inputs and outputs in islamic banking system

evaluation of performance and productivity is among the fundamental concepts inmanagement. in order to achieve their goals, organizations must evaluate theirperformance. one of the important stages of performance appraisal is evaluation oforganization’s efficiency. banks, financial and credit institutions are among the mostimportant organizations of every economic system, because every activity whichentails asset acquisition and financial resources undoubtedly requires mediation ofbanks and financial organizations. one of the most vital issues in banks’ efficiencyevaluation is identification of input and output variables. identification of thesevariables helps to create an appropriate model in order to evaluate the efficiency.the purpose of this paper is clarifying of the importance of the input and output inislamic banking with the use of the content analysis method. in this paper variousapproaches that were selected by researchers are reviewed and classified. then theinput and output variables in the islamic banking is analyzed. the result show thatthe intermediation approach is the acceptable approach among scholars furthermore,labors and deposits are best inputs while, loans and investment are best outputs.