نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
This study conducts a comparative analysis of conflict of interest in modern corporate codes of ethics and the commercial etiquette of Imami jurisprudence to elucidate their differences and convergences in addressing this challenge. The research questions focus on defining conflict of interest, its management in each system, and their points of convergence and divergence. Employing a descriptive-analytical method and drawing on authoritative jurisprudential sources and leading corporate codes, conflict of interest is defined as a clash between professional duties and personal interests. The modern system, rooted in profit-orientation and organizational efficiency, manages conflicts in financial, human resource, asset, and external interaction domains through tools like disclosure, oversight, and ethics committees, emphasizing transparency and risk mitigation. Conversely, Imami jurisprudence, grounded in a monotheistic worldview and the pursuit of divine satisfaction, addresses conflicts through makruh acts (e.g., harmful intermediation, non-prohibited hoarding) and mustahabbat (e.g., price equalization, accepting contract rescission) , guided by principles like averting probable harm, prioritizing greater good, and eliminating corruption. Comparative analysis reveals that despite profound differences in theoretical and ultimate foundations, both systems converge on transparency, fairness, and prioritizing collective interests, providing a foundation for fostering a jurisprudence-based ethical commercial culture. The study highlights this convergence’s potential to enrich ethical systems, proposing enhanced benevolence in modern corporations and the development of jurisprudence-based codes aligned with global trade.
کلیدواژهها English
ـ قرآن کریم
https://doi.org/10.48308/eclr.2025.238405.1128
https://doi.org/10.30497/ies.2016.1803
https://www.berkshirehathaway.com/govern/codecond.pdf