Legal Studies in Digital Age 5 Serial Number 16 2026 05 01 Phenomenology and Criminological Analysis of Financial Crimes Committed by Government Employees with Emphasis on Determinants, Patterns, and Consequences in Iran and Afghanistan Phenomenology and Criminological Analysis of Financial Crimes Committed by Government Employees with Emphasis on Determinants, Patterns, and Consequences in Iran and Afghanistan 1 12 10.61838/jpmbh.342 EN Journal Article 2025 09 02 <p>Financial crimes committed by government employees constitute one of the most significant challenges confronting contemporary administrative and legal systems, the effects of which are not confined to economic losses but extend to broad social, political, and institutional dimensions. These crimes, through the abuse of power and administrative authority, undermine public trust, erode social capital, and reduce the effectiveness of governance systems. The present study aims to provide a phenomenological explanation and criminological analysis of financial crimes committed by government employees by examining their determinants, patterns of commission, and consequences in Iran and Afghanistan. The research adopts a descriptive–analytical methodology based on documentary research, analysis of legal and criminological sources, and a comparative approach. In this study, the concepts and theoretical foundations related to administrative corruption and financial crimes of government employees are first elaborated, and then, drawing upon criminological theories such as economic strain theory, differential association theory, and neutralization theory, the individual and organizational contexts of these crimes are analyzed. The findings indicate that financial crimes committed by government employees are largely the product of the interaction of economic, structural, and institutional factors, including weak oversight, livelihood inequality, administrative inefficiency, and gaps in the enforcement of laws. The comparative results suggest that although Iran and Afghanistan display relatively similar conditions in terms of the legal criminalization of financial crimes committed by government employees, institutional, political, and executive differences have produced distinct patterns of commission and varying levels of effectiveness of criminal policies in the two countries. Ultimately, the study emphasizes that effective confrontation with financial crimes committed by government employees requires the adoption of a comprehensive criminal policy that transcends a purely punitive response and is grounded in administrative structural reform, the strengthening of transparency, and institutional prevention.</p> https://www.jlsda.com/index.php/lsda/article/download/342/295