Developing a Conflict of Interest Management Model in the Iranian Customs Administration

Abstract

This study aimed to develop a context-specific grounded theory model for managing conflicts of interest in the Iranian customs administration by identifying its causal conditions, contextual conditions, intervening conditions, strategies, and consequences. This applied qualitative study was conducted using the grounded theory approach. The study population consisted of experts and specialists in Tehran with extensive professional knowledge and experience in customs administration, management, supervision, legal affairs, regulation, or conflict of interest. Participants were selected through purposive and theoretical sampling. Inclusion criteria included at least 10 years of relevant professional experience, a master's degree or higher, direct familiarity with customs structures and processes, and willingness to participate. In-depth semi-structured interviews were conducted with 12 experts. Data collection and analysis were performed concurrently, and theoretical saturation was reached at the ninth interview; three additional interviews were conducted to confirm saturation. Data were analyzed through initial, axial, and selective coding using the constant comparative method. Trustworthiness was addressed through credibility, transferability, dependability, and confirmability procedures. Analysis of the interviews generated 180 final codes that were organized into 21 categories and five overarching dimensions. Causal conditions included regulatory ambiguity and legal gaps, concentration of discretionary authority, personal and economic interests, weaknesses in human-resource governance, and weak accountability mechanisms. Contextual conditions comprised procedural complexity, organizational fragmentation, information asymmetry, and incomplete digitalization. Intervening conditions included managerial commitment, ethical culture and employee awareness, supervisory capacity, and external administrative and economic pressures. The identified strategies consisted of developing an integrated legal-regulatory framework, disclosure and risk-based identification, structural and human-resource controls, digital transparency and intelligent monitoring, and strengthened oversight, education, enforcement, and reporting. The principal consequences were improved institutional integrity and accountability, increased operational efficiency and decision quality, and enhanced institutional legitimacy and public trust. Conflict of interest management in Iranian customs should be approached as an integrated governance system combining legal, organizational, technological, human-resource, ethical, and supervisory mechanisms rather than as a narrowly disciplinary response to individual misconduct.