Abstract

Objectives: This study examines whether Islamic Sharia Supervision (ISS), as practiced within Islamic financial institutions (IFIs), can be regarded as a distinct profession. It addresses a gap in the literature by moving beyond conventional analyses of Sharia governance and jurisprudential issues to assess the professional status of ISS through the Theory of Profession, with particular attention to specialized knowledge, control of entry, and ethical accountability. Methods: The study adopts a theory-driven qualitative content analysis. A structured coding framework derived from the Theory of Profession was applied to governance disclosures from 19 Islamic banks operating in the Gulf Cooperation Council (GCC). The analysis assessed three core professional attributes: a recognized body of specialized knowledge, regulation of entry into the occupation, and enforceable ethical codes oriented toward the protection of the public interest. Results: The findings indicate that ISS possesses several important characteristics of professional practice, particularly a strong specialized knowledge base and institutional recognition of Sharia expertise. However, professionalization remains incomplete due to weakly standardized education and training pathways, the absence of formal certification and accreditation mechanisms, and limited profession-wide ethical regulation. Ethical governance is more strongly reflected through institutional transparency and accountability arrangements than through formal professional self-regulation. Conclusions: ISS is best characterized as an emerging or semi-professional field rather than a fully institutionalized profession. Its further professionalization will depend on strengthening educational standards, entry regulation, ethical governance, and institutional accountability. These developments are important for enhancing the credibility, legitimacy, and public-interest role of Sharia supervision within Islamic finance.