Rafikul Islam, Kazi Md. Tarique, Siti Salwani Razali
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On the contrary, six experts were involved in identifying the elements and measures for the operationalization of the <em>Maqāṣid</em> dimensions.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p><em>Maṣlaḥa</em> (0.359) was found to possess the highest priority, followed by Justice (0.345) and Educating Individuals (0.295). Furthermore, under Necessity, protection of religion (0.398) and protection of life (0.388) are assigned almost similar priorities. These two are followed by the protection of progeny (0.107), protection of wealth (0.058) and protection of intellect (0.047). The final outcome of this study is a hierarchical model for the evaluation of performance of <em>Takāful</em> firms.</p><!--/ Abstract__block -->\n<h3>Practical implications</h3>\n<p>The application of the performance evaluation model will provide information to the management of <em>Takāful</em> firms on where they stand in terms of fulfilling <em>Maqāṣid al-Sharī’ah</em> principles. If any firms are found to have a deficiency in a certain part of <em>Maqāṣid</em> components, then proper and adequate measures can be taken to ameliorate the situation.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>It is necessary to have a performance evaluation model based upon <em>Maqāṣid al-Sharī’ah</em> to evaluate the performance of <em>Takāful</em> firms as these firms operate on the principles of <em>Maqāṣid al-Sharī’ah</em>. Because there does not exist any such model, this study fills up this gap. Details of the measures that can be used to evaluate the performance of <em>Takāful</em> firms are also provided.</p><!--/ Abstract__block -->","PeriodicalId":46046,"journal":{"name":"Journal of Islamic Accounting and Business Research","volume":"1 1","pages":""},"PeriodicalIF":2.5000,"publicationDate":"2024-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Is Takāful industry fulfilling Maqāṣid al-Shar ī’ ah? The proposition of a new evaluation model using analytic hierarchy process\",\"authors\":\"Rafikul Islam, Kazi Md. Tarique, Siti Salwani Razali\",\"doi\":\"10.1108/jiabr-11-2022-0321\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>The <em>Takāful</em> (Islamic insurance) industry operates on the principles of <em>Maqāṣid al-Sharī’ah</em>, and of late, the industry has witnessed significant market growth. The purpose of this study is to develop a performance measurement model based on <em>Maqāṣid al-Sharī’ah</em> to evaluate the performance of <em>Takāful</em> firms.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>A mixed-method research approach was adopted to conduct the present study. Priorities were assigned to various dimensions of the <em>Maqāṣid</em> model using analytic hierarchy process and by taking inputs from 18 <em>Takāful</em> experts. On the contrary, six experts were involved in identifying the elements and measures for the operationalization of the <em>Maqāṣid</em> dimensions.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p><em>Maṣlaḥa</em> (0.359) was found to possess the highest priority, followed by Justice (0.345) and Educating Individuals (0.295). Furthermore, under Necessity, protection of religion (0.398) and protection of life (0.388) are assigned almost similar priorities. 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Is Takāful industry fulfilling Maqāṣid al-Shar ī’ ah? The proposition of a new evaluation model using analytic hierarchy process
Purpose
The Takāful (Islamic insurance) industry operates on the principles of Maqāṣid al-Sharī’ah, and of late, the industry has witnessed significant market growth. The purpose of this study is to develop a performance measurement model based on Maqāṣid al-Sharī’ah to evaluate the performance of Takāful firms.
Design/methodology/approach
A mixed-method research approach was adopted to conduct the present study. Priorities were assigned to various dimensions of the Maqāṣid model using analytic hierarchy process and by taking inputs from 18 Takāful experts. On the contrary, six experts were involved in identifying the elements and measures for the operationalization of the Maqāṣid dimensions.
Findings
Maṣlaḥa (0.359) was found to possess the highest priority, followed by Justice (0.345) and Educating Individuals (0.295). Furthermore, under Necessity, protection of religion (0.398) and protection of life (0.388) are assigned almost similar priorities. These two are followed by the protection of progeny (0.107), protection of wealth (0.058) and protection of intellect (0.047). The final outcome of this study is a hierarchical model for the evaluation of performance of Takāful firms.
Practical implications
The application of the performance evaluation model will provide information to the management of Takāful firms on where they stand in terms of fulfilling Maqāṣid al-Sharī’ah principles. If any firms are found to have a deficiency in a certain part of Maqāṣid components, then proper and adequate measures can be taken to ameliorate the situation.
Originality/value
It is necessary to have a performance evaluation model based upon Maqāṣid al-Sharī’ah to evaluate the performance of Takāful firms as these firms operate on the principles of Maqāṣid al-Sharī’ah. Because there does not exist any such model, this study fills up this gap. Details of the measures that can be used to evaluate the performance of Takāful firms are also provided.
期刊介绍：
The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.
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