Imam Sadiq University Religion, Management, & Governance 3115-7718 1 2 2023 02 01 Editor in Chief’s Note 77309 EN Gholam Reza Goodarzi Imam Sadiq University Journal Article 2024 06 22 In the continuous development of human thought and governance, where the old wisdom of faith is compared to the new wisdom of governance, it is our honor to present the second issue of the “Religion, Management and Governance” journal. As we issue the second of RMG we are in a position to observe that theory and practice do converge. The area of faith and governance remains a rich ground for academic analysis and the insights generated are relevant and meaningful to practitioners and theorists. In this issue of the journal, the contributors discuss important issues that demonstrate the complex relationship between religious moralities and governance, and the possible ways to ensure right and rational administration. The government of Imam Ali is one of the most outstanding contributions, “Implications of Public Policy Priorities Based on Imam Ali’s Government, according to ‘AL-Sahih Men Sira Imam Ali (a’s)’.” This paper discusses in detail the governance structure of Imam Ali and how his concerns can be brought into the current public policy. The study also provides a clear understanding of how historical patterns can influence the development of governance to embrace justice and equity. In the paper “Ethical Foundations: The Effect of Islamic Ethics on Auditing Quality,” the author tries to establish how Islamic ethical values affect the auditing profession. This study not only captures the ethical issues but also discusses the application of the findings to improve the auditing process and thus the quality of financial reporting. The ethnographic study, "Ethnography of Arbaeen March as a Model of Human Dignity," presents an immersive exploration of the Arbaeen pilgrimage. This paper underscores the pilgrimage as a living testament to human dignity, solidarity, and spiritual resilience, offering a compelling model for communal harmony and human rights. "A Review on Ayatollah Mahdavi Kani’s Approach towards Islamic Social Sciences; Emphasizing Aspects Related to Islamic Management," provides an in-depth analysis of Ayatollah Mahdavi Kani's contributions to Islamic social sciences. The focus on Islamic management principles is particularly enlightening, offering a critical perspective on integrating religious values with managerial practices. Finally, we present a summary of the book "Practical Steps for Implementing Islamic Decision-Making," which offers a pragmatic guide to incorporating Islamic principles into decision-making processes. This summary bridges theory and practice, providing actionable steps for leaders and managers committed to ethical governance. The diversity and depth of these articles reflect our journal’s mission to foster interdisciplinary dialogue and advance understanding in the fields of religion, management, and governance. We are grateful to our contributors for their rigorous scholarship and to our readers for their continued engagement. As we move forward, we remain committed to exploring the rich intersections of faith and governance, promoting knowledge that is both intellectually enriching and practically relevant. In this journal, we are also dedicated to maintaining an educational and swift review process. Our peer review system ensures the academic rigor of the articles we publish and also provides constructive feedback to authors. This commitment to educational peer review helps nurture and develop researchers in the field of humanities and Islamic studies, contributing to a vibrant scholarly community. We invite you to delve into these articles with an open heart, as we collectively seek wisdom that guides us towards a more just and ethical world.

https://rmg.isu.ac.ir/article_77309_1d483c15db2d208f55079b85c043f71d.pdf

Imam Sadiq University Religion, Management, & Governance 3115-7718 1 2 2023 03 21 Implications of Public Policy Priorities Based on Imam Ali’s Government, according to “AL Sahih Men Sira Imam Ali (a’s)” 5 19 77312 10.30497/rmg.2023.77312 EN Mehrdad Heydari Ph.D. candidate, University of Tehran, Tehran, Iran. Journal Article 2024 06 24 This address opens with stewardship, a central theme relating theistic religions to ethics. This theme is central to modern Christianity and Judaism, and increasingly to contemporary Islam. It is accepted by Islamic scholars such as Azizan Baharuddin. While it is not itself an ethic, it is a model of the role of humanity within the created order, and one with ethical implications. The most relevant field of science is ecological science. This science embodies widely accepted teachings about ecosystems. Climate science is an off-shoot, and is influencing international climate negotiations. We all need to accept and act on its findings. But ecology is grounded in Darwinism. Darwinism encountered resistance from some, as well as a welcome from other religious leaders. I have argued elsewhere that Darwinism and theism are compatible. One apparent problem concerned whether humans could have non-human ancestors. Another problem concerned pre-human suffering, which is a genuine problem for theologians. But we cannot discard Darwinism to solve this problem, as many Christians recognized. For there are many strands of strong evidence for Darwinism. Recognizing this problem suggests that we should discard metaphysical anthropocentrism, which clashes with the Hebrew Bible (for example, Psalm 104). This also allows us to recognize the intrinsic importance of animal well-being. But this recognition helps solve the problem of pre-human animal suffering, which is discussed in some detail, using Rolston’s arguments about the positive value of a world of fauna and flora over a world of flora only, and of a world of heterotrophs (which eat others) and predation over a world of autotrophs only. Ethical implications of all this are now elicited: Preserve biodiversity, species and habitats. Prevent animal cruelty and neglect. Stop factory farming, and imports from factory farms. Preserve creatures for our successors. Theological implications are also elicited. We should recognize that God wants all creatures to flourish, as well as human beings, and to be allowed space and opportunities to develop in accordance with their created natures. https://rmg.isu.ac.ir/article_77312_cdaf50a44b6eca9daf8e952d627c1ac8.pdf

Imam Sadiq University Religion, Management, & Governance 3115-7718 1 2 2023 03 21 Ethical Foundations: Exploring the Impact of Islamic Ethics on Auditing Quality 20 47 77313 10.30497/rmg.2023.77313 EN Mohsen Rafie Rafie has a master's degree in public administration from the Islamic Azad University of Tehran. He was one of the students of professor Alwani, everlasting face of Iran's management, and he completed his master's thesis under his guidance. Rafie is the chief auditor of the National Court of Accounts and has been working in the field of performance evaluation and measurement in this court for nearly twenty years. Journal Article 2024 06 24 The landscape of auditing is evolving rapidly, driven by technological advancements, regulatory changes, and shifting stakeholder expectations. In this context, the role of ethical principles in ensuring audit quality has garnered increasing attention from scholars, practitioners, and regulators alike. This article explores the influence of Islamic ethics on audit quality, drawing upon a multidisciplinary framework that integrates insights from auditing, ethics, and religious studies. By examining the intersection of Islamic principles and auditing practices, this study sheds light on how adherence to Islamic ethical values, such as honesty, integrity, transparency, and accountability, contributes to the effectiveness and credibility of audit engagements. The study underscores the universal relevance of ethical considerations in auditing, irrespective of cultural or religious backgrounds, while also highlighting the unique ethical framework provided by Islamic principles. Through a comprehensive review of existing literature and empirical research, the article identifies key areas of convergence and divergence with respect to the role of Islamic ethics in auditing quality. It emphasizes the importance of ethical behavior and stakeholder trust in the audit profession, while also exploring the integration of technology and the implications of cultural and religious influences on audit practices. The findings of this study have significant implications for auditors, standard setters, regulators, and scholars, providing insights into how Islamic ethics shape audit quality in distinctive ways. By recognizing the interplay between cultural, religious, and technological factors, stakeholders can enhance their understanding of ethical considerations in auditing practices and contribute to the ongoing evolution of audit quality in accordance with Islamic ethical principles. Overall, this article contributes to the broader discourse on the role of ethics in auditing and highlights the importance of considering cultural and religious influences in shaping audit practices and outcomes. It provides a foundation for future research exploring the impact of Islamic ethics on emerging trends in auditing and offers practical insights for auditors and stakeholders seeking to uphold the highest standards of ethical conduct in their professional endeavors.

https://rmg.isu.ac.ir/article_77313_fed0440b5020d79bc78f7db80f5a0949.pdf

Imam Sadiq University Religion, Management, & Governance 3115-7718 1 2 2023 03 21 Ethnography of Arbaeen March as a model of human dignity 49 74 77314 10.30497/rmg.2023.77314 EN Mohammad Asaadi Master student of Islamic Education and Business Management; Imam Sadiq (a. s) Hossein Amadeh Master student of Islamic Education and Public Administration and Public Policy; Imam Sadiq (a. s) University 0000-0001-6756-7368 Khalil Noruzi Assistant Professor of Imam Hossein (a. s) University 0000-0003-3006-5588 Journal Article 2024 06 24 The Arbaeen March, is one of the Shiite rituals that is held in the days leading up to 20 Safar (Arbaeen). This March from different parts of Iraq to Karbala is done with the aim of visiting Arbaeen. Most pilgrims go to Karbala via Najaf. During Saddam Hossein's rule, restrictions were imposed on the event, but with the fall of the Ba'ath party in 2003, the event was revived, and in addition to Iraqi Shiites, other Shiites, especially those in the neighborhood, joined the Arbaeen march. In recent years, millions of people have taken part in the march. This event is considered to be the largest annual religious gathering in the world. Statistics on the number of participants in the march are estimated at between 12 million and 20 million. Aim: The research seeks to analyze and describe the Arbaeen culture and decision-making strategies to promote the Arbaeen culture. The main view of researchers from the perspective of identifying Arbaeen as a model of human. Methodology: This article describes and analyzes the gracious behaviors of Imam Hossein's servants and pilgrims during the Arbaeen of 2013 to 2019 with interpretive and research methodology based on ethnographic policies and observations of ethnographers for cultural and cultural development base on Arbaeen. The ethnography of this research in the land border routes of neighboring countries of Iraq in the first step, and the study of the Najaf-Karbala route in the second step. Findings: This study indicates the existence of a very strong behavioral pattern base on monotheism and accepting the centrality of Imam Hossein (a. s). It also confirmed and emphasized the popularity of Arbaeen and highlighted the role of the government and the Shiite Marja in promoting the Arbaeen movement. Results: This study shows that Arbaeen creates a very high level of convergence between different cultures and the literature of Imam Hossein (a. s) between cultures and strengthens and it expands the great global culture of Shiism. https://rmg.isu.ac.ir/article_77314_b4af20d5b4e9b1a4a3d392ba6a3bb588.pdf

Imam Sadiq University Religion, Management, & Governance 3115-7718 1 2 2023 03 21 A review on Ayatollah Mahdavi Kani’s Approach towards Islamic Social Sciences; Emphasizing aspects related to Islamic management 75 92 77315 10.30497/rmg.2023.77315 EN Hashem Sodagar The Researcher of “Rushd Incubator” of Imam Sadiq University Journal Article 2024 06 24 One of the most important motives for understanding the viewpoint of the so called “stylist scientists” in every scientific field is the fact that they have had the utmost influence on the trend of researches of that field, and determining the framework for the next researchers in that scientific field. It seems that Ayatollah Muhammad Reza Mahdavi Kani was one the most effective pioneers in Islamic social sciences after the Islamic revolution. Through establishing the Imam Sadiq University, he meant to educate knowledgeable, elevated researchers in this field. So this is out of the question that understanding his view to the Islamic social sciences will be very useful for the researchers. This paper is the result of a research conducted to understand and explain his point of view to Islamic social sciences, emphasizing Islamic management. The references used in this research are as follows: all of his written literature- including his books and articles, and the text of his lectures- and available recordings of his lectures. The findings of this research could be categorized in two parts; the first part includes explanations for the necessity to attend to Islamic social sciences- the why question- and explanation of the essence of Islamic science, and the framework of Islamic social science researcher- the how question. The second part explains the concept of Islamic management from the viewpoint of Ayatollah Mahdavi Kani, and recounts the basic requirements to make Islamic management and organization come true.

https://rmg.isu.ac.ir/article_77315_dc7036da8ffc09d5d34f55843cf5020e.pdf

Imam Sadiq University Religion, Management, & Governance 3115-7718 1 2 2023 03 21 The Return to Felicity 93 96 77316 10.30497/rmg.2023.77316 EN Mohammad Hossein Nasajian Moghadam PHD student of behavior and human resources of Imam Sadiq University (a’s) Journal Article 2024 06 24 Today, the focus of studies in the field of human sciences (political, economic, cultural sciences) and theoretical sciences (medical, technical and engineering) has been to organize human life. In such a way that studies are being carried out day by day to achieve the best way of life, from the beginning of mankind until now, the way of life of humans has undergone changes due to various historical and social reasons, and it is strange that after the passing of centuries, since the presence of this creature Two-legged talker in the world, a best path for man has not yet been determined, although the requirements of human societies are changing, but it can be seriously acknowledged that the first man is the same as the modern man today. https://rmg.isu.ac.ir/article_77316_173e2651eab4faf2d8c14c5e3ff8f1a0.pdf

Imam Sadiq University Religion, Management, & Governance 3115-7718 1 2 2023 03 21 Practical Steps for Implementing Islamic Decision-Making 97 108 77317 10.30497/rmg.2023.77317 EN Sajjad Haji Asghar Sharbaf Bachelor of Management Science Journal Article 2024 06 24 The practical application of management theories is one of the most important steps in utilizing the diverse theories and teachings of management science in the field of practice. In this regard, Islamic management must also make increasing efforts to achieve this important goal. Decision-making, on the one hand, as the most central issue of management, and on the other hand, as a domain that can be divided into Islamic or non-Islamic, more than anything else needs to be applied and operationalized. In fact, by making Islamic decision-making theory practical, a wide range of activities of Muslim executive managers can be Islamized. In this note, Islamic teachings are considered as the basic basis for the use of the fundamentalist approach, which is one of the most important research and knowledge production methods in Islamic management. https://rmg.isu.ac.ir/article_77317_95fdf047c5a96c62ea67a4ec1d5d1630.pdf