طراحی مدل بهینه نظام حکمرانی اخلاقی در مدیریت مالی اسلامی با تأکید بر افق فکری خواجه نظامالملک(رهیافت منطق فازی)
محورهای موضوعی : فصلنامه مدیریت زنجیره ارزش
1 - دانشیار گروه علوم تربیتی، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران
2 - دانشجوی دکتری گروه آمار ، واحد تهران مرکزی، دانشگاه آزاد اسلامي، تهران، ايران
کلید واژه: حکمرانی اخلاقی, مدیریت مالی اسلامی, عدالت اقتصادی, پاسخگویی اجتماعی, شایستهگزینی, خواجه نظامالملک, سیستم خبره فازی.,
چکیده مقاله :
پژوهش حاضر با هدف طراحی مدل نظری «نظام حکمرانی اخلاقی در مدیریت مالی اسلامی با بهرهگیری از اندیشههای خواجه نظامالملک طوسی» انجام شد تا پیوند میان میراث فکری اسلامی و نظریههای نوین حکمرانی مالی تبیین شود. این مطالعه از نوع کاربردی و با رویکرد آمیخته (کیفی–کمی) است. در بخش کیفی، جامعه پژوهش شامل کتاب سیاستنامه و ۲۸ مقاله علمی مرتبط با اندیشه خواجه نظامالملک بود که بر اساس معیارهای ورود، ۱۲ مقاله وارد تحلیل نهایی شدند. دادهها از طریق روش فراترکیب گردآوری و با رویکرد تحلیل محتوای استقرایی سهمرحلهای کدگذاری شدند. در بخش کمی، از مدلسازی فازی برای تحلیل روابط بین مؤلفههای شناساییشده استفاده گردید. یافتهها نشان دادند که شش بُعد «عدالت اقتصادی اسلامی»، «اخلاق مالی و اداری»، «پاسخگویی اجتماعی»، «شایستهگزینی»، «پایداری و صرفهجویی اقتصادی» و «پاسداری از بیتالمال» شاکله نظام حکمرانی اخلاقی را تشکیل میدهند و در میان آنها، پاسخگویی اجتماعی، عدالت اقتصادی و شایستهگزینی بیشترین وزن و اهمیت را دارند. نتایج استنتاج فازی نیز بیانگر نقش تعیینکننده پاسخگویی در شفافیت مالی و کارآمدی نهادی بود. بر اساس مدل طراحیشده، حکمرانی اخلاقی در مدیریت مالی اسلامی نظامی چندبعدی و پویا است که در آن اخلاق بهعنوان محور تصمیمگیری، مشروعیت و کارآمدی عمل میکند. این پژوهش با تلفیق اندیشههای کلاسیک اسلامی و ابزارهای تحلیلی مدرن، الگویی نظری و کاربردی برای نهادینهسازی عدالت، پاسخگویی و شفافیت در نظامهای مالی اسلامی ارائه میدهد.
The present study was conducted with the aim of designing a theoretical model of “Ethical Governance System in Islamic Financial Management Using the Thoughts of Khwaja Nizam al-Mulk Tusi” to explain the link between Islamic intellectual heritage and modern theories of financial governance. This study is of an applied type and has a mixed approach (qualitative-quantitative). In the qualitative section, the research community included the book Siasatnameh and 28 scientific articles related to the thought of Khwaja Nizam al-Mulk, of which 12 articles were included in the final analysis based on the inclusion criteria. The data were collected through the meta-synthesis method and coded using a three-stage inductive content analysis approach. In the quantitative section, fuzzy modeling was used to analyze the relationships between the identified components. The findings showed that the six dimensions of "Islamic economic justice", "financial and administrative ethics", "social accountability", "competence", "economic sustainability and thrift" and "guarding the treasury" constitute the structure of the ethical governance system, and among them, social accountability, economic justice and competence have the greatest weight and importance. The results of fuzzy inference also indicated the determining role of accountability in financial transparency and institutional efficiency. Based on the designed model, ethical governance in Islamic financial management is a multidimensional and dynamic system in which ethics acts as the axis of decision-making, legitimacy and efficiency. This research, by combining classical Islamic ideas and modern analytical tools, provides a theoretical and practical model for institutionalizing justice, accountability and transparency in Islamic financial systems.
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