Descrizione

The international financial environment is increasingly drawing attention to an alternative and at the same time, complementary brokerage system that is less geared to debt, speculation and risk. A possible answer is offered by Islamic finance, a financial system in which the guiding principles of its operations and activities are based on the precepts and dictates of the Shariah which constitutes Islamic law and derives its origin directly from the Koran. The Islamic banking system, presented as “theological dream” theological dream, has become an operational reality and accepted worldwide (Haron, Arzmi 2009). The Islamic finance and the connected activity of the banks have transformed itself from an “embryonic sector” in the ’70s into one of the most effective and efficient alternative models of financial intermediation, thanks also to the economic growth of the countries of the Middle East (such as, for example, the United Arab Emirates, Bahrain, Iran) and to the significant phenomena of migration of the Muslim population towards the Western countries.