Evaluation of performance and productivity is among the fundamental concepts in
management. In order to achieve their goals, organizations must evaluate their
performance. One of the important stages of performance appraisal is evaluation of
organization’s efficiency. Banks, financial and credit institutions are among the most
important organizations of every economic system, because every activity which
entails asset acquisition and financial resources undoubtedly requires mediation of
banks and financial organizations. One of the most vital issues in banks’ efficiency
evaluation is identification of input and output variables. Identification of these
variables 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 in
Islamic banking with the use of the content analysis method. In this paper various
approaches that were selected by researchers are reviewed and classified. Then the
input and output variables in the Islamic banking is analyzed. The result show that
the intermediation approach is the acceptable approach among scholars furthermore,
labors and deposits are best inputs while, loans and investment are best outputs.