SPIRITUAL ACCOUNTING AND ACCOUNTANTS’ ETHICAL
SENSITIVITY

DR. BASSEY E. BASSEY
DEPARTMENT OF ACCOUNTING
UNIVERSITY OF CALABAR, CALABAR
Email: baikiebooze@yahoo.com, Phone: 08037983154

ABSTRACT
Though creative accounting came as a result of reporting necessity, modern day practices seem to deviate from the spirit of ‘true reporting’, which has had many adverse effect on investors, stakeholders and the corporate world at large. This time, which is reported to be the dark night of the soul of businesses is associated with wide ranging unethical accounting practices, necessitating a spiritual overhaul, a spiritual reawakening to arrest unprecedented unethical practices in the accounting profession, a conscience discipline in the part of professionals and an ethical system adequate to withstand the moral dilemmas of our times. Thus, spiritual accounting which is a spiritual reawakening and conscience rebirth will enhance ethical sensitivity thereby reducing the need to manipulate accounting numbers by accountants. The accountant who follows his conscience and is sensitive to the needs and values of financial information users does not
need to practice accounting manipulations, thus, increased ethical behavior is an organizational benefit of
spirituality.
Keywords: Creative Accounting, Spiritual Accounting, Conscience, Ethical sensitivity

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