Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha

Abstract

Objective - Hinduism presupposes all life activities. This includes Strategic Management Accounting (SMA) which could maintain life's equilibrium by practising the goal of life suggested by the Tri Kaya Parisudha (TKP). In general, SMA does not have a framework of reference for accountants to manage functions and to contribute to decision making. In that regard, this paper aims to develop a frame value for SMA based on the cooperatives noted in the Hindu orientation of the TKP. Methodology/Technique - The method employed to analyze data is the combined development of grounded theory(GT) and intersubjective analysis. The frame value for SMA consists of three elements of manacika(center of strategic thinking) followed by wacika and kayikaas noted in the dharma of the TKP. Findings - The findings show that the synergy of the framework is based on mind control (manacika) which impacts on wacika and kayika in SMA. This synergy impacts on the equilibrium between materials (sekala) and non-materials (niskala) in the dharma for the purpose of reaching the goal synergy. Novelty - The combination of the intersubjective approach and the GT approach helps to uncover the correlation patterns of the core category noted in the establishment of the SMA's value framework. This is derived from the TKP's equilibrium through the story line. Type of Paper Review Keywords: Internalization, Life Equilibrium, Goals Synergy, System, Dharma. JEL Classification: M41, P25.

Audit Judgment Memediasi Locus of Control dan Perilaku Etis Auditor Berdimensi Spiritual pada Kualitas Audit

“…Suryandari et al (2021) menemukan bahwa perilaku etis yang berdasarkan Tat Twam Asi mampu mencegah tindakan kecur angan d i Lembaga Perkreditan Desa (LPD). Susilawati et al (2016) melakukan penelit ian tentang perilaku etis auditor, dan menemukan bahwa Tri Kaya Parisudha mampu meningkatkan sensitivitas etika auditor. Dewi (2019) menemukan bahwa filosofi Tri Kaya Parisudha memiliki kemampuan untuk memperkuat pengaruh sensitivitas ekuitas dan sensitivitas etika terhadap perilaku etis auditor.…”