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Spirituality, happiness and auditors' commitment: an interbeing perspective

Spirituality, happiness and auditors' commitment: an interbeing perspective 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/approachThis 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.FindingsLeadership 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/implicationsThe insights gained from this study need enrichment from cases in different contexts, e.g. multinational firms with members from different countries and cultures.Originality/valueThis study develops the discourse of emancipation in the accounting literature by taking into account spirituality and happiness. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Spirituality, happiness and auditors' commitment: an interbeing perspective

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0951-3574
DOI
10.1108/aaaj-01-2020-4385
Publisher site
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Abstract

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/approachThis 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.FindingsLeadership 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/implicationsThe insights gained from this study need enrichment from cases in different contexts, e.g. multinational firms with members from different countries and cultures.Originality/valueThis study develops the discourse of emancipation in the accounting literature by taking into account spirituality and happiness.

Journal

Accounting, Auditing & Accountability Journal – Emerald Publishing

Published: Jun 1, 2021

Keywords: Spirituality; Indonesia; Happiness; Auditor; Buddhism

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