Gandhian-Vedic Emancipatory Accounting: Engendering a Spiritual Revolution in the Interest of Sustainable Development

  • Saravanamuthu K
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Abstract

The Gandhian-Vedic approach to development is synonymous with the advancement of spiritual agency. It emancipates society by trying to raise people's interconnectedness with nature, mitigating capitalism's hegemony of consumerism on people's psyche and hence reducing the chances of individuals perpetuating the cycle of exploitation by adhering to capitalist norms. That is, the Gandhian-Vedic approach to discursive accountability minimises the risk of circularity in the dialectics of contradictions, which occurs when consenting behaviour replaces existing contradictions with another set of contradictions. It enables the actor to step off capitalism's treadmill of materialism and exploitation by centralising spiritual development. Its spiritual revolution involves caring for the whole whilst engaging with social structures. Here the Gandhian-Vedic logic is extended to emancipatory accounting by developing accounting as a discursive risk assessment tool that minimises the fragmentation of time and space aspects of performance. Its holistic representation of performance could change perceptions about interconnectedness between an individual's behaviour, nature and society. It is the antithesis of conventional accounting's prioritisation of private interest over responsibility for the whole. © 2008 Elsevier Ltd. All rights reserved.

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Authors

  • Kala Saravanamuthu

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