¯ı‘ah Oriented Performance of Islamic Banks: Evidence from Pakistan, Journal of Islamic Business and Management, Volume 10, Issue 1.
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