ABSTRACT
This study aims to examine the Al-Akhlāq al-ʻAḍudiyah, an Arabic treatise by ‘Adud al-Dīn al-Ījī over its
commentaries written in subsequent periods and make sense of the messages it carries for today’s business ethics
issues. Following its publication in the 14th century, the commentaries started to be written firstly by Sems’ud-dîn
Kirmânî and Seyf’ud-dîn Ahmad el-Ebherî, the students of al-Ījī and continued by one or two additional copies
being published in each century creating a corpus of Al-Akhlāq al-ʻAḍudiyah commentaries. The third section of the
treatise, which consists of four parts and is titled household management, has been taken as a basis, specifically its
two subsections titled management of goods and management of employees, and nine commentaries written in
different centuries have been comparatively analyzed. Through this analysis, the business ethics issues mentioned in
the commentaries are evaluated from a contemporary business perspective, and the original treatise is re-annotated
in the 21st century. The most important finding of the study is that the moral perspective in the original treatise,
that is, the acceptance that the primary purpose of managing is to conduct business in accordance with morality, has
been preserved in the following centuries. Some findings have also been obtained regarding how the commentators
reflect the socio-economic conditions of their time in their works.