The Middle Path in Buddhism and its lessons for accounting

What is it about?

In this paper we compare Middle Path accounting with traditional accounting and find that traditional accounting is incompatible with wellbeing and happiness accounting project. Further, we argue that the Middle Path theory in Buddhism can offer an alternative approach to framing contemporary accounting where its immeasurable moral virtues of love, compassion, appreciative joy, and equanimity can replace dominant ethical discourse that govern human agents who render accounts.

Featured Image

Why is it important?

The paper delineates accounting as a positive force to support the wellbeing and happiness of people, organization, and nature.

Perspectives