Katılım Finansı Çalışanları İçin Etik Kurallar: AAOIFI Kuralları ve Türk Katılım Finansına Uygulanması
Maruf İktisat, cilt.2, sa.2, ss.4-20, 2022 (Hakemli Dergi)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 2 Sayı: 2
- Basım Tarihi: 2022
- Dergi Adı: Maruf İktisat
- Sayfa Sayıları: ss.4-20
- Ankara Yıldırım Beyazıt Üniversitesi Adresli: Evet
Özet
With the promotion of the government, there has been an increase in the number of Participation Banks in Türkiye.
It is expected that the total assets and deposits of the sector will increase further in parallel to quantitative increase
in branch numbers, promotion of the sector by the government and service quality activities. The lack of a dedicated
regulation for participation banks is at the root of the problems experienced by participation banks in Turkey. The
ethical rules that participation banks are obliged to implement in Türkiye also shares the same fate in this context.
While the “Ethical Rules for Auditors Carrying out the Independent Audit of Interest-Free Financial Institutions”
published by the Public Oversight Accounting and Auditing Standards Authority, making use of international standards, is a positive endeavor to eliminate the regulatory shortcomings. These rules are also a kind of benchmark for
ethics application. However, whether mentioned rules will be satisfactory for participation banks, it will only be
possible to compare these rules with other national or international ethical rules. The new framework titled “Code of
Ethics for Islamic Finance Professionals “ prepared by AAOIFI offers a much more comprehensive content and includes some issues beyond the conventional perspective. This article evaluates the relevant ethical rules and discuss
the possibility of the integration of these rules into Turkish Participation Banking. Both the principles practiced by
the banking system and the fact that participation finance focuses on different areas to be integrated into the system
creates a difficult area for the implementation of AAOIFI ethical codes. The applicability of AAOIFI’s ethical codes
and its integration into participation finance require a multidimensional paradigm shift. Apart from updating the
legislation, all stakeholders need to agree on the implementation of these values in the context of ethics education,
increasing ethical literacy and participation finance.