Accounting and happiness

Lamberton, Geoff

doi:10.1016/j.cpa.2014.10.005

Cited by 20 publications

(27 citation statements)

References 50 publications

(32 reference statements)

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“…Paterson (2006) asserts that ignorance and forgetfulness of the interconnectedness of all beings causes environmental degradation. Insights gained through Buddhist principles and values by organisational actors could foster the ethic of the welfare of all beings instead of individual self-interest (Lamberton, 2015).…”

Section: Buddhism and Sustainabilitymentioning

confidence: 99%

Sustainability reporting – more global than local?

Abeydeera

Tregidga

Kearins

2016

MEDAR

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Purpose In recognition of the potential for Buddhism to advance sustainability, this paper aims to investigate whether Buddhism appears to be informing the sustainability practices of corporations within a particular national context. Corporate sustainability reports are used as a site of analysis. Design/methodology/approach Sixteen corporate sustainability reports from a set of sustainability award-winning corporations in Sri Lanka, a country with a strong Buddhist presence, are analysed. Evidence of Buddhist principles and values related to sustainability is sought to ascertain the extent to which Buddhism is evident in disclosures within the reports. The influence of global institutions is also considered. Findings Analysis reveals surprisingly little evidence of Buddhist principles and values in the corporate sustainability reports of these award-winning corporations. Sustainability reporting practices are revealed to be highly institutionalised by global influences, with the majority of the reports examined explicitly embracing global standardisation. The standardisation of corporate sustainability reporting through the pursuit of globally accepted reporting frameworks is argued to have caused a disconnect between Buddhism as a prevalent institutional force in the local culture and context and the corporate representations evident in such reporting. Potential consequences of this disconnect in relation to the ability for Buddhism to inform sustainability practices at the organisational level are considered. Originality/value The paper contributes to the literature on corporate sustainability reporting through considering whether local cultural context is represented within such reports and possible reasons and consequences.

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Section: Buddhism and Sustainabilitymentioning

confidence: 99%

Sustainability reporting – more global than local?

Abeydeera

Tregidga

Kearins

2016

MEDAR

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“…Mutluluk, işin ve yaşamın anlamı ile ilgili konularda yapılan bazı çalışmalardan elde edilen sonuçlara aşağıda değinilmiştir. Lamberton (2015) çalışmasında, Budizm'deki Dharma öğretileri ile iş mutluluğu arasındaki ilişkiyi incelemiştir. Mutluluğun insan çabasının birincil amacı olduğu varsayımı ile çalışmaya başlanmıştır.…”

Section: Li̇teratür Taramasiunclassified

Are Accounting Professionals Happy? The Effect of Work Meaning and Meaning in Life on Happiness

AKÇAKANAT¹,

Kilinç²

2021

Muhasebe Ve Vergi Uygulamaları Dergisi

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Mutluluk, belki de binlerce yıldır filozoflar ve bilim insanları tarafından araştırılan bir olgudur. İnsanların nasıl mutlu olabileceklerine kafa yoran bu araştırmalar neticesinde, mutluluğun çeşitli kaynakları ortaya koyulmuştur. Bu çalışmada, muhasebe meslek mensupları örnekleminde mutluluğun belirleyicileri olabileceği düşünülen, işin anlamı ve yaşamın anlamı değişkenleri ele alınmıştır. Örneklem Antalya, Isparta ve Burdur illerinde çalışan muhasebe meslek mensuplarından oluşmaktadır. Bu kapsamda 250 çalışana ulaşılmıştır. Araştırmada veri toplama tekniği olarak anket yönteminden yararlanılmıştır. Toplam 21 maddeden oluşan 3 farklı ölçek aracılığıyla veriler toplanmıştır. Toplanan veriler yapısal eşitlik modeli ile analiz edilerek hipotezler test edilmiştir. Analiz sonuçlarına göre, muhasebe meslek mensuplarının mutluluk düzeyleri orta noktanın hayli üzerinde gerçekleşmiştir. Ayrıca muhasebe meslek mensuplarının, işlerini ve yaşamlarını orta noktanın biraz üzerinde anlamlı buldukları da çalışmada tespit edilmiştir. Son olarak ise yaşamın anlamının alt boyutlarından olan var olan anlam ile birlikte işin anlamının, muhasebe meslek mensuplarının mutlulukları üzerine pozitif ve anlamlı etkiler yaptıkları da bu çalışmada ortaya konulmuştur.

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“…This Western materialism directs the system towards injustice through actions of consumerism, profit orientation and self-centred engagements. Developing newer dimensions of accounting is also suggested by Lamberton (2015), who suggests the need for new accounting(s), possibly informed by a set of values and beliefs which are external to the economic worldview that has led us to the current state of malaise. The enlargement of accounting to encompass additional stakeholders so as to ensure accountability to God is sure to challenge the Western models of accountability, in which the accountability of companies are not considered to extend beyond human society, and thus such theories do not envisage any accountability to God (Haniffa, 2001, p. 9).…”

Section: Islam and Communication: Insights For The Development Of Accounting And Its Communicationmentioning

confidence: 99%

“…There has also been a constant deliberation on the expanding role of an annual report, its scope being larger than just as a means of financial reporting. Lamberton (2015) suggests that the need for new accounting(s), possibly informed by a set of values and beliefs, which are external to the economic worldview which has led us to the current state of malaise.…”

Section: Introductionmentioning

confidence: 99%

Islam, communication and accounting

Husein

2018

JIABR

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Purpose This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic philosophy, reflecting upon the Islamic doctrines that are indicative towards and offer a variety of implications for communication and accounting. Design/methodology/approach Drawing from the Islamic sources – Quran and other key texts – and other relevant preceding literature, the paper deliberates key Islam principles of significance and outline what they suggest for communication in accounting. Findings Islam has a profoundly embedded concern of the communicative aspect from a holistic viewpoint that is clear within its accounting implications as well. This paper illustrates the social aspects of Islamic accounting through its stance on communication, thereby opening up the more enabling potentials of Islamic accounting informed by wider and more facilitating dimensions of Islam’s teachings: Islam’s holistic approach to life; its attentiveness on society and its various groups; and its emphasis on behavioural conduct and emotional aspects. Consideration on these principles throws into questions the Western ways, develops and hones the existing stand of hegemonic positions and submits new ways forward. Research limitations/implications Aspiring organisations and larger entities such as nations who encourage the development of Islamic economy can benefit from the added accountability of entities to encompass the social and ethical responsibilities. Practical/implications The paper highlights Islamic doctrines as a basis of just and responsible accounting communication via incorporating the macro-societal elements and the behavioural communicative aspects. Originality/value The Islamic communication principles open up the inclusion of the missing behavioural aspect from accounting communication. This paper provides the necessary theoretical framework on how to include the humane side within accounting communication.

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Accounting and happiness

Cited by 20 publications

References 50 publications

Sustainability reporting – more global than local?

Sustainability reporting – more global than local?

Are Accounting Professionals Happy? The Effect of Work Meaning and Meaning in Life on Happiness

Islam, communication and accounting

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