Peran Spiritualitas Keagamaan Bagi Akuntan dalam Lingkungan Organisasi
Abstract: This
paper tries to connect the values of religion, spirituality and work place of
an accountant. One of the
reasons why there
is unethical attitude
of an accountant
is the disappearance
of spirituality values. The disappearance of these values can be caused
by work stress on either body or
soul faced by
an accountant. Spirituality
Diversity Model has
been proposed by Krishnakumar and
Neck (2002) to
replace spirituality values
of religion so
that spirituality concept become
higher and holier than religion. Religion must be placed on spirituality
values. Religion is the
guidance for human
to behave and
act in the
world. This model
is named as Religion Values Model (RVM). The result of
empirical research by Sulistiyo (2004) strengthens RVM that
internal auditor spiritual
values would improve
integrity of profession
and its organisation including
capability to adapt and anticipate the transformation of organisation or company.
In fast changing environment, accountant must have self identity. The modernization
and postmodernisation mind set must be responded critically and wisely. Not all
that come from the West always gives positive effect. This self identity would
strengthen existence of an accoun-tant as better professionals. This self
identity certainly could be found in religion values.
Keywords: Accountant,
Spirituality, Religion, RVM
Penulis:
Agung Budi
Sulistiyo
Kode
Jurnal: jpakuntansidd110005
