An extended review on Sharia governance studies from 1985 to 2022
Journal of Islamic Accounting and Business Research
ISSN: 1759-0817
Article publication date: 1 September 2023
Abstract
Purpose
This study aims to identify the significant scientific actors, reveal the intellectual structure and explore essential features for future research direction in Sharia governance studies.
Design/methodology/approach
The study applies a hybrid review combining bibliometric analysis and content analysis. It uses Rstudio (biblioshiny), VOSviewer and Microsoft Excel to analyze 457 articles published in 206 journals indexed by Scopus and/or Web of Science during the period of 1985 until the end of 2022.
Findings
The paper discovered four distinct streams of Sharia governance studies: structure of Sharia governance, Sharia governance and risk management, Sharia governance and sustainability and the effect of Sharia governance toward firm’s financial performance. Furthermore, it derives and summarizes 26 main research questions for future studies.
Research limitations/implications
In terms of theoretical implications, the finding contributes to the general literature on Sharia governance by conducting bibliometric analysis and content analysis. In terms of practical implications, this study suggests that Sharia governance should be strengthened by the management of Islamic banks and other Islamic-based businesses.
Originality/value
To the best of the authors’ knowledge, this study is among the early studies using a hybrid review on the topic of Sharia governance, allowing future researchers in this field to capture the trends and progress of current literature as well as the research gaps to be filled in by future researchers.
Keywords
Acknowledgements
The authors gratefully acknowledge the support from Direktorat Penelitian dan Pengabdian Masyarakat (DPPM) Universitas Islam Indonesia 014/Dir/DPPM/70/Pen.Unggulan/XII/2022 for providing a research grant to this study.
Conflict of interest: The authors declare that they have no competing interests.
Citation
Tumewang, Y.K., Supriani, I., Dewi, H.R. and Alam, M.K. (2023), "An extended review on Sharia governance studies from 1985 to 2022", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-11-2022-0319
Publisher
:Emerald Publishing Limited
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