<![CDATA[This conceptual study addresses a persistent puzzle in Islamic economics: why normatively taught Islamic ethical values often fail to translate into consistent Islamic economic behavior. Building on Naqvi's (1981) and Chapra's (1992) foundational premise that Islamic economic action rests on ethical, not merely material, rationality, this article asks three questions: how internalization of Islamic ethics and Islamic economic behavior are defined in contemporary literature; in what forms and for what reasons the value-behavior gap manifests across studied cases; and which educational and social-psychological frameworks best explain why internalization often stalls before becoming behavior. Using a structured library-research method inspired by PRISMA logic and Braun and Clarke's six-phase thematic analysis, 18 primary sources spanning 1932-2025 were analyzed. Findings show the gap recurring across three domains examined in the literature: work ethic, consumption behavior, and business practice, consistently traced to internalization that halts at the cognitive stage without reaching the affective and conative stages. Synthesizing five frameworks, Bloom's taxonomy, Lickona's moral stages, Berger and Luckmann's social construction theory, Piaget's moral development theory, and Al-Ghazali's epistemology of the nafs, the article proposes a convergent three-stage model of value internalization. This model grounds four educational strategies: multilevel reinforcement, real-dilemma-based learning, staged implementation, and ritual-spiritual habituation, offered as a conceptual contribution toward behavior-oriented Islamic economic education.]]>
