A STUDY ON MINDFULNESS AND ITS IMPACT ON ETHICAL DECISION MAKING OF ACCOUNTANTS

Abstract

Mindfulness, known as sati in Pali, is the practice of being fully aware and present in the moment. In Buddhism, mindfulness is essential for understanding the nature of reality, cultivating wisdom, and reducing suffering. It involves paying attention to one's feelings, thoughts, bodily sensations, and the surrounding environment without judgment. Accountants often face ethical dilemmas due to the nature of their work, where they balance profitability with regulatory compliance and ethical considerations. Ethical mindfulness training aims to enhance accountants' awareness of ethical issues and improve their ability to make sound decisions. The study seeks to understand how ethical mindfulness training influences the decision-making processes of accountants and to know what are the ways are available to practice mindfulness. This study is in descriptive nature and it considered both primary and secondary data. Primary data collected from accountants and accounting professionals in Bangalore through structured questionnaires and used journals, text books and websites for secondary data. The inferential statistics are used to analyse the data. This study will be going to reveals that how mindfulness will help to reduce stress, increase focus on work and that leads to increase the performance of accountants.