The Problems to Recognize the Exact Profit in Partnership (The case of Maskan Bank in Shiraz)

One of important issues for the implementation of Islamic banking in Iran is low tendency of using partnership contract in banking activities. This study attempts to analyze the operational challenges in calculation of real profit of the contracts. To do this, the paper provided 81 questioners using Delphei system from the staff of Bank-e Maskan in Shiraz. The method for analyzing the data is the Fridman technique which is a statistical method. After the ranking of challenges which were collected from the questioners, results indicate that there are three important challenges to release the real profits. These are: first, the delay in payments of customers in related contracts to the banks, the second, the non-compliance of some partners from the bank’s view and the third is, defining the range of profit in the banking activities.