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Spirituality, happiness and auditors' commitment: an interbeing perspective
Accounting, Auditing & Accountability Journal  ( IF 4.6 ) Pub Date : 2021-02-09 , DOI: 10.1108/aaaj-01-2020-4385
Sujoko Efferin , Christopher Christian Hutomo

Purpose

This study attempts to explore the meaning and implication of spirituality in an accounting firm by using a Buddhist perspective of interbeing. It explains how the happiness of individuals (auditors, partners, clients and auditor family members); organisational performance and growth and auditors' commitment are interconnected and impermanent.

Design/methodology/approach

This study employed an interpretive case study in an Indonesian accounting firm. The researchers explored the collective and individual feelings, thoughts, actions and experiences of the firm's actors. The data collection methods were interviews, participant observations and documentary analysis.

Findings

Leadership plays a major role in cultivating spirituality in an accounting firm. The spirituality increases auditors' commitment, (conditional) happiness and performance resulting in client satisfaction and the firm's growth. From an interbeing perspective, partners, auditors and clients are interconnected and impermanent. A firm's growth creates a growing sense of unhappiness due to the diminishing of auditors' comfort zone. Spirituality in the workplace can only engender conditional happiness and organisational commitment that offset the importance of material rewards and career prospects. To reach ultimate (unconditional) happiness, one requires a continuous spiritual development.

Research limitations/implications

The insights gained from this study need enrichment from cases in different contexts, e.g. multinational firms with members from different countries and cultures.

Originality/value

This study develops the discourse of emancipation in the accounting literature by taking into account spirituality and happiness.



中文翻译:

精神,幸福与审计师的承诺:互为视角

目的

本研究试图通过佛教的互融视角探索会计师事务所中灵性的含义和含义。它解释了个人(审计师,合伙人,客户和审计师家庭成员)的幸福感;组织绩效和增长与审计师的承诺是相互联系的,是无常的。

设计/方法/方法

这项研究采用了一家印尼会计师事务所的解释性案例研究。研究人员探索了公司行为者的集体和个人感受,思想,行为和经验。数据收集方法是访谈,参与者观察和文献分析。

发现

领导力在培养会计师事务所的灵性方面起着重要作用。灵性提高了审计师的承诺,(有条件的)幸福感和绩效,从而导致客户满意度和公司的成长。从相互之间的角度来看,合作伙伴,审计师和客户之间是相互联系且无常的。由于审计师的舒适区的减少,公司的成长会产生越来越多的不满情绪。工作场所的精神只会产生有条件的幸福感和组织承诺,从而抵消物质奖励和职业前景的重要性。为了获得最终的(无条件的)幸福,人们需要不断的精神发展。

研究局限/意义

从这项研究中获得的见解需要从不同背景下的案例中得到丰富,例如,跨国公司的成员来自不同国家和文化。

创意/价值

本研究通过考虑灵性和幸福来发展会计文学中的解放话语。

更新日期:2021-02-08
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