Manusa Yadnya and Ngayah in Audit Practice: A Heuristic Study of Professional Identity Construction Among Balinese Hindu Public Accountants

Abstract

Manuscript type: Research paper
Research aims: This study examines how Balinese Hindu public
accountants integrate Manusa Yadnya and Ngayah into contemporary audit
practice to construct an authentic professional identity that responds to
persistent audit quality challenges.
Design/Methodology/Approach: This study employs a heuristic case
study methodology to explore the lived experiences of six Balinese Hindu
public accountants through in-depth qualitative analysis.
Research findings: The findings show that participants construct
professional identity through three dimensions: transformation of
spiritual consciousness, integration of ethical practice, and relational
restructuring through Tri Hita Karana principles. These spiritual
frameworks strengthen professional competence by generating intrinsic
ethical motivation that goes beyond regulatory compliance and transforms
audit work from a technical procedure into meaningful service.
Theoretical contribution/Originality: This study extends virtue ethics
theory by demonstrating how indigenous spiritual traditions can provide
transcendent foundations for professional virtue development. It also
advances professional identity theory by revealing synthesis rather than
conflict management between personal values and professional demands.
In addition, the research introduces Manusa Yadnya and Ngayah as viable
frameworks that complement the International Federation of Accountants
Code of Ethics.
Practitioner/Policy implications: The study offers audit firms and
professional bodies frameworks for culturally responsive ethics programs
that move beyond compliance-based approaches. It demonstrates that
integrating authentic spiritual consciousness with technical competence
can provide sustainable pathways for strengthening professional
integrity and may help reduce audit deficiencies through intrinsic ethical
motivation.
Research limitation: The heuristic approach introduces researcher
subjectivity in interpretation. Despite validation through triangulation
and member checking, the findings reflect an engaged understanding and
may differ under alternative analytical perspectives.