Ethics, an Article in the Law or Individual Behaviour? An Overview of the Legal Framework in Albania on the Prevention of Conflicts of Interest during the Exercise of the Public Sector Functions
Abstract
At the core of current discourse on good governance and institutional integrity rests the complex interplay between ethics as a legal norm and ethics as individual behavior. It is precisely this dual nature of ethics, sometimes expressed as an article in the law and sometimes as a moral guide in preventing conflicts of interest during the exercise of public functions, that constitutes the central focus of this paper. Through a qualitative analysis of the Albanian legal framework and institutional practice, the paper examines the effectiveness of existing provisions in identifying and preventing situations involving conflicts of interest. The scientific contribution of this paper lies in highlighting the gap between the formal legal regulation of ethics and conflict of interest and their practical implementation, showing that legal provisions alone are insufficient to ensure effective prevention. Although legislation attempts to codify ethical standards through clear rules, the analysis demonstrates that sustainable prevention is intrinsically linked to individual awareness, institutional culture, and the ethical conduct of public sector employees. The paper argues that effective prevention requires a combined approach, integrating legal instruments with internal ethical responsibility, continuous education, and institutional commitment. In conclusion, the study emphasizes that while the existence of a legal framework is a necessary condition for safeguarding public integrity, it is not sufficient on its own. The prevention of conflicts of interest ultimately depends on a consistent and enduring interaction between legal provisions and an ethical culture internalized by individuals entrusted with public responsibilities.
References
Huberts, L. (2014). The integrity of governance: What it is, what we know, what is done, and where to go. Palgrave Macmillan. https://doi.org/10.1057/9781137380814
Hoxha, K. A., & Miti, M. (2025). Transparency, information, sustainability interaction with citizens vs. the fight against corruption, and their role in the public sector auditing: Evidence from Albania. Theoretical and Practical Research in Economic Fields, 16(2), Article 12. https://doi.org/10.14505/tpref.v16.2(34).12
International Federation of Accountants (IFAC). (2024). Handbook of the International Code of Ethics for Professional Accountants. https://www.ethicsboard.org/publications/2024-handbook-international-code-ethics-professional-accountants
Komesaroff, P. A., Kerridge, I., & Lipworth, W. (2019). Conflicts of interest: New thinking, new processes. Internal Medicine Journal, 49(5), 574–577. https://doi.org/10.1111/imj.14233
Kongresi i Autoriteteve Vendore dhe Rajonale të Këshillit të Europës. (2018). Konfliktet e interesit në nivel lokal dhe rajonal. https://rm.coe.int/booklet-a6-conflicts-of-interest-sqi/1680a5a10a
Law No. 7903, dated March 8, 1995. (1995). On the declaration of assets of elected officials and public service leaders and employees (repealed 2003).
Law No. 9049. (2003). On the declaration and control of assets of public servants.
Law No. 9131, dated September 8, 2003. (2003). Rules of ethics in public administration.
Law No. 9367. (2005). On the prevention of conflict of interest in the exercise of public functions.
Lo, B., & Field, M. J. (2009). Conflict of interest in medical research, education, and practice. National Academies Press. https://www.ncbi.nlm.nih.gov/books/NBK22942/
Miti, M., & Çika, N. (2024). Financial reporting, criminal-juridical protection, and corruption in Albania. Revista de Gestão Social e Ambiental, 18(1). https://doi.org/10.24857/rgsa.v18n1-135
Miti, M., Çika, N., & Dhamo, S. (2023). The role of accounting profession in the fight against corruption. European Journal of Multidisciplinary Studies, 8(1), 51–66.
OECD. (2005). Managing conflict of interest in the public sector: A toolkit. https://www.oecd.org/content/dam/oecd/en/publications/reports/2005/08/managing-conflict-of-interest-in-the-public-sector_g1gh5807/9789264018242-en.pdf
OECD. (2025). OECD guidelines for managing conflict of interest in the public service. https://legalinstruments.oecd.org/public/doc/130/130.en.pdf
Sewsankar, G. (2024). The extent to which conflict of interest in the public sector affects private sector functioning. International Journal of Innovative Science and Research Technology, 9(8). https://doi.org/10.38124/ijisrt/IJISRT24AUG823
Thompson, D. F. (1993). Understanding financial conflicts of interest. The New England Journal of Medicine, 329(8), 573–576. https://doi.org/10.1056/NEJM199308193290812
Williams, A., & Parker, L. (2020). Developing comprehensive conflict of interest policies: Best practices for organizations. Journal of Business Ethics, 163(3), 615–630.
Zaçaj, E., & Miti, M. (2024). Using financial statements analysis as a tool on identifying the solvency of SMEs and its relationship with forensic accounting: Evidence from Albania. Revista de Gestão Social e Ambiental, 18(5). https://doi.org/10.24857/rgsa.v18n5-144
Zibold, F. (2013). Conflicts of interest in public administration. Library of the European Parliament. https://www.europarl.europa.eu/document/activities/cont/201302/20130221ATT61562/20130221ATT61562EN.pdf
Non-Exclusive License under Attribution 4.0 International Public License (CC BY 4.0):
This ‘Article’ is distributed under the terms of the license CC-BY 4.0., which lets others distribute, remix, adapt, and build upon this article, even commercially, as long as they credit this article for the original creation. ASERS Publishing will be acknowledged as the first publisher of the Article and a link to the appropriate bibliographic citation (authors, article title, volume issue, page numbers, DOI, and the link to the Published Article on ASERS Publishing’ Platform) must be maintained.