https://rsm.rihu.ac.ir/ Journal of Studies in Religion, Spirituality & Management en daily 1 Sat, 21 Mar 2026 00:00:00 +0330 Sat, 21 Mar 2026 00:00:00 +0330 https://rsm.rihu.ac.ir/article_2511.html Extended Abstract  Introduction and Objectives: Good governance (ḥukmrānī-yi khūwb) is a concept originated by the World Bank, later formulated as a model for governance. It is characterized by indicators such as rule of law (qānūnmindī), promotion of values (irtaqā-yi arzishhā), capacity building (ẓarfiyyatsāzī), accountability (pāsukhgūʾī), poverty reduction (kāhish-i faqr), participation (mushārakat), efficiency (kārāʾī), and effectiveness (aṡarbakhshī), and assists institutions, organizations, and governments in achieving worthy and appropriate performance. In good governance, the government is not the sole active player; rather, the private sector and civil society, which include non-governmental organizations and institutions, play an influential role in political, economic, and social developments.Given the status and importance of good governance in the development and progress of societies, it is evident that governments, states, and institutions seek to implement this model and realize its indicators. Khatam al-Anbiya Construction Headquarters (Qarārgāh-i Sāzandigī-yi Khātam al-Anbiyā), as an institution and economic arm of the Islamic Revolutionary Guard Corps (IRGC), was established in 1989 (1368 H.sh.) by the order of the Supreme Leader, with its main objective being to strengthen the good governance of the Islamic Republic of Iran. Since its inception, this economic institution has actively participated in the execution and completion of projects in the fields of oil and gas, road and urban development, water and power, etc. Evaluating its performance is of great importance, as it allows for the assessment of both the Headquarters’ functioning in executing these projects and its role as an institution within the good governance of the Islamic Republic of Iran.Method: The research method is a mixed quantitative-qualitative approach (rawish-i talfīq-i kamī wa kayfī), utilizing questionnaires, library, and internet sources for data collection. In the case study, the Persian Gulf Star Refinery (Pālāyishgāh-i Sitārih-ʾi Khalīj-i Fārs) was selected, and its efficiency and effectiveness were analyzed.Good Governance Questionnaire: For the research, a good governance questionnaire was developed, focusing on seven indicators: efficiency, effectiveness, transparency (shaffāfiyat), promotion of values, rule of law, accountability, and capacity building. Questions related to these components were formulated and arranged with minor modifications.Statistical population and sample: From among the energy experts (oil, gas, and petrochemicals) of Khatam al-Anbiya Construction Headquarters as the statistical population, 20 individuals were randomly selected as the sample size and participated in the study.Data analysis: Subsequently, the questionnaires were statistically analyzed using SPSS software. Using the software data, both questions related to efficiency and effectiveness were analyzed and verified by the authors. Finally, based on the data related to the two mentioned components, the main research question and hypothesis were tested.Questionnaire specifications: The good governance questionnaire consists of 42 items designed for the seven components of efficiency, effectiveness, promotion of values, capacity building, transparency, accountability, and rule of law. This questionnaire falls into the category of closed, structured, and quantitative questionnaires. The reliability (pāyāyī) of the good governance questionnaire was obtained through Cronbach’s alpha above 0.70, and content validity (rūyī-yi muḥtawāyī) was used to assess the questionnaire’s validity.Results Analysis of the questionnaire data revealed that Khatam al-Anbiya Construction Headquarters received scores above 4 in all seven good governance indicators. Furthermore, the mean score for the role of Khatam al-Anbiya Construction Headquarters in developing the country’s energy infrastructure and good governance was 4.44, which at the significance level of 0.05 and with 19 degrees of freedom is higher than the hypothetical population mean (3), and t = 18.006 is higher than the critical t-value. Therefore, the Headquarters has performed very desirably in the indicators of efficiency, effectiveness, promotion of values, capacity building, transparency, accountability, and rule of law in the fields of oil and gas, road and urban development, and water and power.Additionally, the Headquarters’ performance in constructing and completing the Persian Gulf Star Refinery indicates that the progress of this project over 6 years was 37%. With the intensification of sanctions and the withdrawal of foreign contractors, the Ministry of Petroleum entrusted the continuation of the project to Khatam al-Anbiya Headquarters, and the Headquarters succeeded in completing the project within 5 years. Currently, the Persian Gulf Star Refinery, with the production of over 50 million liters of gasoline, supplying strategic energy products, increasing daily gas condensate feedstock receipt by 120,000 barrels (from 360,000 to 480,000 barrels), achieving self-sufficiency and exporting gasoline, reducing environmental pollutants, supplying feedstock for the country’s petrochemical plants, and producing liquid petroleum and gas oil, plays a significant role in the development of the oil, gas, and petrochemical industry. This demonstrates the efficiency and effectiveness of a project built by Khatam al-Anbiya Construction Headquarters.Discussion and Conclusion: The research data clearly indicates that Khatam al-Anbiya Construction Headquarters executes projects with lower costs compared to domestic and foreign competitors in the two dimensions of efficiency and effectiveness, utilizing domestic technology and resources to complete projects. The outcomes of the Headquarters’ performance in constructing and completing projects in the fields of oil and gas, road and urban development, water and power, etc., clearly speak of development, prosperity, deprivation alleviation (rafʿ-i maḥrūmiyyat), progress, self-sufficiency, exports, and strengthening the country’s infrastructure.Capacity building: By creating employment and utilizing specialized and elite forces, the Headquarters has strengthened the capacity-building component.Transparency: It was found that Khatam al-Anbiya Construction Headquarters, by collecting necessary information, assists the Headquarters’ management in making appropriate decisions. Its performance in tenders and auctions, project execution, and their costs has been transparent, and it is subject to the audit organizations of the IRGC and the Ministry of Economic Affairs and Finance, as well as the National Tax Administration.Promotion of values: The Construction Headquarters has also performed desirably in promoting values.Accountability: Khatam al-Anbiya Construction Headquarters has had acceptable performance in realizing the accountability component, as the Headquarters, while having a clear policy for feedback on its performance, annually publishes its goals, plans, and performance, making them available to experts and the public.Rule of law: Furthermore, the Headquarters adheres to legal frameworks in tenders and auctions and does not benefit from any special privileges or rent-seeking advantages (rānt wa imtiyāz) compared to other companies.Acknowledgement: The authors express their sincere appreciation to all professors and experts who contributed their insights to this research.Conflict of Interest: The authors declare no conflict of interest in the conduct of this study. https://rsm.rihu.ac.ir/article_2465.html Extended Abstract  Introduction and Objectives: Organizational effectiveness (aṯarbakhshī-yi sāzmānī) is a fundamental indicator of success in educational systems, directly impacting the quality of education and comprehensive student development. Research shows that enhancing the organizational effectiveness of schools plays a key role in achieving educational development goals. In this context, management approaches aligned with local cultural values, particularly Jihadi management (Mudīriyyat-i Jihādī), have gained attention in Iran.Jihadi management is founded on values such as:Responsibility (masʾūliyyatʹpizīrī)Dedication to ideals (pāybandī bih ārmānhā)Participatory spirit (rūḥiyyih-ʾi mushārakatī)Adaptability/flexibility (infiṭāfpazīrī)Problem-solving orientation (masʾalih-miḥwarī)This management style empowers schools to navigate complex challenges through value-based leadership and organizational agility, positively influencing teachers’ job satisfaction, motivation, and student performance.Method: This applied study employs a mixed-methods approach combining qualitative and quantitative phases.Qualitative Phase: Grounded theory (naẓariyyih-ʾi dādahbunyād) and semi-structured interviews were conducted with 15 educational experts, including experienced managers, university professors, and educational specialists, to identify the core components of Jihadi management effectiveness. Data were analyzed by three-stage coding (open, axial, selective) using MAXQDA software. Credibility was ensured using Lincoln and Guba’s four criteria: credibility (iʿtibār), transferability (intiqālpazīrī), dependability (iʿtimādpazīrī), and confirmability (tāyīdpazīrī).Quantitative Phase: A 24-item researcher-made questionnaire was developed based on qualitative findings. The questionnaire measured 8 main constructs:Jihadi Leadership (Rahbarī-yi Jihādī)Transformational Guidance (Hidāyat-i Taḥawwulʾāfarīn)Religious and Ethical Commitment (Taʿahhud-i Dīnī wa Akhlāqī)Organizational Effectiveness (Aṯarbakhshī-yi Sāzmānī)Stakeholder Satisfaction (Riḍāyat-i Dhanifʿān)Accountability (Pāsukhgūʾī)Innovation and Creativity (Nūāwarī wa Khallāqiyyat)Continuous Learning (Yādgīrī-i Mustamar)The questionnaire was distributed among 178 elementary school principals in Ardabil selected through simple random sampling. Data analysis was performed using SPSS and R software, including Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM). Reliability and validity were confirmed through composite reliability (CR), average variance extracted (AVE), and Cronbach’s alpha coefficients.Results: Qualitative findings revealed that the model of organizational effectiveness based on Jihadi management consists of eight main components (listed above). These components were extracted through thematic analysis of interviews with 15 education experts and reflect the multidimensional and dynamic nature of organizational effectiveness under Jihadi management.Quantitative analyses confirmed the factorial structure of the model with good fit indices:χ²/df = 2.48RMSEA = 0.061CFI = 0.93GFI = 0.90All factor loadings exceeded 0.5 and were statistically significant (p < 0.001), indicating high reliability and convergent validity. The study highlighted that principals in Ardabil province showed acceptable levels across these components, suggesting practical applicability and relevance of the model in the local educational context. The integrative framework demonstrated strong theoretical and empirical support, aligning with prior research emphasizing the roles of inspirational leadership, ethical commitment, and innovation in enhancing school effectiveness.Discussion and Conclusion: This study presents a theoretically grounded and empirically validated model of organizational effectiveness rooted in Jihadi management for elementary school principals in Iran. The model’s eight key components interactively contribute to improving school management and educational quality.Key findings indicate that:Jihadi leadership fosters intrinsic motivation and value-driven commitment.Transformational guidance empowers staff.Religious and ethical commitment sustains organizational cohesion.The model also emphasizes stakeholder satisfaction, accountability, continuous innovation, and ongoing professional development as critical to organizational success.Given its robust psychometric properties and alignment with cultural values, the model offers a practical framework for educational policy and managerial development programs aimed at enhancing effectiveness in Iranian elementary schools. https://rsm.rihu.ac.ir/article_2507.html Extended Abstract  Introduction and Objectives: Various ideas and models have been proposed for applying the ijtihād method (rawish-i ijtihādī) to studies related to Islamic management. One of the most significant of these models is “NAJMA,” which stands for “Comprehensive Map of Islamic Management” (Naqshih-ʾi Jāmiʿ-i Mudīriyyat-i Islāmī). This map is the result of efforts by a group of researchers and experts in Islamic management, developed and presented within one of the subcommittees of the “Council for the Transformation and Advancement of Humanities” (Shawrā-yi Taḥawwul wa Irtiqā-yi ʿUlūm-i Insānī). This council is one of the councils affiliated with the Supreme Council of the Cultural Revolution (Shawrā-yi ʿĀlī-yi Inqilāb-i Farhangī).The importance of NAJMA stems from two factors:1. Unlike many other ideas and plans presented by individual thinkers, NAJMA is the product of collective work (the Fundamental Working Group of Islamic Management).2. It was prepared and compiled under the support and high-level management of the highest institution responsible for such affairs, namely the Supreme Council of the Cultural Revolution.The primary goal of NAJMA is to provide a guide and comprehensive map for Islamic management in three areas: education (āmūzish), research (pizhūhish), and implementation (ijrā). Among these three areas, the research domain was prioritized, and efforts were made to design and present a comprehensive map for Islamic management in research. The results of these studies have been published in six editions, with the latest edition dating to 1398 H.sh. (2019-2020), which is also considered the final edition concerning the “research domain of Islamic management.”The purpose of this article is to provide a brief introduction to this perspective and then examine this model with a critical approach.Method: The present study is a documentary research (muṭāliʿāt-i asnādī) written using a descriptive-analytical method. The text under critique is the published work entitled “Comprehensive Map of Islamic Management” (NAJMA). As its compilers have indicated, this text is the result of purely theoretical discussions conducted collectively and in groups.Naturally, based on the methodological foundations of documentary research, critiquing this text required first carefully studying it and extracting the important and fundamental views presented therein. Therefore, considering the critical approach of the research and the space limitations of the article, an effort was first made to provide a summary and selective report of NAJMA, thereby describing what is presented in NAJMA and presenting an image of the entirety of the book. Naturally, in this report and description, certain parts of NAJMA that the author intended were given more attention. Subsequently, based on scientific evidence and documentation, the views and opinions of NAJMA are analyzed and critiqued.Results: In a general and brief assessment, the results of the present study show that the plan—or rather, the model—presented under the title of “Comprehensive Ijtihād Methodology” in NAJMA faces ambiguities and questions that need to be addressed by its proponents. Mentioning all these ambiguities and questions and providing detailed explanations is beyond the scope of an article and requires an independent book. Therefore, the present study attempts to briefly address some of these ambiguities and questions, the most important of which are as follows:1. The phrase “Methodology of Comprehensive Ijtihād” (rawishshināsī-yi ijtihād-i jāmiʿ) is not precise and correct. Instead, “Method of Comprehensive Ijtihād” (rawish-i ijtihād-i jāmiʿ) or similar expressions should be used.2. With the definition that NAJMA provides for “Comprehensive Ijtihād,” all scientific efforts in any scientific field—whether in the seminary (ḥawzah) or the university—can (and indeed should) be called ijtihād. This not only contradicts the common practice in scientific communities of the seminary and university but also contributes to scientific confusion (ightishāsh-i ʿilmī).3. NAJMA introduces “experience” (tajribih) as one of the tools and methods of acquiring knowledge in Comprehensive Ijtihād and believes that it is possible to achieve “definitive achievements” (dastāward-i qaṭʿī) in the field of Islamic management through the empirical method. Moreover, “probabilistic achievements” (dastāwardhā-yi ẓannī) obtained from the empirical method (like its definitive achievements) also have religious and Islamic value. The article explains that these two claims are flawed and debatable.4. NAJMA also lists “intuition” (shuhūd) as another tool of knowledge in studies related to Islamic management. Regarding this, it is argued:• First, no jurist (faqīh) or mujtahid has theoretically considered intuition as a tool for acquiring knowledge in the path of ijtihād, nor is there a single case in practice where a jurist has relied on intuition to prove their opinion or used the intuitive method.• Second, the realm of conventional sciences, including management, is the realm of acquired knowledge (ʿulūm-i ḥuṣūlī) and has no connection with presential knowledge and intuition (ʿilm-i ḥuḍūrī wa shuhūd).• Third, the definition of intuition that NAJMA provides differs from its common definition in Islamic epistemological discussions and includes things like dreams and visions (khwāb wa ruʾyā). However, it is not accepted in any science—let alone in conventional ijtihād of the seminaries—to prove or disprove something based on dreams and visions.5. NAJMA has expanded the sources of ijtihād. In its classification, it places the Qurʾān, Sunnah (sunnat), and consensus (ijmāʿ) among “legislative sources” (manābiʿ-i tashrīʿī) and reason (ʿaql) among “creational sources” (manābiʿ-i takwīnī). In addition to accepting the four well-known sources of conventional ijtihād, NAJMA adds the following:• Human beings and human phenomena (insān wa pādīdihʹhā-yi insānī), including the individual, family, group, organization, institution, governing system, society, and history.• Nature and natural phenomena (ṭabīʿat wa pādīdihʹhā-yi ṭabīʿī)• The supraphysical/metaphysical realm (mā warā-yi ṭabīʿat), including the angelic realm (malakūt) of the heavens and the earth and the like.The article explains that it is not clear what NAJMA means by this statement, and in any case, any meaning considered for it is debatable.6. Another issue raised in NAJMA’s proposed plan for conducting Islamic management studies is the discussion of “collective ijtihād” (ijtihād-i jamʿī). In this regard, it is argued that based on Islamic epistemological foundations, collective ijtihād has numerous problems and is therefore unacceptable. https://rsm.rihu.ac.ir/article_2466.html Extended Abstract Introduction and Objectives: In the contemporary era, Islamic organizations face numerous challenges in adopting management models, as most prevalent paradigms are derived from Western contexts and often lack the spiritual spirit and ethical values aligned with Islamic culture. This theoretical gap highlights the urgent need to develop conceptual frameworks based on the Sīrah (lifestyle and conduct) of the Ahl al-Bayt (the household of the Prophet, peace be upon them). One of the richest sources for extracting a transcendental management model is the Sīrah and teachings of Lady Fāṭimah al-Zahrāʾ (s.a.) (the beloved daughter of the Prophet of Islam), which has unfortunately been less structurally analyzed in management studies.The primary objective of this research is to design and validate a comprehensive model of “Fatemi Management” (Mudīriyyat-i Fāṭimī — management based on the teachings and conduct of Lady Fāṭimah al-Zahrāʾ). This study seeks to answer: What are the key components of management based on Lady Fāṭimah’s Sīrah, and how can these value-based and theological components be operationalized into a coherent management model for organizations? By integrating theological and managerial perspectives, this study aims to offer a model that focuses on human exaltation and social justice beyond mere profitability, providing an efficient tool for managers in Islamic societies.Methodology: This research is applied in terms of purpose and mixed-method (qualitative-quantitative) with an exploratory approach in nature.Qualitative Phase: Thematic Analysis (Taḥlīl-i Mażmūn) was employed to extract the model’s components. The statistical population for this section consisted of academic and executive experts in Iraq who possessed scientific mastery of Lady Fāṭimah’s (PBUH) Sīrah as well as managerial experience. Using purposive sampling (namūnihgīrī-yi hadafmand), in-depth semi-structured interviews were conducted with 12 experts until theoretical saturation was achieved. The textual data obtained from the interviews were coded and analyzed using MAXQDA software.Quantitative Phase: To validate the extracted model, a researcher-made questionnaire based on the identified components was designed and distributed among a wider statistical population. The validity of the questionnaire was assessed by experts, and its reliability was measured using Cronbach’s alpha coefficient. Subsequently, quantitative data were analyzed using Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) to verify the final model’s fit and the relationships between variables.Results: The findings from the qualitative data analysis led to the identification and categorization of themes into five main components for the Fatemi Management model:Divine and Monotheistic Leadership (Rahbarī-yi Tawḥīdī wa Ilāhī)As the core of the model, this component emphasizes directing all managerial decisions and actions towards God’s satisfaction (riḍā-yi khudāwand) and the supremacy of divine values (ḥākimiyyat-i arzishhā-yi ilāhī).Justice-Orientation (ʿAdālat-Miḥwarī)This includes the fair distribution of resources, equal opportunities, and non-discriminatory treatment of subordinates, considered one of the most prominent features of the Fāṭimī Sīrah.Ethical Accountability (Masʾūliyyatʹpizīrī-yi Akhlāqī)Meaning the manager’s responsiveness to God, society, and employees, and strict adherence to ethical principles in organizational interactions.Managerial Simplicity (Sādihʹzīstī-yi Mudīriyyatī)Avoiding luxury and extravagance (tajammulgarāyī wa isrāf) at the management level and promoting a culture of contentment (qanāʿat) and productivity within the organization.Education-Orientation (Tarbīyat-Miḥwarī)Viewing employees as human capital in need of spiritual (maʿnawī) and skill growth.The results of the quantitative section also indicated that all five components had high and significant factor loadings, and the proposed model enjoyed a good fit, confirming that these dimensions well explain the concept of Fatemi Management.Discussion and Conclusion: The results of this study suggest that Fatemi Management is a comprehensive managerial paradigm that can serve as a suitable alternative or complement to conventional models in Islamic organizations. Unlike materialist models (mudilhā-yi māddīgarā), this approach proves that organizational success depends on a deep connection between “executive efficiency” (kārāʾī-yi ijrāʾī) and “ideological commitments” (taʿahhudāt-i iʿtiqādī).The presented five-dimensional model offers a theoretical and practical framework for policymakers and managers to redesign:Organizational codes of ethics (manshūrhā-yi akhlāqī-yi sāzmān)Recruitment systems (niẓānhā-yi jazb wa istikhdām)Performance appraisal systems (niẓānhā-yi arzyābī-yi ʿamalkard)Recommendations for managers: Institutionalize components such as justice-orientation and simplicity to enhance organizational trust and provide a platform for the growth of employees’ moral virtues.Recommendations for future research: Measure the impact of implementing this model on variables such as job satisfaction and organizational commitment in different Islamic countries.Main limitation of the study: Access to experts fluent in both management and Islamic studies (mutasalliṭ bar har dū ḥawzih-ʾi mudīriyyat wa maʿārif-i Islāmī), which was mitigated by careful sample selection.Acknowledgement: We succinctly thank all the professors and experts who assisted the authors in conducting this research.Conflict of Interest: The authors declare that there is no conflict of interest regarding this study. https://rsm.rihu.ac.ir/article_2476.html Extended Abstract  Introduction and Objectives: Waqf (endowment), as a prominent social and economic institution in Islamic societies, has always played a significant role in cultural, economic, and social development. This ancient tradition, aimed at serving society and seeking closeness to God (qurb ilā Llāh), has long been the focus of scholars, rulers, and the general public. Despite historical ups and downs, waqf has never been eliminated from the social arena and has remained a stable and effective institution.However, in the contemporary era, this institution faces extensive challenges and transformations. Rapid technological changes, socio-economic and cultural developments, as well as shifts in public attitudes towards waqf, have made the necessity for review and efficient, forward-looking management of this institution more evident than ever. In this regard, obtaining a clear picture of the probable futures of waqf and identifying the key factors influencing it are of high strategic importance. This research has been conducted with the aim of delineating the future of waqf in Iran, focusing on identifying and analyzing the key drivers (pišrānhā) of change in this field. Awareness of these drivers helps managers and policymakers to face future developments with clearer vision and more informed decisions, and to formulate effective policies for managing and developing this authentic institution.Research Methodology: This research is “exploratory-analytical” in nature and “applied” in purpose, conducted within the framework of the futures studies approach and utilizing the methods of “trend analysis” (rawandpizhūhī) and “thematic analysis” (taḥlīl-i mażmūn).The required data were collected through two main paths:Library and documentary studies: An in-depth review of credible scientific sources, articles, books, reports, and documents related to waqf and futures studies.Semi-structured interviews: Conducted with 12 experts and specialists in the fields of waqf and futures studies, selected through snowball sampling (namūnihgīrī bih ravish-i gulūlah-ʾi barfī) and continued until theoretical saturation was achieved.The expert panel consisted of: university professors (30%), senior and middle managers of the Endowment Organization (Sāzmān-i Awqāf) and trustees of endowments (mutawalliyān-i mowqūfāt) (40%), and prominent activists and benefactors in the field of waqf (30%).For analyzing the collected qualitative data, the thematic analysis method was used in three systematic stages:Open coding: Data were reviewed line by line and initial codes were extracted.Axial coding: Similar codes were organized and categorized into main and sub-themes.Selective coding: By focusing on the nature of the factors, their sphere of influence, and their probable consequences, similar themes converged into broader categories and the final drivers were extracted.Research Results: Qualitative analysis of data based on trend analysis and thematic analysis led to the identification of 27 influential factors and ultimately the extraction of 6 key drivers shaping the future of the waqf institution in Iran up to the horizon of 1414 (2035). These drivers, as the main propelling forces, delineate the picture of future developments:Innovation and Attractiveness in Future Endowments (Nūāwarī wa jazābiyyat dar awqāf-i āyandih)This driver indicates the necessity of transformation in the forms and functions of waqf. Future endowments will move beyond the traditional form (real estate) towards:Digital waqf (waqf-i dījītāl)Family waqf (waqf-i khānvādagī)Endowment banks (bānk-i waqfī)Endowment of intangible assets (waqf-i dārāyīhā-yi nāmaḥsūs), such as intellectual property rights and brandsThe specialization of endowments in the form of issue-oriented projects (ṭarḥhā-yi masʾalih-miḥwar — focusing on education, health, or the environment) and the competitive nature of attracting donors through presenting attractive plans are consequences of this transformation.Managerial and Cultural Orientations (Jahatgīrīhā-yi mudīriyyatī wa farhangī)Waqf as a cultural-social phenomenon is influenced by the will of macro-management. Strengthening the advisory and guiding role of the Endowment Organization and developing new incentive tools (beyond tax exemptions) for orienting future endowments is emphasized. Furthermore, the view of waqf as a tool for the redistribution of wealth (tawzīʿ-i mujaddad-i s̱arvat) and the realization of economic justice, albeit within the framework of the concept of charity (iḥsān), will be strengthened.Diversity in Donors’ Intentions and Motivations (Tanawwuʿ dar niyyāt wa angīzishhā-yi wāqifān)Influenced by the phenomenon of modern individualism (fardgarāyī-yi mudirn) and the evolution in forms of religiosity, we will witness the diversification of motivations for waqf. In addition to traditional devotional intentions (niyyāt-i ʿibādī-yi sunnatī), humanitarian, environmental, artistic motivations, as well as psychological goals (gaining peace of mind) and social goals (gaining prestige) will emerge more prominently. This entails both the opportunity to expand the range of donors and the threat of the commercialization (tablīghātī shudan) of waqf.Trend Towards Developmental and Facilitative Management (Garāyish bih mudīriyyat-i tawsiʿihʾī va tasʾhīlgar)Waqf management is transitioning from mere preservation-oriented approaches (ḥifẓ-miḥwarī) towards development-oriented and facilitative management. This transformation is accompanied by:Jurisprudential-legal revisions (tajdīdnaẓarhā-yi fiqhī-ḥuqūqī) to accept cash and stock waqfThe development of new models such as micro-endowment funds (sandūqhā-yi waqfī-yi khurd)The utilization of scientific theories and stakeholder participationThe main challenge is maintaining a balance between economic returns and the devotional nature of waqf, and preventing the weakening of devotional endowments (mowqūfāt-i ʿibādī).Two-Way Interaction Between Waqf and Technology (Taʿāmul-i dūsūyih-ʾi waqf wa fannāwarī)A strategic and two-way cooperation is forming between the waqf institution and new technologies. Digital technologies and artificial intelligence will act both as:Tools for efficient management, promotion of waqf culture, and increased transparencyA new field for waqf investments in knowledge-based companies (shirkathā-yi dānishbunyān) and innovative projects (entrepreneurial waqf — kārāfarīnī-yi waqfī)Development of Participatory Governance in Waqf (Tawsiʿih-ʾi ḥukmrānī-yi mushārakātī dar waqf)The popular nature of waqf strengthens the transition towards participatory governance. In this model:The Endowment Organization (Sāzmān-i Awqāf) transforms from direct executor to a regulatory, supervisory, and coordinating role.Popular charitable institutions and specialized bodies act as the main executors in the field.Increased transparency, the formulation of standards, and the development of social oversight (naẓārathā-yi ijtimāʿī) will be key pillars of this transformation.Discussion and Conclusion: The findings of this research clarify that the desirable and sustainable future of the waqf institution depends on creating a dynamic and intelligent balance (taʿādul-i pūyā wa hūshmandānih) between three interconnected principles:Preserving the religious authenticity and devotional nature of waqf (ṣiyānat az aṣālat-i sharʿī wa māhiyyat-i ʿibādī-yi waqf)Responsibly and creatively accepting new forms and mechanisms compatible with contemporary conditions (pazīrish-i masʾūlānah wa khallāqānah-ʾi ashkāl wa sāzūkārhā-yi nawīn mutābiq bā sharāyiṭ-i zamānih)Effectively and flexibly responding to the complex and changing needs of society (pāsukhgūʾī-yi muʾaththir wa munʿaṭif bih niyāzhā-yi pīchīdih wa mutaghayyir-i jāmiʿih)These three principles provide an evaluative framework for analyzing the consequences of each of the six drivers and formulating appropriate strategies.Realizing this vision requires structural actions and transformations. On one hand, reviewing and updating jurisprudential, legal, and financial frameworks to accept innovations (such as the endowment of digital assets) and ensuring the legal security of donors and trustees is essential. On the other hand, redefining the role and function of the Endowment Organization from an executing institution to a guiding, regulatory, and facilitative institution within a participatory ecosystem requires changes in structure, processes, and managerial attitudes.This transition necessitates:Strengthening a forward-looking discourse (taqwiyat-i guftumān-i āyandihnigār)Investing in training specialized human resources familiar with technology and modern managementEstablishing transparent informational and accountability systems (sāzmānhā-yi shaffāf-i iṭṭilāʿātī wa pāsukhgūʾī) as unavoidable prerequisitesFinally, by presenting a systematic map of key drivers, this research provides a conceptual and operational framework for strategic dialogues, future scenario-building, and the formulation of informed policies for decision-makers and policymakers in the field of waqf. The future of waqf is a “buildable” future (āyandihʾī «sākhtihshudanī»), and building it depends on collective wisdom, foresight, and a resolve that this research has sought to strengthen its intellectual foundations.Main limitation of the research: The weakness of the forward-looking discourse in this field, which suggests holding regular foresight sessions with experts as the next step. https://rsm.rihu.ac.ir/article_2516.html Extended Abstract  Introduction and Objectives: Financial governance in the Second Step of the Islamic Revolution of Iran has been considered as the main tool for achieving macroeconomic goals. This governance emphasizes transparency, efficiency, and active participation of stakeholders and tries to realize revolutionary ideals by confronting challenges. The financial system of the country, as the central core of the national economy, plays a vital role in realizing revolutionary ideals such as economic justice and independence. Past experiences show that traditional models of financial governance have not been able to adequately respond to current needs. Private banks, in particular, face specific challenges, including dependence on oil revenues, lack of transparency and accountability, and inefficient financial systems. Furthermore, international sanctions and the inability to attract investment add to these problems. Therefore, the aim of the present study is to design a conceptual model of financial governance in the Second Step of the Revolution.Method: The present study has interpretive philosophical foundations and its orientation is developmental. The approach of this study is inductive and qualitative. The type of research is field research, and grounded theory (Corbin & Strauss, 2014) was used. Theoretical sampling was conducted through interviews with 8 people from (middle circles) of all managers of private banks in Kermanshah as participants in the study. The open coding categories were linked to each other by performing axial coding and were refined during selective coding to form a grounded theory.Data were analyzed using MAXQDA software. Evaluation stages included credibility, transferability, dependability, and confirmability. To establish credibility, the researchers dedicated sufficient time to verify the process and used two coders to ensure consistency of perspectives. Transferability was ensured through consultation with three independent experts, and dependability was ensured by accurately recording details. Finally, documentation related to the research stages was carefully maintained.Results: The research findings are presented in the form of a paradigmatic model of the desirable financial governance model as the central category, with the following components:Causal conditions:Socio-economic environmentExternal and economic market driversSocial and behavioral trendsContextual factors:Governance and regulatory structureHistorical and infrastructural foundationsPolicy and legal environmentOrganizational and cultural contextIntervening conditions:Investment and innovation developmentDigital transformationTechnical cooperationSocial and customer-oriented impactInteractive strategies:Improving efficiency and effectivenessConsequences:Improvement of market performanceCustomer-orientationUncertainties and risk managementThe results of this model can help improve the performance of financial institutions and enhance public trust, and pave the way for achieving sustainable development goals. In particular, the research emphasizes the role of investment and digital innovation in improving financial governance.Discussion and Conclusions: The findings of this research, using the paradigmatic model of financial governance in the Second Step of the Revolution, help clarify the key dimensions and central categories related to financial governance: causal conditions (socio-economic environment, external and economic market drivers, social and behavioral trends), contextual factors (governance and regulatory structure, historical and infrastructural foundations, policy and legal environment, organizational and cultural context), intervening conditions (investment and innovation development, digital transformation, technical cooperation, social and customer-oriented impact), interactive strategies (improving efficiency and effectiveness), and consequences (improvement of market performance, customer-orientation, uncertainties and risk management).The presented model can serve as a guide for strategic planning of Kermanshah bank managers who can benefit from its advantages. The potential for improving financial governance can lead to securing financial resources and sustainable economic development. To improve future research, it is suggested that quantitative methods be used and the scope of research be expanded to increase the generalizability of the results. This will provide a better understanding of the challenges and opportunities in financial governance and areas for its improvement, ultimately contributing to the achievement of the overall goals of the financial and economic system.Acknowledgement: We deem it necessary to thank and appreciate the friends who helped us in writing this article.Conflict of Interests: There is no conflict of interest between the authors in this article. https://rsm.rihu.ac.ir/article_2426.html Objective: Malpractice is a type of opportunistic behavior in which an individual with more information gains points from an individual with less information with an unobservable action. This research deals with designing a model to deal with malpractice in government organizations and, with the aim of identifying effective factors, consequences and providing comprehensive solutions to reduce these phenomena, attempts to provide a basis for improving performance and promoting organizational health in government structures. Research Methodology: The present research is of a fundamental-applied type with an interpretive approach and a mixed exploratory strategy. In the qualitative part, data were collected through semi-structured interviews with 15 experts in the field of human resource and organizational management and analyzed using the content analysis method. In the quantitative part, a questionnaire based on fuzzy interpretive structural modeling (FISM) was designed to analyze and determine the relationships between factors. The validity and reliability of qualitative data were confirmed using Cohen's kappa coefficient of 0.87. Findings: The results of the study led to the identification of key factors affecting the occurrence of misconduct, their organizational consequences, and prioritization of strategies to deal with these phenomena. Structural analysis of factors using the ISM method at five organizational levels and Mi'kmaq analysis showed that the factors of "inefficient supervisory structure, lack of accountability, unhealthy organizational culture, and poor performance evaluation" play a key role as the main drivers in creating misconduct and malpractice. The designed model emphasizes the need for synergy of strategic, structural, and individual measures to https://rsm.rihu.ac.ir/article_2523.html The erosion of traditional national and local governance foundations by cyberspace expansion has made safeguarding cultural, economic, political, and security borders a primary policy concern. This study employs a hybrid methodological framework—combining meta‑synthesis with Causal Layered Analysis (CLA)—to systematically identify and examine the multi‑layered governance challenges emerging from cyber transformations in Iran. After reviewing 400 articles, 23 final works were selected and subjected to three‑stage coding and qualitative content analysis, yielding 247 open codes, 47 categories, and four selective codes: cybersecurity challenges, socio‑cultural challenges, economic challenges, and legal‑regulatory challenges.Each challenge was then explored through CLA’s four layers—litany, social, discourse, and myth/metaphor—to uncover deeper causal structures and underlying worldviews. The analysis reveals that surface‑level policy responses often fail because they neglect the deeper discursive and metaphorical layers that sustain these challenges. By addressing these foundational layers, policymakers can develop more resilient, sustainable solutions.The study concludes by proposing a strategic‑operational roadmap for cyberspace governance, with a particular focus on platform governance. It advocates for a participatory, community‑centered governance model that actively engages societal actors, redefines the roles of state and non‑state stakeholders, and moves beyond superficial remedies. This approach aims to equip cyber‑governance actors with a framework for navigating complex, networked problems and fostering long‑term stability in the digital age. https://rsm.rihu.ac.ir/article_2529.html In today's highy competitive world, organizations have a chance of survival if they can continuously change themselves with the changes in their environment. Therefore, the learning organization in today's modern management refers to an organization that is constantly seeking to acquire knowledge, learn, and adapt to environmental changes. On the other hand, the islamic religion accepts that innovation that is similar and aligned with it. In the meantime, the story of niah's ark in the holy quran is not only a religious narrative but also an example of an industrial organization facing a huge environmental threat. Therefore, the learning organization is more relevant in the field of production and industrial organizations, and its study in the noah's ark organization is consistent and adaptable. Accordingly, the present articale, using george brady's comparative methad, has conducted a comparative study of these two organizations and its goal is to achieve a model that is needed by society in today's competitive era. The result of this study showed that the principles of the learning organization from peter senge's perspective are needed but not complete. In order to complete it, supervision, training, reward, and discipline, which are the most basic elements in the noah's ark organization, should be added. Howevr, the organization that society needs in today's competitive era is a learning organization based on education. https://rsm.rihu.ac.ir/article_2546.html Enjoining good and forbidding evil as a religious obligation that revitalizes society and prevents social deviations is considered one of the most challenging religious values ​​in the modern era. Promoting enjoining good and forbidding evil in society occurs when this religious obligation itself is considered a value. One of the applications of non-profit marketing is the use of its techniques in the field of promoting religious values ​​in society. The first step in designing a marketing program for enjoining good and forbidding evil is to understand the perceptions and attitudes of the society towards this phenomenon. In this study, using a researcher-made questionnaire, the associations and mental image of the concept of enjoining good and forbidding evil were identified. The study sample consisted of 439 veiled women in Tehran, who were analyzed using the Python programming language and Excel software. The results of the research show that the main association resulting from this value is the issue of hijab, and this indicates a mental reduction in the audience of the concept of commanding good. Also, the majority of representations are about divine and religious values ​​such as prayer, duty, Imam Hussein, etc. Negative associations such as prying, conflict, bullying, etc. are also observed in the research results. https://rsm.rihu.ac.ir/article_2554.html Ethical concerns in C2C e-commerce, driven by interactive dynamics, information asymmetry, and limited regulatory mechanisms, pose significant challenges to building trust and sustaining online transactions. This study aims to develop a model for explaining the dimensions of ethical behavior among second-hand sellers. Adopting a qualitative approach and interpretive paradigm, this research utilized the grounded theory method. Data were collected via semi-structured interviews with 16 experts—including academics, digital marketing specialists, and professional sellers—until theoretical saturation was reached, and analyzed using MAXQDA 2020. Findings are structured within a six-fold paradigmatic model: 1. Causal Conditions: Individual moral capital, altruism, and social responsibility; 2. Contextual Conditions: Social culture, business environment, and legal framework; 3. Core Phenomenon: Ethical selling behavior (integrity and customer respect); 4. Strategies: Empathy, risk reduction, honesty, and customer support; 5. Intervening Factors: Customer ignorance, seller unethical behavior, and user experience; 6. Consequences: Customer trust, loyalty, positive word-of-mouth, and platform strategic benefit. The results demonstrate that ethical selling behavior is a function of both individual seller traits and the platform’s structural conditions. This model offers insights for policymakers and platform managers to design ethical frameworks that enhance the integrity and sustainability of online transactions.