Data for: Accounting Ethics in Hindu Philosophy
Published: 18 June 2026| Version 2 | DOI: 10.17632/f35nd9ptwc.2
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Description
This paper investigates the relationship between five Hindu ethical constructs — Satya (truthfulness), Asteya (non-stealing), Aparigraha (non-possessiveness), Dharma (righteous duty), and Karma (consequential action) — and ethical decision-making in accounting practice. Using survey data from 220 professionals, we find that Dharma orientation and Satya are the strongest predictors of ethical accounting behavior (R² = 0.46). Findings suggest that indigenous moral philosophies offer a coherent normative scaffold for contemporary accounting ethics frameworks
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Institutions
- Institute of Management AccountantsNew Jersey, Montvale
- Chartered Management InstituteEngland, London
- Association of Chartered Certified AccountantsEngland, London
- University of ChittagongChittagong, Chittagong
Categories
Accounting, Finance, Big Data, Accounting Education, Accounting Profession, Financial Accounting, Financial Analysis, Accounting Standard