The value-orientations of Catholic and Buddhist entrepreneurs

Gábor Kovács (Business Ethics Center, Budapesti Corvinus Egyetem, Budapest, Hungary)

International Journal of Social Economics

ISSN: 0306-8293

Publication date: 4 December 2017



The purpose of this paper is to explore and compare the core operating values of Catholic and Buddhist entrepreneurs.


The study is an empirical investigation of the value-orientations of Catholic and Buddhist entrepreneurs in Hungary. By applying qualitative content analysis, document analysis and qualitative comparative analysis, the study presents the distinctive spiritual values in business.


Regardless of their different approach, Catholic and Buddhist value-orientations are implemented in the same value-dimensions that are: the ontological conceptions, procedural aspects, and the other-directedness of business activities.

Social implications

The findings substantiate the understanding of the behavior and the motivations of spiritually value-oriented entrepreneurs, furthermore Catholic and Buddhist values may serve as inspirations of genuine ethical behavior in business. By promoting these values a more ethical, more sustainable economic framework can be established.


Spiritual values are studied by comparing the value-orientations of Catholic and Buddhist entrepreneurs. Furthermore, the study explores Catholic social teaching and Buddhist economics, and their practical implementation in a comparative way.



Gábor Kovács (2017) "The value-orientations of Catholic and Buddhist entrepreneurs", International Journal of Social Economics, Vol. 44 No. 12, pp. 2428-2449

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