Integrating Buddhist Principles Into Management Control Systems: A Cattari Ariya Saccani Approach

Abstract

An organization or business entity has multiple goals, including providing happiness to stakeholders, fostering harmony with the surrounding environment and nature, and instilling universal, transcendental values in each member. The role of each individual in an organization or business entity is crucial as they are the source of human power. Therefore, self-control is an important aspect that must be addressed. According to various studies, organizations or business entities that incorporate spirituality in their activities have proven to be sustainable and successful. The Management Control System (MCS) can play a role in achieving this. This study adopts a qualitative, exploratory research approach to gain a deeper understanding of the essence of the MCS based on the Cattari Ariya Saccani approach. which is not well known to the public and could lead to the creation of a new conceptual model. Cattari Ariya Saccani is a Buddhist teaching that integrates self-control with noble values and spiritual dimensions, different from the general MCS, making it suitable for exploring its unique essence. This study aims to contribute to existing theory by providing insights into the Cattari Ariya Saccani approach to MCS, which balances material, rational, and formal aspects of MCS with spiritual and ethical considerations. This research contributes to the literature by advancing the understanding of integrating religious principles into the business and management context. The practical implications suggest that organizations could consider adopting Buddhist principles through the Cattari Ariya Saccani approach as a means to enhance wisdom and ethical decision-making, as well as to promote sustainability in their operations.

Exploring the Influence of Religious Institutions on the Implementation of Technology for Stunting Understanding

“…The SEM-PLS method, reflecting entrepreneurial analytical rigor, will continue to be used to analyze the relationship between TAM variables and social, cultural, and religious factors [23]. Through this entrepreneurship-informed approach, it is hoped that this research can provide a more comprehensive and in-depth insight into how religious institutions influence the acceptance of technology in society [24]. This integration of entrepreneurship principles aims to enhance the practical applicability and innovation potential of the research findings in addressing technology acceptance challenges [25].…”

Examining Influencers Role in TikTok Shop’s Promotional Strategies and Consumer Purchases

“…In the context of research examining the impact of influencers, product quality, and promotional strategies on consumer purchasing decisions, discriminant validity ensures that each construct whether it's the influence of influencers, the perceived quality of products, or the attractiveness of free shipping promotions measures unique aspects of the phenomenon under investigation [32]. This is vital for the integrity of the study, as it helps in avoiding overlap between constructs, ensuring that each contributes independently to our understanding of the purchasing decision process [33]. For instance, when assessing the distinct influence of product quality and influencers on purchasing decisions, discriminant validity ensures that the perceived value added by influencers is not merely a reflection of product quality perceptions or vice versa [34].…”

Automated Detection of Container-based Audio Forgery Using Crowdsourcing for Dataset Building

“…It is essential to verify the presence and sequence of attributes of the original data. Identifying immutable attributes and their consistent values is crucial for authentication purposes [63].…”