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.
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