From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting

Constable, Philip; Kuasirikun, Nooch

doi:10.1016/j.cpa.2019.102113

Cited by 3 publications

(1 citation statement)

References 170 publications

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“…Perpajakan dalam agama Budha telah dikenal sejak jaman dulu. Khususnya di Asia, perpajakan telah diterapkan sejak abad ke 17 di Thailand (Constable & Kuasirikun, 2020). Agama Budha selalu mengajarkan umatnya untuk melakukan pengorbanan bukan hanya kepada Tuhan, tetapi juga kepada sesama manusia (Sutrisno & Dularif, 2020).…”

Section: Perspektif Budha Dalam Perpajakanunclassified

Apa Yang Memotivasi Kepatuhan Pajak? Literatur Review Berdasarkan Perspektif Religiusitas Dan Agama

Astriayu Widyari,

Pramanaswari

2023

JIMAT

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Penelitian ini bertujuan untuk mengeksplorasi masalah kepatuhan pajak dari sudut pandang lima agama besar di Indonesia yaitu, Islam, Hindu, Budha, Katolik, dan Protestan. Data dikumpulkan dengan bersumber pada berbagai literatur tertulis seperti buku, karya ilmiah, ensiklopedia internet, dan sumber-sumber lainnya. Hasil penelitian menunjukkan beberapa teori yang berkaitan dengan religiusitas dan kepatuhan pajak serta mengelompokkan temuan penelitian-penelitian terdahulu berdasarkan pengaruh positif dan negatifnya. Selain itu, hasil penelitian juga menunjukkan sudut pandang masing-masing agama mengenai kepatuhan pajak. Kata Kunci: Religiusitas, Kepatuhan Pajak, Agama

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Section: Perspektif Budha Dalam Perpajakanunclassified

Apa Yang Memotivasi Kepatuhan Pajak? Literatur Review Berdasarkan Perspektif Religiusitas Dan Agama

Astriayu Widyari,

Pramanaswari

2023

JIMAT

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The Middle Path in Buddhism and its lessons for accounting

Wangchuk,

Morrison,

Finau

et al. 2024

MEDAR

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Purpose The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices. Design/methodology/approach The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints. Findings This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project. Research limitations/implications The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting. Practical implications The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice. Social implications Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being. Originality/value This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

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Of power, knowledge and method: The influence of Michel Foucault in accounting history

Bigoni,

Maran,

Occhipinti

2024

Accounting History

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Michel Foucault's work had a strong influence not only in philosophy but also in a wide range of humanistic and social disciplines, including accounting. Notably, the first studies which brought Foucault's thought to the attention of interdisciplinary accounting scholars were historical. This article documents how Foucault's ideas have directly inspired accounting history scholars, how the latter have interpreted and brought Foucault's work into their field as well as what future research paths may lie ahead. The article offers a systematisation of how the complex ideas of Foucault have been translated into eight key themes that have provided a crucial interpretive prism to many studies in accounting history. In doing so, it assists scholars wishing to familiarise themselves with Foucault's work and employ it in their research.

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From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting

Cited by 3 publications

References 170 publications

Apa Yang Memotivasi Kepatuhan Pajak? Literatur Review Berdasarkan Perspektif Religiusitas Dan Agama

Apa Yang Memotivasi Kepatuhan Pajak? Literatur Review Berdasarkan Perspektif Religiusitas Dan Agama

The Middle Path in Buddhism and its lessons for accounting

Of power, knowledge and method: The influence of Michel Foucault in accounting history

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