EN
The aim of the research is to show the impact of religion, in this case Islam, on the finances and functioning of enterprises in the region of North Africa and the Middle East (MENA). The key issue is to answer the question whether religion can be decisive for the organisational structure and directly affect the decision-making process within an enterprise. Particular attention was paid to the financial sector, which introduced the greatest number of do’s and don’ts related to Islam. The first part of the article defines the relationship between culture, religion, and organisational culture. There are also terms referring directly to Islam and the division into what is allowed and forbidden (halal/haram). In the context of financial activities, terms such as riba, gharar, mudaraba, musharaka, murabaha were distinguished. The case of Spain and the importance of Islam in connection with the development of the halal industry were also referred to.