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The different approaches to controlling in Islamic banks, as well as the tools and methods used to assess financial and non-financial performance, have been studied in detail. The different approaches to management control in Islamic banks were explored, with a focus on the use of Sharia-compliant financial indicators to assess financial performance.
With regard to the specific issues and challenges of management control in Islamic banks, the need to ensure Sharia-compliance and manage risks in line with ethical principles was highlighted. .
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