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Awakening the Conscience Inside: The Spirituality of Code of Ethics for Professional Accountants

Year: 2015

Type: conference-paper

Abstract: The study aims at formulating a holistic concept of code of ethics for professional accountants that directs them to a divine consciousness. The study utilises the concept of homo spiritus. It is a concept of a perfect person who has a holistic consciousness. Through the consciousness, the person experiences a unity with God. The study finds that the holistic principles of the code include the existing principles plus sincerity, love, and divine will. They function as stepladders to guide accountants to be homo spiritus. The study also suggests to make use of modern approach of accountants’ ethical certification.

Source: Procedia - Social and Behavioral Sciences

DOI: 10.1016/j.sbspro.2015.01.362

Author: Iwan Triyuwono

Institution: University of Brawijaya

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W1976499863

FWCI: 14.43

Cites: 22

Cited by: 33

Related to: 10