About the Book

An economy does not advance through capital, technology, law, and infrastructure alone. Behind every contract, transaction, partnership, and working relationship lies a series of human decisions: Is information communicated accurately? Is the promised quality actually delivered? Is professional power accompanied by responsibility? Can a partner trust the accounts? Is another person’s knowledge or idea used with due regard for that person’s rights?

The book Professional Ethics begins with these questions.

It does not treat professional ethics as a set of abstract recommendations about “being good.” Its central concern is how individuals and organizations use the knowledge, discretion, information, power, and trust placed in their hands by virtue of a professional role.

The discussion begins with the hidden economic costs of distrust, moves to the concept of professional ethics and its roots in muruwwa, futuwwa, and javanmardi, and then traces these principles through the market, the workplace, economic partnerships, intellectual property, innovation, competition, and regulatory institutions.

The aim is neither a cosmetic return to the traditional bazaar nor the replacement of law with ethics. The central question is how core values such as stewardship, fairness, fidelity to commitments, and due recognition of others’ rights and contributions can be combined with clear contracts, enforceable rights, standards, transparency, and accountability in today’s economy.

What Question Does This Book Examine?

The book’s central question is:

How can professional ethics contribute to healthier markets, economic trust, secure partnerships, dignity at work, support for innovation, and Iran’s sustainable progress?

The book does not offer a single-factor answer.

Professional ethics is not a substitute for macroeconomic stability, policymaking, infrastructure, the legal system, or the quality of governance. Conversely, the existence of law and capital does not guarantee healthy professional relationships.

An economy works better when these two levels reinforce one another:

On the one hand, individuals and organizations set limits on their own conduct even in situations where there is no direct oversight; on the other, legal and institutional structures do not allow deception, abuse, collusion, or violations of others’ rights to become an easy and low-cost route to gain.

The Book’s Approach to Sources and Citation

This book distinguishes between the author’s views and analysis and historical, legal, statistical, and research-based claims.

For source-dependent claims, the following order has been used wherever possible:

the text of a law, document, or primary source;
a peer-reviewed research article;
an official page of a university, publisher, association, or professional body;
a reputable academic book or source;
specialist secondary sources, when no more suitable source is available.

In historical sections, the content of primary sources is distinguished from scholars’ interpretations. In legal discussions, the rule of law is kept separate from ethical analysis, and the book avoids generalizing a single statutory provision to every situation.

About the Book’s Limitations

This work is not a legal treatise, a religious ruling, or a comprehensive policy report on Iran’s economy. References to legislation are intended to explain, in general terms, the legal boundaries of certain issues and do not replace legal analysis of a specific case.

Likewise, research on trust, social capital, or economic growth points to complex, multicausal relationships. It is used here to support specific claims, not to suggest that professional ethics alone determines Iran’s economic condition or development path.

About the Author

(Amir) Hossein Yavari is the author of this book.

This page includes only information about the author that is factual, verifiable, and relevant to the subject of the work.

About the Online Edition

For online reading, this work has been divided into 13 self-contained sections so that each topic can be read, cited, and updated independently.

Sources and References

Sources and References for Section One

[1] Algan, Yann. “Trust and Social Capital.” In: Stiglitz, Joseph E., Jean-Paul Fitoussi and Martine Durand, eds. For Good Measure: Advancing Research on Well-being Metrics Beyond GDP. Paris: OECD Publishing, 2018, pp. 283–320. DOI: 10.1787/9789264307278-12-en
Official version: OECD — Trust and Social Capital

Methodological note: Trust is a multidimensional concept, and its measurement depends on the type of question, survey, experiment, and social context. The relationship between trust and economic outcomes should not be reduced to a simple, single-cause relationship.

[2] Knack, Stephen, and Philip Keefer. “Does Social Capital Have an Economic Payoff? A Cross-Country Investigation.” The Quarterly Journal of Economics, Vol. 112, No. 4, November 1997, pp. 1251–1288. DOI: 10.1162/003355300555475
Publisher page: Oxford Academic

[3] Zak, Paul J., and Stephen Knack. “Trust and Growth.” The Economic Journal, Vol. 111, No. 470, March 2001, pp. 295–321. DOI: 10.1111/1468-0297.00609
Publisher page: Oxford Academic

[4] Beugelsdijk, Sjoerd, Henri L. F. de Groot, and Anton B. T. M. van Schaik. “Trust and Economic Growth: A Robustness Analysis.” Oxford Economic Papers, Vol. 56, No. 1, January 2004, pp. 118–134. DOI: 10.1093/oep/56.1.118
Bibliographic page and abstract: RePEc — Trust and Economic Growth: A Robustness Analysis

Analytical note: The sources in this section indicate that trust may be associated with cooperation, investment, and economic performance; however, the magnitude and direction of that relationship depend on the sample, method, institutional quality, and control variables. This evidence is used to present trust as one economic factor, not as the sole cause of the condition of Iran’s economy.

Sources and References for Section Two

[1] Kasher, Asa. “Professional Ethics and Collective Professional Autonomy: A Conceptual Analysis.” Ethical Perspectives, Vol. 12, No. 1, March 2005, pp. 67–97. DOI: 10.2143/EP.12.1.583363
Official academic record: Tel Aviv University Research Portal

[2] International Ethics Standards Board for Accountants (IESBA). 2025 Handbook of the International Code of Ethics for Professional Accountants, Including International Independence Standards. Published 7 October 2025. ISBN: 978-1-60815-606-1.
Official handbook page: IESBA — 2025 Handbook
Overview of the fundamental principles and conceptual framework: IESBA — International Code of Ethics

Scope note: The IESBA Code is an international professional standard for accountants. Its principles are used in this article comparatively and conceptually; this does not mean that all of its provisions are legally binding on every profession or within the Iranian legal system.

[3] World Medical Association. WMA International Code of Medical Ethics. First adopted: 3rd General Assembly of the World Medical Association, London, October 1949; most recently revised: 73rd General Assembly of the World Medical Association, Berlin, October 2022.
Official text: WMA International Code of Medical Ethics

Scope note: This document is an international professional ethics code for physicians and does not replace national law, the regulations of the relevant medical professional bodies, or legal analysis of a particular case.

[4] Association for Computing Machinery. ACM Code of Ethics and Professional Conduct. Adopted by the ACM Council on 22 June 2018.
Official text: ACM Code of Ethics and Professional Conduct

Note: The Code itself states that its principles are not an algorithm for the automatic resolution of ethical problems; they must be interpreted in light of the circumstances, the stakeholders involved, and the relative importance of the principles.

[5] Frankel, Mark S. “Professional Codes: Why, How, and with What Impact?” Journal of Business Ethics, Vol. 8, February 1989, pp. 109–115. DOI: 10.1007/BF00382575
Publisher page: Springer Nature

Conceptual note: Ethics codes may serve aspirational, educational, or regulatory roles. The mere existence of a code does not prove that members of a profession comply with it in practice; effectiveness also depends on education, culture, oversight, and accountability mechanisms.

Sources and References for Section Three

[1] Loewen, Arley. “Proper Conduct (Adab) is Everything: The Futuwwat-nāmah-i Sulṭānī of Husayn Vāʿiẓ-i Kāshifī.” Iranian Studies, Vol. 36, No. 4, 2003, pp. 543–570. DOI: 10.1080/021086032000139221
Publisher page: Cambridge Core

[2] Encyclopaedia Iranica. “ʿAyyār.” Encyclopaedia entry on the ʿayyārān and the historical distinctions among groups associated with futuwwa.
Online version: Encyclopaedia Iranica — ʿAyyār

[3] Encyclopaedia Iranica. “Javānmardi.” Encyclopaedia entry on javanmardi, futuwwa, its semantic development, and its relationship with Sufism and guilds.
Online version: Encyclopaedia Iranica — Javānmardi

[4] Encyclopaedia Iranica. “Aṣnāf (Guilds).” Encyclopaedia entry on guilds and occupational structures in Iran.
Online version: Encyclopaedia Iranica — Aṣnāf

[5] Husayn Vāʿiẓ-i Kāshifī. Futuwwat-nāmah-i Sulṭānī. Edited by Mohammad-Jaʿfar Mahjoub, Tehran, 1350 SH.
Digital version/catalog page: Noor Library

Historical note: Futuwwa, ʿayyāri, Sufism, and guilds were not synonymous or organizationally identical in every period and region. Applying the modern concept of “professional ethics” to futuwwa manuals is an analytical interpretation, not a term or classification used by the premodern authors themselves.

Sources and References for Section Four

[1] The Qur’an. Surah al-Nisa (4), verse 58. “Rendering trusts to whom they are due and judging justly.”
Online text: Quran.com, Surah al-Nisa, verse 58

[2] International Ethics Standards Board for Accountants (IESBA). 2025 Handbook of the International Code of Ethics for Professional Accountants, Including International Independence Standards. 7 October 2025. ISBN: 978-1-60815-606-1.
Official document page: Ethics Board
Overview of the Code’s fundamental principles: International Code of Ethics for Professional Accountants

[3] United Nations Conference on Trade and Development (UNCTAD). United Nations Principles for Consumer Product Safety.
Official document page: UN Trade and Development

[4] International Labour Organization (ILO). Declaration concerning the Aims and Purposes of the International Labour Organisation (Declaration of Philadelphia). Adopted 10 May 1944; Annex to the ILO Constitution.
Official text in the NORMLEX database: ILO Constitution and Declaration of Philadelphia

[5] World Intellectual Property Organization (WIPO). “Trade Secrets.”
Official page: WIPO — Trade Secrets

[6] World Intellectual Property Organization (WIPO). “How to Protect Trade Secrets?”
Official page: WIPO — How to Protect Trade Secrets?

[7] World Intellectual Property Organization (WIPO). “Frequently Asked Questions on Trade Secrets.”
Official page: WIPO — Frequently Asked Questions on Trade Secrets

Legal note: The legal concept of a “trade secret” and the consequences of its misappropriation depend on the governing law, the nature of the information, the protective measures taken, and the evidence in each case. WIPO sources are used in this section to explain general and comparative principles.

Sources and References for Section Five

[1] Akerlof, George A. “The Market for ‘Lemons’: Quality Uncertainty and the Market Mechanism.” The Quarterly Journal of Economics, Vol. 84, No. 3, August 1970, pp. 488–500. DOI: 10.2307/1879431

[2] Islamic Consultative Assembly. Law on the Protection of Consumer Rights, adopted 15 Mehr 1388 SH, as subsequently amended and supplemented. Provisions cited: Articles 1, 2, 3, 5, 7, 8, 16, 18, and 19.
Official consolidated text: Law on the Protection of Consumer Rights

[3] Islamic Consultative Assembly. Electronic Commerce Act, adopted 17 Dey 1382 SH, as subsequently amended and supplemented. Provisions cited: Articles 33–40, 43, 46, and 50–56.
Official consolidated text: Electronic Commerce Act

[4] Council of Ministers. Implementing Regulations of the Law on the Protection of Consumer Rights, as subsequently amended and supplemented; especially Articles 40–42.
Official consolidated text: Implementing Regulations of the Law on the Protection of Consumer Rights

Legal note: The statutory provisions in this section are quoted and discussed generally on the basis of the consolidated text in Iran’s official database of laws and regulations. Determining liability, a violation, damages, and the competent authority in any particular case depends on the subject of the transaction, the evidence, applicable special legislation, and the decision of the competent adjudicatory body.

Sources and References for Section Six

[1] Islamic Consultative Assembly. Industrial Property Protection Act, adopted 1 Khordad 1403 SH, as subsequently amended and supplemented. Provisions cited: Articles 1, 3–6, 9, 11, 12, 122–131, 149, and 150.
Official consolidated text: Industrial Property Protection Act

Consolidation note: Under Article 150 of this Act, the Patents, Industrial Designs and Trademarks Registration Act adopted 7 Aban 1386 SH was repealed from the date the new Act entered into force. Under Article 149, until new implementing regulations are adopted, the implementing regulations of the former Act continue to apply only to the extent they are not inconsistent with the new Act.

[2] National Consultative Assembly. Law for the Protection of Authors, Composers and Artists, adopted 11 Dey 1348 SH, as subsequently amended and supplemented. Provisions cited: Articles 1–7.
Official consolidated text: Law for the Protection of Authors, Composers and Artists

[3] Islamic Consultative Assembly. Law on the Protection of the Rights of Computer Software Creators, adopted 4 Dey 1379 SH, as subsequently amended and supplemented. Provisions cited: Articles 1–6.
Official consolidated text: Law on the Protection of the Rights of Computer Software Creators

[4] Islamic Consultative Assembly. Electronic Commerce Act, adopted 17 Dey 1382 SH, as subsequently amended and supplemented. Provisions cited: Articles 64, 65, and 75.
Official consolidated text: Electronic Commerce Act

Legal note: Terms such as “idea,” “method,” “design,” “software,” “invention,” and “trade secret” are not legally synonymous. Determining the type of right, its owner, permitted exploitation, and whether infringement has occurred depends on the nature of the achievement, how it was created, registration, contracts, protective measures, and the evidence in each case.

Sources and References for Section Seven

[1] Expediency Discernment Council. Labor Law, adopted 29 Aban 1369 SH, as subsequently amended and supplemented. Provisions cited: Articles 1–3, 7, 10, 37–41, 51, 59, 91, 94, 95, 148, 157, and 183.
Official consolidated text: Labor Law, as amended and supplemented

[2] National Consultative Assembly. Social Security Law, adopted 3 Tir 1354 SH, as subsequently amended and supplemented. Provision cited: Article 36.
Official consolidated text: Social Security Law

[3] International Labour Organization. Declaration concerning the Aims and Purposes of the International Labour Organisation (Declaration of Philadelphia). Adopted on 10 May 1944; annexed to the ILO Constitution.
Official text: ILO Constitution and Declaration of Philadelphia

[4] International Labour Organization. “Safety and Health at Work.”
Official page: ILO — Safety and Health at Work

Legal note: Whether the Labor Law applies, the legal characterization of the relationship, the parties’ rights and duties, and the competent authority in any particular case depend on the real nature of the collaboration, the contract’s terms, applicable special rules, and the available evidence. This section is a general analysis and does not replace legal review of a specific case.

Sources and References for Section Eight

[1] National Consultative Assembly. Civil Code, adopted 8 Aban 1314 SH, as subsequently amended and supplemented. Provisions cited: Articles 10, 219–221, 225–230, and 571–586.
Official consolidated text: Civil Code

[2] Justice Laws Commission. Commercial Code, adopted 13 Ordibehesht 1311 SH, as subsequently amended and supplemented, together with superseding and supplementary provisions concerning joint-stock companies. Provisions cited: Articles 6–20 and 142–156.
Official consolidated text: Commercial Code

[3] Islamic Consultative Assembly. Industrial Property Protection Act, adopted 1 Khordad 1403 SH, as subsequently amended and supplemented. Provisions cited: Articles 122–131.
Official consolidated text: Industrial Property Protection Act

[5] Islamic Consultative Assembly. Book Five of the Islamic Penal Code: Discretionary and Deterrent Punishments, adopted 2 Khordad 1375 SH, as subsequently amended and supplemented. Provision cited: Article 674.
Official consolidated text: Book Five of the Islamic Penal Code

Legal note: The legal consequences of a partnership depend on the form of the relationship, the type of company, the terms of the contract and articles of association, contributions, limits of authority, actions taken, and the evidence in each case. Labels such as “breach of trust,” “theft of information,” or “illegal competition” do not produce a definitive legal conclusion without examining the statutory elements and documents.

Sources and References for Section Nine

[1] Ibn al-Ukhuwwa, Muhammad ibn Muhammad. The Maʿālim al-Qurba fī Aḥkām al-Ḥisba. Edited by Reuben Levy. Cambridge University Press for the Trustees of the E. J. W. Gibb Memorial; London: Luzac, 1938.
Public digital version: Internet Archive

[2] Floor, Willem. “The Office of Muhtasib in Iran.” Iranian Studies, Vol. 18, No. 1, 1985, pp. 53–74. DOI: 10.1080/00210868508701647

[3] Mottahedeh, Roy, and Kristen Stilt. “Public and Private as Viewed through the Work of the Muhtasib.” Social Research, Vol. 70, No. 3, Fall 2003, pp. 735–748.
Article page: JSTOR

[4] Islamic Consultative Assembly. Law on the Implementation of the General Policies of Article 44 of the Constitution, adopted 8 Bahman 1386 SH, as subsequently amended and supplemented. Provisions cited: Articles 43–45, 56, 58–62, and 68–74.
Official consolidated text: Law on the Implementation of the General Policies of Article 44

[5] Islamic Consultative Assembly. Law on the Protection of Consumer Rights, adopted 15 Mehr 1388 SH, as subsequently amended and supplemented. Provisions cited: Articles 7–13, 16, and 18–20.
Official consolidated text: Law on the Protection of Consumer Rights

[6] Islamic Consultative Assembly. Industrial Property Protection Act, adopted 1 Khordad 1403 SH, as subsequently amended and supplemented. Provisions cited: Articles 122–131, especially Article 129 on unfair competition.
Official consolidated text: Industrial Property Protection Act

Legal note: “Unethical conduct,” an “anticompetitive practice,” “unfair competition,” “violation of consumer rights,” and a “criminal offense” are not identical legal categories. Determining each depends on the governing law, the market concerned, the effects of the conduct, the evidence, and the decision of the competent authority. The comparison between hisba and contemporary institutions in this section is historical and analytical; it does not imply identical powers or organizational continuity.

Sources and References for Section Ten

[1] Krueger, Anne O. “The Political Economy of the Rent-Seeking Society.” The American Economic Review, Vol. 64, No. 3, June 1974, pp. 291–303.
Official American Economic Association version: The Political Economy of the Rent-Seeking Society

[3] Zak, Paul J., and Stephen Knack. “Trust and Growth.” The Economic Journal, Vol. 111, No. 470, March 2001, pp. 295–321. DOI: 10.1111/1468-0297.00609

[5] Islamic Consultative Assembly. Law on the Implementation of the General Policies of Article 44 of the Constitution, adopted 8 Bahman 1386 SH, as subsequently amended and supplemented. Provisions cited: Articles 43–45, 51, and 52.
Official consolidated text: Iranian Laws and Regulations Database

[6] Islamic Consultative Assembly. Law on the Protection of Consumer Rights, adopted 15 Mehr 1388 SH, as subsequently amended and supplemented. Provisions cited: Articles 7 and 8.
Official consolidated text: Law on the Protection of Consumer Rights

[7] Islamic Consultative Assembly. Electronic Commerce Act, adopted 17 Dey 1382 SH, as subsequently amended and supplemented. Provisions cited: Articles 50–56.
Official consolidated text: Electronic Commerce Act

[8] Islamic Consultative Assembly. Industrial Property Protection Act, adopted 1 Khordad 1403 SH, as subsequently amended and supplemented. Provisions cited: Articles 122–131, especially Articles 123, 124, 129, and 131.
Official consolidated text: Industrial Property Protection Act

Legal note: “Self-interest,” an “unethical shortcut,” “rent-seeking,” “unfair competition,” an “anticompetitive practice,” “consumer deception,” and a “criminal offense” are not identical concepts. Whether a legal category is established depends on statutory elements, the effects of the conduct, market structure, documents, and the decision of the competent authority.

Sources and References for Section Eleven

[1] Algan, Yann. “Trust and Social Capital.” In: Stiglitz, Joseph E., Jean-Paul Fitoussi and Martine Durand, eds. For Good Measure: Advancing Research on Well-being Metrics Beyond GDP. OECD Publishing, 2018. DOI: 10.1787/9789264307278-12-en

[2] Knack, Stephen, and Philip Keefer. “Does Social Capital Have an Economic Payoff? A Cross-Country Investigation.” The Quarterly Journal of Economics, Vol. 112, No. 4, 1997, pp. 1251–1288. DOI: 10.1162/003355300555475

[3] Zak, Paul J., and Stephen Knack. “Trust and Growth.” The Economic Journal, Vol. 111, No. 470, 2001, pp. 295–321. DOI: 10.1111/1468-0297.00609

[4] Islamic Consultative Assembly. Law on the Continuous Improvement of the Business Environment, adopted 16 Bahman 1390 SH, as subsequently amended and supplemented. Provisions cited: Articles 2, 4, 12–15, 19, 23, 24, and added Article 30.
Official consolidated text: Law on the Continuous Improvement of the Business Environment

[5] World Intellectual Property Organization (WIPO). Global Innovation Index 2025: Iran (Islamic Republic of) Economy Profile. Geneva: WIPO, 2025.
Official version: WIPO — Iran Ranking in the Global Innovation Index 2025

[6] World Bank. World Development Report 2025: Standards for Development. Washington, DC: World Bank, 2025.
Official page: World Bank — World Development Report 2025

[7] Zovighian, Diana, et al. “What Drives Citizens’ Trust in State Institutions? Large-Scale Survey Evidence.” World Bank Policy Research Working Paper, 2024.
Official version: World Bank Open Knowledge Repository

Analytical note: Professional ethics is examined in this section as one condition for strengthening cooperation, trust, and effective implementation of rules—not as the sole cause or a sufficient condition of economic growth.

Sources and References for Section Twelve

[1] Islamic Consultative Assembly. National Guild System Act, adopted 24 Esfand 1382 SH, as subsequently amended and supplemented. Provisions cited: Article 20 bis and Articles 30, 37, 39, and 45.
Official consolidated text: National Guild System Act

[2] Islamic Consultative Assembly. Law on the Protection of Corruption Whistleblowers, adopted 14 Azar 1402 SH, as subsequently amended and supplemented. Provisions cited: Articles 1–8.
Official consolidated text: Law on the Protection of Corruption Whistleblowers

[3] Council of Ministers. Implementing Regulations for Chapter Two of the Law on the Protection of Corruption Whistleblowers, adopted 18 Shahrivar 1403 SH.
Official consolidated text: Implementing Regulations for Chapter Two

[4] Islamic Consultative Assembly. Law on Publication and Free Access to Information, adopted 6 Bahman 1387 SH, as subsequently amended and supplemented by later implementing rules. Provisions cited: Articles 2, 5, 7, 8, 10–18, and 21.
Official consolidated text: Law on Publication and Free Access to Information

[5] Islamic Consultative Assembly. Press Law, adopted 22 Esfand 1364 SH, as subsequently amended and supplemented. Provisions cited: Articles 1, 3–6, and 23.
Official consolidated text: Press Law

[6] International Organization for Standardization. ISO 37301:2021 — Compliance Management Systems: Requirements with Guidance for Use.
Official page: ISO 37301:2021

[7] International Organization for Standardization. ISO 37002:2021 — Whistleblowing Management Systems: Guidelines.
Official page: ISO 37002:2021

[8] Organisation for Economic Co-operation and Development. Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions, OECD/LEGAL/0378, revised 2021.
Official text: OECD Legal Instrument 0378

Analytical note: The international standards and guidelines in this section are advisory or managerial in nature and should not be presented as binding Iranian law. Each organization should adapt them to Iranian law and to its own size, structure, industry, and actual risks.

Sources and References for Section Thirteen

[2] Encyclopaedia Iranica. “Javānmardi.”
Online version: Encyclopaedia Iranica — Javānmardi

[3] World Intellectual Property Organization. Global Innovation Index 2025: Iran (Islamic Republic of) Economy Profile. Geneva: WIPO, 2025.
Official version: WIPO — Iran Ranking in the Global Innovation Index 2025

[4] Islamic Consultative Assembly. Law on the Continuous Improvement of the Business Environment, adopted 16 Bahman 1390 SH, as subsequently amended and supplemented. Relevant provisions: Article 2, Articles 12–15 and 24, and added Article 30.
Official consolidated text: Law on the Continuous Improvement of the Business Environment

Supplementary source for Article 24: Council of Ministers, Implementing Regulations for Article 24 of the Law on the Continuous Improvement of the Business Environment, adopted 15 Bahman 1402 SH.
Official consolidated text: Implementing Regulations for Article 24

Legal note: The existence of a legal provision does not by itself prove its full implementation. Assessing compliance with requirements for notice, consultation, and publication of regulations requires examination of agencies’ actual practices and implementation records.