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This paper (“Paper”) attempts to investigate the perspective of experienced Shariah Personnel in the United Arab Emirates (UAE) on the implementation of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Shariah Standards on Islamic Financial Institutions (IFIs) operating within the jurisdiction. Qualitative research methods were employed to collect data for the research through semi-structured interviews consisting of an open-ended question with experienced Shariah Personnel within the UAE. The data collected through the semi-structured interviews was subsequently descriptively analysed, with common themes identified. The research found that from the perspective of Shariah Personnel working in the UAE, the implementation of AAOIFI Shariah Standards has been positive.

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AAOIFI Shariah Standards Implementation in the UAE: The Perspective of Shariah Personnel

  • 会议论文

  • 发表日期：

    2026年

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  • Asim Anwar Kamal,
  • Rusni Hassan,
  • Azman Mohd Noor

摘要

This paper (“Paper”) attempts to investigate the perspective of experienced Shariah Personnel in the United Arab Emirates (UAE) on the implementation of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Shariah Standards on Islamic Financial Institutions (IFIs) operating within the jurisdiction. Qualitative research methods were employed to collect data for the research through semi-structured interviews consisting of an open-ended question with experienced Shariah Personnel within the UAE. The data collected through the semi-structured interviews was subsequently descriptively analysed, with common themes identified. The research found that from the perspective of Shariah Personnel working in the UAE, the implementation of AAOIFI Shariah Standards has been positive.