SPIRITUAL PRACTICES AND ACCOUNTING PROFESSIONALS: EMERGING SCENARIO

Authors

  • Dr Naveen K Mehta Ujjain (MP)
  • Dr. S. C. Moonat Professor, Department of Commerce, GMC, Ujjain (MP)

Keywords:

Generation Next, Accountants, Ethics, Spirituality, Values, Profession

Abstract

GenNext Accountants, having top priority as ethics, can really deal with ethical dilemmas. They may feel comfortable dealing with grey areas. They will never compromise with ethical factors. The importance of ethics in accountancy has been proven by many previous scandals. Ethics are foundation of cross-cultural professional accountants. It is the utmost responsibility of academia as well as entities to develop the ethical and spiritual sense in future accountants. There is an urgent need to be a shift towards a morally and socially conscious ethics in accounting profession. They should uphold the high spiritual values and ethical standards. There should be cross-cultural professional competence, confidence, integrity and objectivity in developing professional accountants. At this backdrop, the present paper makes an attempt to discuss cross-cultural environmental issues pertaining to GenNext Accounting Professionals’ Ethical and Spiritual Practices and finally proposes a cross-cultural conceptual framework/model for integrating ethical and spiritual practices amongst GenNext Accounting Professionals.

References

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III. Krishnakumar, S., and C.P. Neck. (2002). The ‘What’, ‘Why’ and ‘How’ of Spirituality in the Workplace. Journal of Managerial Psychology, 17(3), 153–64.

IV. Ken McPhail (2006), “Ethics and the Individual Professional Accountant” Edinburgh: The Institute of Chartered Accountants of Scotland p.p. 1-117.

V. M. Gaffikin (2007), “Accounting Theory and Practice: the Ethical Dimension” Finance Working Paper 07/04, School of Accounting & Finance, University of Wollongong. P.p. 1-20.

VI. Manoj S. Kamat and Manasvi M. Kamat (2011) Perceived Ethical Crisis in Indian Accounting Disclosure Practices and Governance? Multivariate Analysis based on Primary Datahttp. www.ssrn.com/abstract1991552, p.p. 1-30. Accessed on 26 November, 2014.

VII. Mehta Dharmendra & Mehta NK (2013), “A Review of Literature on Accounting System and Practices Based on Ethical and Spiritual Values” World Academics Journal of Management, 01(1006)

Additional Files

Published

15-05-2017

How to Cite

Dr Naveen K Mehta, & Dr. S. C. Moonat. (2017). SPIRITUAL PRACTICES AND ACCOUNTING PROFESSIONALS: EMERGING SCENARIO . International Education and Research Journal (IERJ), 3(5). Retrieved from https://ierj.in/journal/index.php/ierj/article/view/997

Issue

Vol. 3 No. 5 (2017): MAY ISSUE, INTERNATIONAL EDUCATION AND RESEARCH JOURNAL

Section

Articles

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Copyright (c) 2021 International Education and Research Journal (IERJ)

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