Awakening the conscience inside: the spirituality of code of ethics

for professional accountants

Muhammad Shoaib Akhtar
a
scho, University of Brawijaya, Jl. M. Haryono 165 Malang, 65145, Indonesia

Abstract

The study aims at formulating a holistic concept of code of ethics for professional accountants that directs them to a divine
consciousness.

The study utilises the concept of homo spiritus. It is a concept of a perfect person who has a holistic consciousness.
Through the consciousness, the person experiences a unity with God.

The study finds that the holistic principles of the code include the existing principles plus sincerity, love, and divine will.

They function as stepladders to guide accountants to be homo spiritus. The study also suggests to make use of modern approach
of accountants ethical certification.

Keywords:Code of ethics; professional accountant; consciousness; conscience; homo spiritus.

1. Introduction

Recent studies on ethics are concerned with various factors that affect the behaviour of accountants in delivering
their professional [Link] studies pay a close attention on some factors that affect ethical judgment of
accountants (Spark & Pan, 2010).The works of Ghazali& Ismail (2013), Maree &Radloff (2007), and Weeks, et., al.
(1999), for instance, finds that the factors, such as, code of ethics for professional accountant, understanding of code
of ethics, corporate ethical environment, age, gender, career stage, professional qualification, and code instruction,
have significant effect on the judgment.

* Corresponding author. Tel.: +6281-136-1570; fax: +62341-567040.

E-mail address:iwant@[Link]

1877-0428 2015 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND
license ([Link]
Peer-review under responsibility of GLTR International Sdn. Berhad.
doi:10.1016/[Link].
2015.01.362
 Iwan Triyuwono / Procedia - Social and Behavioral Sciences 172 (2015) 254 261 255

Ethical judgment is an inner part of an accountant that directs his or her decision to take an [Link] a context of
doing an ethical action, it is an individuals mental evaluation on some alternative actions that in a particular
situation prompts the individual to take a course of actions in an ethical direction (Spark & Pan, 2010; Valentine
&Rittenburg, 2004; Schwepker 1999).It is a junction for an accountant to whether or not deliver ethical [Link] a
professional accountant, ethical judgment is very important, because the judgment directs his or her decision,
behaviour, and action to be [Link] ethical action is a perquisite for representing the quality of the accountants
professional service for society.
Studies delivered by Ghazali& Ismail (2013), Spark & Pan (2010), Maree &Radloff (2007), and Weeks, et., al.
(1999) demonstrate that ethical judgment is not [Link] is shaped by code of ethics, understanding of the ethical
code, corporate ethical environment, age, gender, career stage, professional qualification, and code
[Link]& Ismail (2013), for example, argue that an older accountant, an accountant who is attached to a
corporate with highly ethical concern, and sound understanding of professional of code of ethics shape positively the
ethical judgment of the [Link] means that an older accountant, through his or her professional and life
experience, good understanding of ethics, and additionally supported by ethical environment, has a higher
opportunity to shape his or her personality to have a sound ethical judgment than a young accountant who has less
experience and less understanding of [Link] judgment, in turn, drives a professional accountant to make a
decision, to take a course of actions, and to behave [Link], ethical judgment is an important faculty for an
accountant to render professional service to society.
For a symbolic interactionist (Nilsson et.,al., 2012; Blumer, 1969), code of ethics for professional accountants is a
symbol that refers to integrity, objectivity, professional competence and due care, confidentiality, and professional
behaviour (IESBA, 2013).They are actually the fundamental principles of the [Link] are created by International
Federation of Accountants (IFAC) (Anonymous, 2005; George, 2005) to direct a professional accountant towards
behaviour and action under the principles.
The concern of this paper is to extend the meanings of the code. The extension is based on a spiritualist view
which has a unique awareness about human and human life. The view believes that human life is actually a journey
to unite with God (Chodjim, 2013; 2007).It is a spiritual journey that involves all sorts of inner human intelligence.
Under the experience, an individual feels to be one with God that is indicated by the feeling of totally obeying the
will of God through his or her conscience.

2. The ideal nature of professional accountant

TheUnderstanding the real nature of human being is very important, becausethis understanding affects how an
individual comprehends, behaves, and responds any symbols surroundings the individual. Homo economicus, for
instance, is recognised as an individual who has economic rationality and [Link] or she, under the character,
has a strong tendency to respond human life as being economised for his or her-own [Link] homo economicus,
maximising utility is the self-interest to get his or her wealth (Xin& Liu, 2013; Sigmund, 2010; Thaler, 2000). Even,
homo economicus is bounded in the box of calculation, materialist, anti social, no morality, greed, and no heroism
(Wight, 2005).Under these assumptions our modern economic system is developed and [Link] sorts of the
system are designed in line with the [Link] example, a corporation is, thus, conseptualised and
operationalised to maximise profit to fulfil the need of homo economicus.
Interestingly, Jensen & Meckling (1994) characterises human nature into five [Link] are The Resourceful,
Evaluative, Maximising Model (REMM), The Economic Model (or Money Maximising Model), The Sociological Model
(or Social Victim Model), The Psychological Model (or Hierarchy of Needs Model), and The Political Model (or Perfect
Agent Model).For Jensen & Meckling (1994), REMM is dominant over all four other models.
The first and the second model basically are very closed to homo economicus and characterised by self-interest
and utility maximation. The last three models are closer to homo sociologicus than to homo [Link]
sociologicus models pay no attention on money income, but care of social environment, human psychological needs,
and public goods (Jensen & Meckling 1994).Homo sociologicus is a model of human being who cares about a group
more than his or her-own interest (Abramitzky, 2011).
Beyond homo economicus and homo sociologicus, we find homo [Link] is characterised by strong religious and
spiritual convictions on intimate and transcendental relationships not only with God and other individuals (Boteach,
256 Iwan Triyuwono / Procedia - Social and Behavioral Sciences 172 (2015) 254 261

1996), but also with the [Link] relationships are tied up on the belief that there is only one [Link],
the belief unites all existences of both human being and nature with God. There is no separation between all
creatures with God (Chodjim,2013; 2007; Tinker, 2004; Boteach, 1996).
The unity has some meanings (or consequences).First, physically and spiritually all creatures (including human
beings) are made from divine raw [Link] are created from the body of [Link] are all in one. God brings
into various realities, but the realities are united asone. Second, the relationships between human being and God,
between human being and other human being (Boteach, 1996), and between human being and nature are not
separated (Chodjim, 2013).They are united in one relationship, namely, the divine [Link], God is The All
Covering. God presents Himself within everything and all at once outside of [Link] is no space and time
without His present. He is always present anytime and anywhere (Chodjim, 2013 and Boteach, 1996).Fourth, there
is no division between the physical and the spiritual, between the secular and the non-secular, between religion and
state, between the normative and the positive, between the theoretical and the practical, and so forth (Tinker, 2004).
Homo spiritus has four metaphysical elements, i.e., desire, intellect, heart, and [Link] is an element
that has an inclination to fulfill animal [Link] element relates to earthly tendencies of an [Link]
individual who has pure inclination (by marginalizing other elements) may be the same as Jensen &Mecklings
(1994) economic [Link] model is purely the model of homo [Link], for homo spiritus, desire is just
one element that its position is in balance with other [Link] is the second element that has a function to
rationalise and analyse any object surrounding the [Link] does not stand [Link] is in a dynamic,
interdependent, and balanced relation with other [Link], the third element is heart which relates to emotional
spheres, such as positive and negative emotions, of an individual. And the last is [Link] is a spot of a divine
spirit or a spot of the Essence of God that is implanted by God into human being (God-spot).Its function is to drive
divinely the behavior and action of human being to be accordance with the will of [Link] other words, when an
individual consciously and totally follows any command of the divine spirit (the conscience), then we can say that
he or she has submitted himself or herself totally to the will of [Link] is the ideal condition of homo spiritus to
pose the spirit as a divine source and centre for delivering a course of actions.
Conscience is the centre of divine [Link] of divine consciousness depends on how far an
individual has purified his or her conscience from the dust of earthly and humanly [Link] individual can
purify conscience through consciously engaging in everyday life and spiritual [Link] life and religious
practices may become a way for attaining pure conscience which, for homo spiritus, is a spiritual journey to unite
with God.
The journey may start with rational consciousness (in which desire and intellect reside) and psycho-spiritual
consciousness (in which heart stays) as a ladder to ascend the highest level of consciousness, i.e., divine
[Link] consciousness and psycho-spiritual consciousness are basically [Link] our daily modern life,
they are the main forces that drive humans behavior and [Link] two sorts of consciousness steers the human
models designed by Jensen & Meckling (1994). At these levels, an individual has not been yet a divine [Link], he or
she should process himself or herself until reaching and experiencing how conscience works actively.
After experiencing the works of conscience, then the divine spirit enlightens the humans desire, intellect, and
heart to be divined [Link] doing so, the rational consciousness and psycho-spiritual consciousness are enlightened
and [Link], all sorts of consciousness are divine in [Link], an individual who is in this experience is
homo spiritus.
Ideally, a professional accountant is homo [Link], how?The answer is: designing code of ethics that may
direct professional accountant to have willingness to undertake a spiritual journey through doing daily life and
professional services to clients.

3. Redesigning Code of Ethics for Professional Accountants

The fundamental principles of the IFACs code of ethics for professional accountants
can be regarded as a starting point to redesign the [Link] essence, the principles
require a professional accountant to be honest and objective, to maintain professional
knowledge and skill, to act diligently in accordance with applicable technical and
professional standards, to respect the confidentiality of information, and to comply with
relevant laws and regulations and avoid
 Iwan Triyuwono / Procedia - Social and Behavioral Sciences 172 (2015) 254 261 257

any action that may discredit the profession (Anonymous, 2005).The principles are full of positive meanings that
may direct the behavior of a professional accountant to be in the right track.
However, they are not enough to guide and bring a professional accountant to a psycho-spiritual consciousness,
because, the principles mostly reside on rational consciousness which are steered by human desire and [Link],
there is a need for adding other principles that may bridge the rational sphere to psycho-spiritual [Link] additional
principles are sincerity and love (see Table 1).They are in the locus of heart which are never associated with human
rationalisation, rather with feelings.

Table 1. The relations of fundamental principle, metaphysical element, and consciousness

Category Metaphysical Element Fundamental Principles Consciousness

1 Desire and intellect Integrity,objectivity, professional Rational consciousness
competence and due care,
confidentiality, professional behavior
2 Heart Sincerity, love Psycho-spiritual consciousness
3 Conscience Divine will Divine consciousness

Sincerity is an imperative internal virtue of an individual to deliver actions to all human kinds, to universe, and to
God based on a very pure intention (Gardet, 1986: 1060).It is beyond the involvement of desire, intellect, and
[Link] action is not delivered based on human desire, or based on rational analysis, or based on positive feeling,
but based on the real self of human being.
In the perspective of a religion, a good action is the one that carried out [Link] an individual, say, gives
an assistant to other individual without any expectation to get a reward from the individual, then the action can be
labeled as a sincere [Link] to religious teaching, a professional accountant renders his or her professional
service to a client not for his or her own sake, rather for the sake of [Link] or she never thinks of getting a reward
from a client, even though in fact he or she gets it, but he or she does the service only for the pleasure of [Link]
individual always enjoys what he or she is doing, because there is no other worldly mattersthat disturb him or her.
Under the sincere action, an actor is free from the boundary of time (i.e., past experiences and future
expectations) and space (Tolle, 2001; 1999).The action spontaneously emanates from the inner self that of course is
purer than human ego (i.e., desire, intellect, and heart).Human ego, through intellect and a relevant feeling, all the
time attempts to fulfill the needs and the wants of human desire which are actually artificial in [Link], the inner
self, the pure consciousness, is free from the ego.
A professional accountant has a capacity to liberate him or herself from the [Link] from the ego means that he or she
feels the present [Link] that state, referring to Tolles (1999: 18) concept of the power of now, the accountant feels his
or her-own presence that is beyond of all thinking, all emotions, physical body, and external [Link] accountant draws
away from mind activity and create a gap of no-mind (not thinking), but still alert and aware.
Another psycho-spiritual state of an ideal professional accountant is [Link] is a mysterious and pleasant feeling
that connects an individual to other individuals, to nature, and to [Link] feeling makes the lover and the beloved
are in a beautiful, happy, and closed [Link] is a powerful energy that has a potentiality to change the life
and environment of human being Chopra (1997: 17-18).
Love, as noted by Chopra (1997: 17-18), seems to us as a human love that has a power to change an individual to
be better and also is a way to meet [Link] love, in nature, is psychological, free from intellect, knowledge, and
eloquence (Nurbakhsh, 2008: 8; Chopra, 1997: 17-18).For Chopra (1997: 92), (falling in) psychological love is
temporary, illusory, excited, attached, hormone-based, imaginary unity, and childish regression.
But, in contrast, spiritual love is timeless, transcendent, peaceful, freeing, soul-based, real unity, and enhanced
evolution (Chopra, 1997: 92).At the same position, Nurbakhsh (2008: 8) argues that under human instinctive love,
the lover longs for the beloved for his or her own [Link] love is stimulated by the beauty of outer and
temporary [Link], it is a result of sublimation and refinement of sexual desire. Nurbakhsh (2008) agrees to say
that human love is not the real [Link] is another sort of love, that is, spiritual [Link] points out that in spiritual
love, the lover longs for the beloved for his own sake, as well as for that of the beloved (Nurbakhsh, 2008: 8).
258 Iwan Triyuwono / Procedia - Social and Behavioral Sciences 172 (2015) 254 261

Nurbakhsh (2008: 8) contends that the real love is not the psychological and spiritual ones, but Divine Love. It is
a profusion and a rapture from the Absolute Beloved which descends upon the heart of the sincere [Link] lover
longs for the Beloved and only for the sake of the Beloved. There is no more human love in the heart of the lover,
but the Divine [Link] love transcends the feelings of loving other individuals, nature, and profane [Link]
only feeling is to love God [Link] an individual who has the feeling, the human love (that is based on human ego)
has already been passed over.
A professional accountant has a potentiality to be in the state of the real [Link] religious and spiritual
exercises, the accountant can have an experience to live in divine [Link] the exercises does not mean to detach
the actor from daily and professional lives, but indeed they are in union with the [Link] the lives, the
accountant undertakes a psychological and spiritual journey towards achieving a pure [Link] in a
pure consciousness gives birth to a joyful personal, social, professional, and environmental [Link]-spiritual
consciousness is a continuum line that demonstrates that the love of a professional accountant may be in the range of
psychological love and spiritual [Link] reflects a dynamic movement of an accountant to move towards a beloved,
trusted, and ethical accountant.
Both love and sincerity are the fundamental principles of the [Link] are two stepladders that guide a
professional accountant to next step, that is, divine consciousness within which Gods will resides.
The locus of divine will is [Link] is the Essence of God that is implanted in and united with human [Link]
is a part of the Essence which is commonly acknowledged as God-spot (cf. Seabold, 2005; Joseph, 2002). It
functions as a spiritual antenna for an individual to connect to God. Through the conscience, an individual all the
time can make communications and conversations with God (Aman, 2013: 50-60; Walsch, 2010). It can be attained
only by an intimate relationship that creates a spiritual leap and transcends an individual ego beyond its nature.
Through the conscience, divine will may revealed as conversations as experienced by Walsch (2010).Walsch
(2010: 2) has an amazing experience to have communication with God. When he writes a letter to God, surprisingly,
He responds his letter through his hand writing by using a pen that moves on its own.
Walsch (1010) tells us that God replied his questions of life by dictating some [Link] dictates Walsch to
write the answers down through a pen that moves by its [Link] is the Gods will that moves the pen to write the
messages [Link] this context, divine will is expressed in terms of a verbal [Link] is a revelation.
At the same position, Aman (2013: 51) also affirms that in a religious tradition, believers perceive that God
communicates with human being through three ways, i.e., revelation, something behind the veil, and angels. Verbal
information is descended by God to His prophet that is later on compiled into one book that finally we call it as The
Holy [Link] Holy Book, in other words, is the collections of the written Gods will that is delivered to prophet.A
verbal communication is not the only way of God to communicate with human [Link] also communicates with
human being through feeling, thought, and experience (Walsch, 2010: 4-6).
Thus, Gods will is communicated to human beings through words, feelings, thoughts, and [Link]
(2013: 50-60) also expresses the same way of communication, even though he pays more attention on the verbal
[Link] Aman (2013: 50-60), in essence, God communicates with all creatures through His dynamic and
life rules that may include words, feelings, thoughts, and [Link], he articulates that the communication
not only to some special human being such as prophets, but also to all human beings, animals, plants, angels, devils,
and [Link] the past, now, and in the future, God always communicates with all [Link] for the last
prophet, the revelation has stopped at the end of the prophets life (Aman, 2013: 51).
Through a human conscience, an individual will have an experience to have a communication with [Link] other
words, inside of the communication, there is actually the will of [Link], unfortunately not all human beings can
capture His [Link] are willing to consciously and sincerely listen to Gods will, but others are not (Walsch, 2010:
8).
Ideally, a professional accountant has a pure capacity to gain Gods will through his or
her [Link] an accountant empowers his or her conscience, he or she can
spontaneously understands, obeys, and totally surrender to the will of [Link] this
condition, thinking and taking an action is only based on the will of [Link]
conscience, the accountant is guided to salvation (Lewisohn, 1986: 785).When the
accountant has reached pure conscience, he or she automatically enlightens his or her
desire, intellect, and [Link] this point, the accountant is the perfect
 Iwan Triyuwono / Procedia - Social and Behavioral Sciences 172 (2015) 254 261 259

[Link] sufis tradition it is called as insankamil, the perfect man, that is, an individual who totally obeys
Gods will and has praiseworthy qualities, celebrates knowledge, asceticism, and piety (Lewisohn, 1986: 784).

4. Guiding a professional accountant to be homo spiritus - the perfect accountant

Certification is a common tradition in a modern accounting [Link] certification indicates that an individual who
holds the certification has reached certain qualifications stated by a professional [Link] certification may be various,
such as, Certified Public Accountant (CPA), Certified Management Accountant (CMA), Certified Internal Auditor (CIA),
Certified Information Systems Auditor (CISA), Certified Government Financial Manager (CGFM), Government Valuation
Analyst (GVA), and so forth (Coe & Delaney, 2008; Marshall 2001).
Many accountants choose to get certifications to come closer to their career [Link] consider that their
bachelor degree (which focuses on developing technical, oral, written, and interpersonal communication) alone is
not enough to achieve the [Link], getting a certification for a specific area is a solution to get good career
and achievement (Coe & Delaney, 2008: 47).
Certifications have persuasive power to affect accountants to get [Link] accountants get good benefits from
[Link] of them is, for example, a higher salary comparing with those who do not have the [Link], those
who have certifications usually get good compensations throughout their career (Coe & Delaney, 2008: 47).
In another aspect, certifications can influence accounting education to make a niche that incorporating the
certifications into an accounting [Link] doing so, there is an opportunity for educators and students to
connect themselves to practitioners and various professional associations related to the certifications (Coe &
Delaney, 2008: 51).
Based on the illustration above, we can see that certifications have an influence on human [Link] affect students
to take certifications after finishing their accounting coursework and affect educators to design accounting education that
connects to [Link] using the logic, we can direct professional accountants to behave ethically be in rational
consciousness, psycho-spiritual consciousness, and divine consciousness through certifications.
Of course, the certifications we mean here is different with the certifications as mentioned [Link]
certifications are not oriented to escalate the average salary of a professional accountant, rather to improve the
quality of inner self of the accountant towards a perfect one. Through the inner improvement, the accountant gains
some [Link] of them is spiritual happiness, i.e., the feeling of being spiritually close to God, to other people,
and to [Link] accountant, in this context, is [Link] other words, our certifications here are the ones that
may guide professional accountants to be the enlightened ones.
Based on three sorts of consciousness, we have three types of certifications, i.e., Certified Ethical Accountant -
Rational consciousness (CEA-Rc), Certified Ethical Accountant - Psycho-spiritual consciousness (CEA-PSc), and
Certified Ethical Accountant - Divine consciousness (CEA-Dc) (see Table 2).
CEA-Rc is a certificate given to a professional accountant who dominantly using his or her rational
consciousness to serve [Link] or her behavior is mostly driven by integrity, objectivity, professional competence
and due care, confidentiality, and professional behavior.
A professional accountant who has already had CEA-Psc is the one who all the time utilises psycho-spiritual
consciousness to serve [Link] the certification, the accountant relies on the feelings of pure sincerity and
[Link] feelings are the main drivers that direct the ethical judgment and behaviour of the accountant.
CEA-Dc is the last type of [Link] is the one that is given to a professional
accountant who continuously performs divine consciousness to serve his or her
[Link] accountant, in performing daily professional tasks, heavily trusts in divine
will to take ethical judgment and [Link] this level, the accountant does not only
go beyond the rational consciousness and psycho-spiritual consciousness, but also
enlightens both of [Link] accountant, at this level, is the perfect accountant.
260 Iwan Triyuwono / Procedia - Social and Behavioral Sciences 172 (2015) 254 261

Table 2. The relations of fundamental principle and certification

Category Fundamental principle Certification
1 Integrity,objectivity, professional competence and due Certified Ethical Accountant - Rational consciousness
care, confidentiality, professional behavior (CEA-Rc)
2 Sincerity, love Certified Ethical Accountant - Psycho-spiritual
consciousness (CEA-PSc)
3 Divine will Certified Ethical Accountant - Divine consciousness
(CEA-Dc)

The purpose of the certifications here is not to test whether or not a professional accountant has passed the
certification examination, rather to detect a consciousness position of the [Link], the instrument to
detect the position is not based on the concepts of the fundamental principles as the drivers of the consciousness,
rather it is based on daily professional experiences of the [Link] the experiences, the accountant may
be at a position of rational consciousness, psycho-spiritual consciousness, or divine [Link], the
certifications truly represent the real consciousness of the accountant.
The certifications may have a challenging implication. For example, an accounting firm that has already had
public accountants who have CEA-Rc, CEA-PSc, and CEA-Dc may be more trusted by business society than the
one that does not have certified ethical [Link] it is possible that an accounting firm that consists of higher
composition of CEA-PSc and CEA-Dc comparing with CEA-Rc may be more trusted than the one that has lower
composition of CEA-PSc and CEA-Dc. The certifications and their composition affect the level of credibility of the
accounting [Link], to escalate the credibility, the accounting firm may persuade its public accountant to
have CEA-Rc, CEA-PSc, and CEA-Dc.

5. Conclusion

A perfect human (homo spiritus or insankamil) is the one who has divine [Link] is a holistic
consciousness that is charaterised by totally complying Gods will based on conscience (God-spot) (not based on
human ego that involves desire, intellect, and heart).It is the highest attainment of human being to be a perfect
[Link] the consciousness, an individual has gone beyond human [Link] or she experiences nothingness.A
perfect human is a model that can be utilised to reconstruct the fundamental principles of the code of ethics for
professional [Link] using the model, the principles of the code are extended to include integrity, objectivity,
professional competence and due care, confidentiality, professional behavior, sincerity, love, and divine will.
The principles have a function to move dynamically the consciousness of a professional accountant from rational
consciousness towards psycho-spiritual consciousness and divine [Link] using a modern external
approach, the movement can be ignited by using certification, i.e., certified professional accountants at the level of
rational consciousness, psycho-spiritual consciousness, and divine [Link] attainment of divine
consciousness is the key to awaken the conscience inside as the quality of ethical accountants.

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