Exploring the Association between Spirituality and the Perceived Role of Ethics and Social Responsibility among Chinese Accounting Practitioners

This research explores the correlation between the spiritual well-being (SWB) and the perceived role of ethics and social responsibility (PRESOR) of Chinese accounting professionals in Hong Kong. The study recruited 432 accounting practitioners to participate and demographic information, including the age, gender, educational attainment, and religious beliefs of the participants, was collected for the measurement purpose. The findings showed significant differences among the scores of three dimensions of SWB, namely, the personal-communal, environmental, and transcendental domains, and two viewpoints of PRESOR, namely, the shareholders’ perspective and the stakeholders’ perspective.The findings also reveals that the specific domains of SWB are significantly and positively related to PRESOR from stakeholders’ perspectives. In particular, hierarchical regression analysis confirms that the personal-communal domain significantly predicts the PRESOR scores of accounting practitioners from the stakeholders’ perspective.The results of this study suggest that SWB in the personal-communal domain is the best predictor for accounting practitioners’ PRESOR from the stakeholders’ perspective. These findings have important implications for accounting practitioners, educators, and policymakers, as they highlight the role of SWB in promoting ethical and socially responsible practices in the field of accounting.