ETHICAL BEHAVIOR OF PUBLIC ACCOUNTANTS: FROM THE CONCEPT OF HOMO ECONOMICUS TO HOMO SPIRITUS
Abstract
This research highlights accounting malpractice under the concept of Homo Economicus and how the Homo Spiritus concept guides professional accountants to develop a willingness to embark on a spiritual journey through everyday life and professional services to clients. The study of the Homo Spiritus concept refers to individuals with holistic awareness, characterized by complete obedience to God's will, based on the conscience (God Spot). Research on the spiritualist paradigm remains limited. The researcher aims to enrich the discourse and bring it to light as a contribution to expanding the scope of qualitative research from a spiritualist perspective.
This research uses the Rationalist Spiritualist method, meaning the researcher analyzes data with a directed and accurate mindset. However, this approach alone cannot uncover ultimate truth; it serves as foundational steps. The ultimate truth can be discovered through the control of the mind. A spiritualist mindset is one that is controlled, born from a heart that has been purified and made whole. This manifests in one’s work and brings benefits to others.
The research found that the concept of Homo Economicus, characterized by its emphasis on rational thinking, has faced much criticism for its pursuit of prosperity limited to self-interest. Clearly, a new concept is needed to achieve the ideal nature of accountants, by treating the Homo Economicus concept as a step towards the Homo Spiritus concept. This more grounded concept aims to lead humanity towards a more just and prosperous life.
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