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

Irma Cahyani Kawi, Wiyono Pontjoharyo
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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.
将佛教原则整合到管理控制系统:卡塔里·阿里亚·萨卡尼方法
一个组织或商业实体有多个目标,包括为利益相关者提供幸福,促进与周围环境和自然的和谐,以及向每个成员灌输普遍的、超越的价值观。每个人在组织或商业实体中的角色都是至关重要的,因为他们是人力资源的来源。因此,自我控制是必须解决的一个重要方面。根据各种研究,将灵性融入其活动的组织或商业实体已被证明是可持续和成功的。管理控制系统(MCS)可以在实现这一目标方面发挥作用。本研究在Cattari Ariya Saccani方法的基础上,采用定性、探索性的研究方法,对MCS的本质进行更深入的理解。这是不为公众所熟知的,并可能导致创造一个新的概念模型。Cattari Ariya Saccani是一种佛教教义,它将自我控制与高尚的价值观和精神维度相结合,不同于一般的MCS,适合探索其独特的本质。本研究旨在通过对卡塔里·阿里亚·萨卡尼(Cattari Ariya Saccani)的MCS方法提供见解,为现有理论做出贡献,该方法将MCS的物质、理性和形式方面与精神和伦理考虑相平衡。本研究通过促进对将宗教原则整合到商业和管理环境中的理解,对文献做出了贡献。实际意义表明,组织可以考虑通过Cattari Ariya Saccani方法采用佛教原则,作为提高智慧和道德决策的手段,并促进其业务的可持续性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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4.20
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