Artikel

Contemporary issues of form and substance: an Islamic law perspective

Purpose: This paper aims to analyse the concept of form over substance and introduces the term substance gap to the literature. The substance gap is defined as the difference between the way a concept is expressed and its intended result. Besides, the study investigates the issue from both classical and contemporary viewpoints. Design/methodology/approach The methodology adopted in this paper is descriptive research. Findings This paper has depicted the substance gap in contemporary contracts and found that form is equally important as substance in Islamic finance contracts. This paper offers a fresh outlook on form and substance to highlight the importance of the issue and its significance. The findings of the study will help researchers address the issue at its roots and help them to bridge the gap between the form and substance of Islamic finance contracts. Originality/value This paper investigates the substance gap in contemporary contracts that exists between the fiqh rules and conditions of an Islamic contract, and their development and construction. Further, the gap could also be attributed to the pressure to cope with a complicated modern finance environment.

Sprache
Englisch

Erschienen in
Journal: ISRA International Journal of Islamic Finance ; ISSN: 2289-4365 ; Volume: 11 ; Year: 2019 ; Issue: 1 ; Pages: 124-136 ; Bingley: Emerald

Klassifikation
Wirtschaft
Thema
Form
Form over substance
Substance gap

Ereignis
Geistige Schöpfung
(wer)
Mohamed Hamour
Shakil, Mohammad Hassan
Ishaq Mustapha Akinlaso
Mashiyat Tasnia
Ereignis
Veröffentlichung
(wer)
Emerald
(wo)
Bingley
(wann)
2019

DOI
doi:10.1108/IJIF-01-2018-0006
Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Mohamed Hamour
  • Shakil, Mohammad Hassan
  • Ishaq Mustapha Akinlaso
  • Mashiyat Tasnia
  • Emerald

Entstanden

  • 2019

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