Unmasking Conflicts of Interest: An Analysis of Disclosure Practices Across Sectors
DOI:
https://doi.org/10.31098/ijmesh.v10i1.3620Keywords:
Conflict of Interest, Ethical Disclosure, Organizational Ethics, Institutional Governance, Sectoral AnalysisAbstract
Conflicts of interest (COI) continue to undermine ethical governance and institutional integrity across sectors, often concealed by formal compliance mechanisms that fail to ensure meaningful accountability. This exploratory qualitative multiple case study examined COI disclosure practices across five sectors: government, business, healthcare, education, and media in Metro Cebu, Philippines. Fifteen key informants were purposively selected based on their tenure and direct involvement in COI-related processes. Data were collected through semi-structured interviews and analyzed using Braun and Clarke’s thematic analysis framework. The findings revealed seven dominant themes: symbolic compliance, sector-specific ethical rationalizations, conceptual ambiguity, fear-driven non-disclosure, inadequate enforcement, lack of ethical literacy, and the influence of organizational power dynamics. Across sectors, COI policies were found to be largely ceremonial, inconsistently enforced, and poorly understood. Ethical considerations were often subordinated to political, commercial, or institutional pressures. The study contributes to the literature by offering a cross-sectoral perspective on COI disclosure, emphasizing its role as a socially and institutionally constructed ethical practice. It highlights the need for context-specific ethics training, stronger monitoring mechanisms, and safe reporting environments. Ethical protocols were strictly observed to ensure confidentiality and voluntary participation. Overall, the study advances both theoretical understanding and practical strategies for strengthening institutional transparency and accountability.
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