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Social accounting for sufficiency: Buddhist principles and practices, and their application in Thailand

Gordon Boyce et al.

Advances in Public Interest Accounting2009https://doi.org/10.1108/s1041-7060(2009)0000014007book-chapter
AJG 1ABDC C
Weight
0.73

What the paper says

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.

24 citations

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Cite this paper

https://doi.org/https://doi.org/10.1108/s1041-7060(2009)0000014007

Or copy a formatted citation

@article{gordon2009,
  title        = {{Social accounting for sufficiency: Buddhist principles and practices, and their application in Thailand}},
  author       = {Gordon Boyce et al.},
  journal      = {Advances in Public Interest Accounting},
  year         = {2009},
  doi          = {https://doi.org/https://doi.org/10.1108/s1041-7060(2009)0000014007},
}

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Social accounting for sufficiency: Buddhist principles and practices, and their application in Thailand

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Evidence weight

0.73

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact1.00 × 0.4 = 0.40
M · momentum0.69 × 0.15 = 0.10
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.