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<p>By integrating ethical considerations into their strategies, Islamic banks have attracted growing academic and policy interest. While existing studies often compare Islamic and conventional banks, this paper focuses exclusively on Islamic institutions operating under contrasting institutional and regulatory environments. We examine Islamic banks in Iran, Indonesia, and the United Kingdom—three distinct governance archetypes—over the period 2017–2021. Using Data Envelopment Analysis (DEA), slack, and structural equation modeling (SEM), we assess relative efficiency patterns, peer benchmarks, and the composition of inefficiencies. Our results reveal systematic differences in efficiency profiles and input–output structures across institutional settings. While these findings are consistent with expectations derived from institutional theory and Sharia governance frameworks, they should be interpreted as comparative and descriptive rather than causal. The analysis highlights the role of cost management, output composition, and non-traditional income activities in shaping efficiency among Islamic banks.</p>

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The role of Sharia Board in Islamic banks’ efficiency: a comparative analysis of Iran, Indonesia and United Kingdom

  • 期刊论文

  • 发表日期：

    2026年6月24日

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  • Elisabeth Paulet,
  • Hareesh Mavoori

摘要

By integrating ethical considerations into their strategies, Islamic banks have attracted growing academic and policy interest. While existing studies often compare Islamic and conventional banks, this paper focuses exclusively on Islamic institutions operating under contrasting institutional and regulatory environments. We examine Islamic banks in Iran, Indonesia, and the United Kingdom—three distinct governance archetypes—over the period 2017–2021. Using Data Envelopment Analysis (DEA), slack, and structural equation modeling (SEM), we assess relative efficiency patterns, peer benchmarks, and the composition of inefficiencies. Our results reveal systematic differences in efficiency profiles and input–output structures across institutional settings. While these findings are consistent with expectations derived from institutional theory and Sharia governance frameworks, they should be interpreted as comparative and descriptive rather than causal. The analysis highlights the role of cost management, output composition, and non-traditional income activities in shaping efficiency among Islamic banks.