Abstract: This paper tries to connect the values of religion, spirituality and work place of an accountant. One of the reasons why there is unethical attitude of an accountant is the disappearance of spirituality values. The disappearance of these values can be caused by work stress on either body or soul faced by an accountant. Spirituality Diversity Model has been proposed by Krishnakumar and Neck (2002) to replace spirituality values of religion so that spirituality concept become higher and holier than religion. Religion must be placed on spirituality values. Religion is the guidance for human to behave and act in the world. This model is named as Religion Values Model (RVM). The result of empirical research by Sulistiyo (2004) strengthens RVM that internal auditor spiritual values would improve integrity of profession and its organisation including capability to adapt and anticipate the transformation of organisation or company. In fast changing environment, accountant must have self identity. The modernization and postmodernisation mind set must be responded critically and wisely. Not all that come from the West always gives positive effect. This self identity would strengthen existence of an accoun-tant as better professionals. This self identity certainly could be found in religion values.
Keywords: Accountant, Spirituality, Religion, RVM
Penulis: Agung Budi Sulistiyo
Kode Jurnal: jpakuntansidd110005
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