SPIRITUAL PRACTICES AND ACCOUNTING PROFESSIONALS: EMERGING SCENARIO

GenNext Accountants, having top priority as ethics, can really deal with ethical dilemmas. They may feel comfortable dealing with grey areas. They will never compromise with ethical factors. The importance of ethics in accountancy has been proven by many previous scandals. Ethics are foundation of cross-cultural professional accountants. It is the utmost responsibility of academia as well as entities to develop the ethical and spiritual sense in future accountants. There is an urgent need to be a shift towards a morally and socially conscious ethics in accounting profession. They should uphold the high spiritual values and ethical standards. There should be cross-cultural professional competence, confidence, integrity and objectivity in developing professional accountants. At this backdrop, the present paper makes an attempt to discuss cross-cultural environmental issues pertaining to GenNext Accounting Professionals' Ethical and Spiritual Practices and finally proposes a cross-cultural conceptual framework/model for integrating ethical and spiritual practices amongst GenNext Accounting Professionals.