Payame Noor University of IR. IRAN. journal of islamic finance research 2345-4849 1 2 2014 04 09 Moral Positions on Islamic Banking and its Impact on Bank Performance Moral Positions on Islamic Banking and its Impact on Bank Performance 7 16 1048 FA Mohammad Reza Yosefi Sheikhrobat Shima Khebreh Journal Article 2012 12 26 The moral queries are highly important in the finance industry, particularly in  the banking system. An ethic-based banking system takes more realistic approach to real wealth and money in order to support the value of people interacting with the banking system. Hence,the ethical banking onsiders considers moral and social values and standards​​ in its performance along with economic criteria. So, regarding the dominance of the ethical values on human relationships, this study tries to investigate ethical components in the Islamic banking system. According to this study, since Islamic banking is based on the Islamic laws, it is committed to moral values regarding both goals and performance. The moral queries are highly important in the finance industry, particularly in  the banking system. An ethic-based banking system takes more realistic approach to real wealth and money in order to support the value of people interacting with the banking system. Hence,the ethical banking onsiders considers moral and social values and standards​​ in its performance along with economic criteria. So, regarding the dominance of the ethical values on human relationships, this study tries to investigate ethical components in the Islamic banking system. According to this study, since Islamic banking is based on the Islamic laws, it is committed to moral values regarding both goals and performance. https://ifr.journals.pnu.ac.ir/article_1048_33cd54cb60ff86d96e7148967d1883f1.pdf