Al-Ali, Salim Ali - In: ISRA international journal of islamic finance 14 (2022) 3, pp. 315-332
Purpose This article seeks to propose a defined set of Sharīʿah standards and guidelines for the charity account in … the management of the charity account by IFIs worldwide. Design/methodology/approach This article is based on a literature … review regarding the origin and concept of the charity account for IFIs. It makes reference to various primary Sharīʿah …