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Social and environmental accounting research manifests varying levels of awareness of critical global problems and the need to develop alternative approaches to dealing with economy and society. This paper explores Buddhist thought and, specifically, Buddhist economics as a means to informing this debate. We draw on and expand Schumacher's ideas about ‘Buddhist economics’, first articulated in the 1960s. Our analysis centres on Buddhism's Four Noble Truths, the Noble Eightfold Path and associated Buddhist teachings. The examination includes assumptions, means and ends of Buddhist approaches to economics; these are compared and contrasted with conventional economics.To consider how thought and practice may be bridged, we examine a practical application of Buddhism's Middle Way, in the form of Thailand's current work with ‘Sufficiency Economy’.Throughout the paper, we explore the implications for the development of social accounting, looking for mutual interactions between Buddhism and social accounting thought and practice.

This paper aims to contribute or rekindle internal and external dialogues about the interactions, decisions and behaviour in the work environments; while also consider some critical overarching values that can help workforce members cope with the stress and pressure, which augment as the speed of life increases.

The methodology used in this project is an integrative literature review, supported by, findings and reflections from two doctoral dissertations: one in workplace spirituality and one in Buddhist psychology; and the researcher’s analysis and joint application of these two streams over the past decade.

Workplace spirituality and Buddhist psychology share overlapping, multi-interpretable traits, with as the main discrepancies that workplace spirituality is a relatively new concept, while Buddhist psychology has been around for more than 2,500 years; and workplace spirituality focusses only on the workplace, while Buddhist psychology focusses on every area of the life. Yet, the overarching notion of doing right while respecting and accepting others and aiming for an overarching better quality of life remains a strong driver in both realms.

This paper will hopefully entice future researchers to engage in additional studies on spiritual intersections to expand on such databases and enhance awareness, acceptance and implementation amongst scholars and practitioners in business settings.

Exploring intersections of behavioural disciplines such as workplace spirituality and Buddhist psychology addresses an important need within workforce members and therewith also those within their social circles, as they evoke deeper and consistent contemplation on the aspects that connect us together and can enhance overall well-being and happiness at a greater magnitude than, this study experiences it today.

The study aims to deliver a contribution to the database of awareness-enhancing literature, in an effort to help spawn dialogue and critical thinking about the attitudes and behaviours towards ourselves, others and the future.

This paper presents an overview of themes in two psychological streams, both focussing on living and acting with greater consciousness, to make more mindful decisions, improve the overall experience of cooperating towards a common good and understand the responsibility towards creating a future that will be sustainable rather than destroyed.

In recognition of the potential for Buddhism to advance sustainability, this paper aims to investigate whether Buddhism appears to be informing the sustainability practices of corporations within a particular national context. Corporate sustainability reports are used as a site of analysis.

Sixteen corporate sustainability reports from a set of sustainability award-winning corporations in Sri Lanka, a country with a strong Buddhist presence, are analysed. Evidence of Buddhist principles and values related to sustainability is sought to ascertain the extent to which Buddhism is evident in disclosures within the reports. The influence of global institutions is also considered.

Analysis reveals surprisingly little evidence of Buddhist principles and values in the corporate sustainability reports of these award-winning corporations. Sustainability reporting practices are revealed to be highly institutionalised by global influences, with the majority of the reports examined explicitly embracing global standardisation. The standardisation of corporate sustainability reporting through the pursuit of globally accepted reporting frameworks is argued to have caused a disconnect between Buddhism as a prevalent institutional force in the local culture and context and the corporate representations evident in such reporting. Potential consequences of this disconnect in relation to the ability for Buddhism to inform sustainability practices at the organisational level are considered.

The paper contributes to the literature on corporate sustainability reporting through considering whether local cultural context is represented within such reports and possible reasons and consequences.

In economic theory, the relationship between working/earning decisions and consumption/lifestyle decisions has been conceptualised in an almost entirely unidirectional manner: income from work taken as a given governs consumption and so lifestyle. This involves a narrowly inaccurate view of the consumption–work interaction. The purpose of this paper is to argue that this economist’s way of thinking about consumption and work needs to be replaced by a conception in which not only does realised income determine one’s consumption possibilities but also the desired level of consumption is itself a choice and a key determinant of how and how much one decides to work.

The paper is designed as a conceptual contribution in which the above insight is linked to the extensive literature on sustainability.

When consumption is no longer thought of as determined by a given income constraint, it becomes possible to consider how people by modifying their consumption aspirations may be led not only to work less or differently but also to live and consume in a more sustainable manner. As a result of lesser pressure to work ever more, they may also be led to an ethical reappraisal of the way they work.

The conceptualisation suggested is rich in implications for future research, for example, on links between consumerism and corruption; and on the impact of more ethical work choices on well-being. There is an implicit critique of much of HRM theory and practice which tends to instrumentalise work. The implications of artificial intelligence for future work are noted and, in this context, are surprisingly positive. The macro level implication of the need to move away from gross domestic product to more appropriate measures of socio-economic performance and well-being such as Social Progress Index (SPI) are noted.

The link between this widened conceptualisation of the consumption–work decision and the notion of voluntary simplicity is explored in detail and the latter is shown to apply also to the types of work/job chosen. This in turn is shown to have implications for management (especially HR) practice and for government policies both at micro and macro levels.

This carries clear implications for work-life balance in people’s daily lives; and by choosing more ethical ways of working or types of job, there may be a significant pro-social impact.

This paper points to a widening of the notion of voluntary simplicity beyond merely consumption choices to apply also to work choices. In the discussion of moral philosophical underpinning of voluntary simplicity, the link is made with Buddhist wisdom of the Middle Way and sufficiency economy and with the Golden Mean of Stoicism.

This chapter invites leaders to tread the Noble Eightfold Path as a constructive and rewarding practice. It discusses two major instructional steps, each including a series of personal reflections and suggested exercises.

Step 1 explains the Four Noble Truths, which confronts us with the many ways we suffer through our challenges. Leader developers are encouraged to clarify the first Three Noble Truths through a process of contemplating, reflecting, meditating and sharing. Step 2 explains the fourth Noble Truth, also known as the Noble Eightfold Path, which offers a pathway to end our suffering. The Eightfold Path consists of eight contemplations we should practise at all times: (1) right view, (2) right intention, (3) right speech, (4) right action, (5) right livelihood, (6) right effort, (7) right mindfulness and (8) right concentration. Participants may obtain best insight into step 2 by focussing on the issues they identified in step 1.

Using the Noble Eightfold Path in the development of leaders illustrates the importance of engaging in leadership practices that elevate wellbeing of the self and others, by practising a set of interrelated behaviours, which could be described as a process of connecting the heart with the mind. The strategy discussed in this chapter may appeal to leaders who aspire choosing the high road and aim to keep their conscience as clean as possible, while paving a constructive and sustainable global path towards acceptance, understanding, respect and collective wellbeing.

MID‐OCTOBER sees the activities of the library world in full swing. Meetings, committee discussions, schools at work, students busy with December and May examinations in view, and a host of occupations for the library worker. This year—for in a sense the library year begins in October—will be a busy one. For the Library Association Council there will be the onerous business of preparing a report on State Control; for libraries there will be the effort to retain readers in a land of increasing employment and reduced leisure; and for the students, as we have remarked in earlier issues, preparations for the new syllabus of examinations which becomes operative in 1938. It is a good month, too, to consider some phases of library work with children, “which,” to quote the L.A. Resolutions of 1917, “ought to be the basis of all other library work.”

This paper seeks to explore an alternative direction to break the theoretical impasse in CSR.

The study employs ancient insights from the core of Buddhist teaching, featuring the Four Noble Truths and the concept of “me” and “mine”, for the modern application of CSR by investigating the crux of major related theories.

The Noble Truths emphasize that suffering should be eradicated at its root. The Buddhist model of CSR suggests that beyond doing good such as supporting philanthropy and avoiding evil as mitigating the impact of corporate malpractice, which are consistent with major CSR theories, it is also crucial to purify the hearts of stakeholders from the “self” and “what belongs to self”, the genesis of suffering. Detachment is the key.

The shift from an institutional to an individual level, more specifically the transformation from a mindset of over‐consumption to one of conscious consumption, is an alternative direction to the progress of theory and practice in CSR.

Defiled by greed and profitability, consumers and investors, who provide income and funding to an organization and define its business practice, are of the highest priority among all stakeholders to start the change according to the Buddhist model of CSR.

This paper takes Buddhism as timeless insight, rather than a religious belief, to propose an alternative model and direction to development of CSR in theory and practice.

The purpose of this paper is to review Buddhism as a potential reform instrument in the workplace and discuss some obstacles in making that happen.

By the use of literature review and interviews, Buddhism's establishment in the USA is reviewed, a brief overview of Buddhism in general is provided, Buddhism is considered within the light of the spirit at work discourse, and the current discourse on implementing Buddhist practices in the workplace is reviewed.

It is found that Buddhist practices are becoming more widely accepted but the fact that they are called “Buddhist” practices may be a barrier in massive acceptance.

The information was gathered from literature and disputed by pro‐Buddhist individuals (monks and lay persons), which may leave room for some bias in view sharing.

Buddhist practices, when perceived as ethical values, make perfect sense, and could help instigate a positive turnaround in general feelings about work and experiences at work.

Buddhism has not been discussed broadly within the scope of management practices. While Buddhism is generally endorsed in this paper, the discourses here discussed present a realistic view on points of caution when considering promoting Buddhist values in work environments.

This article aims to present the findings from data gathered from 1,160 individuals who participated over the course of five years in a series of workshops, university courses and business dialogue sessions on the subject of personal and professional excellence.

Data were gathered from dialogue sessions and workshops with LA‐based workforce members, and classroom sessions in higher business education. The shift from general management teaching to focused self‐management dialogues was explained, emerged themes from five years of data gathering were examined and the themes and keywords were visualized and results noted.

The paper finds that in today's rapidly changing world of work, people are seeking ways to reinvent themselves in order to become more resilient. The findings listed in this paper are not exhaustive but should rather be used as a pragmatic tool for further research on the topic.

The population used for data was large, yet geographically limited, as it consisted of members of the Los Angeles workforce and business and management students in Los Angeles. The themes to be formed could have been named differently, as the clustering process was done by the author and not the audience. It is suggested that future research should concentrate on applying this study among other geographical and cultural audiences for a greater foundation in findings and for capturing additional, possibly deviating, perspectives.

Four main themes are presented as a result of the analysis of the collected data: right action, right thinking, right mindfulness, and right connection, along with 20 keywords. Personal and professional excellence is not a one‐time achievement, but a continuous effort in which multiple aspects need to be addressed at the same time. It could be seen as an ongoing paradigm renewal.

The paper tailors a model for personal and professional excellence in the twenty‐first century AD to a model that was developed in the twenty‐fifth century BC.