The Middle Path in Buddhism and its lessons for accounting
Kinley Wangchuk,
Leanne J. Morrison,
Glenn Finau
et al.
Abstract: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 trad… Show more
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