Tri Hita Karana: Balinese local wisdom and its role in the triumph over corruption

Putu Agus Ardiana, I Ketut Sujana, Sang Ayu Putu Dinda Natalia and Kadek Dwi Linda Yanthi

Journal of Accounting & Organizational Change, 2025, vol. 22, issue 1, 127-148

Abstract: PurposeThis study aims to examine how integrating Tri Hita Karana principles – Parahyangan (spiritual harmony), Pawongan (social harmony) and Palemahan (environmental harmony) – influences accounting practices and organisational change to combat corruption in Bali’s government institutions, with potential broader applications.Design/methodology/approachSemi-structured interviews with 21 departmental leaders were analysed using thematic analysis to understand how Tri Hita Karana principles are embedded in accounting and governance practices.FindingsThe integration of Tri Hita Karana principles fosters ethical behaviour, transparency and accountability. Parahyangan strengthens spiritual accountability in financial reporting, Pawongan enhances collaborative oversight and Palemahan promotes sustainable decision-making, reducing corruption linked to resource misuse. These principles offer a holistic anti-corruption approach that extends beyond compliance, showing potential adaptability in diverse contexts.Research limitations/implicationsWhile context-specific to Bali, the Tri Hita Karana principles reflect universal values of integrity and sustainability. Further research is needed to adapt these principles to different cultural and organisational environments.Practical implicationsInsights from this study guide policymakers in incorporating cultural values into governance to enhance ethical practices, especially in regions with weak regulatory frameworks.Social implicationsThis study highlights how local wisdom like Tri Hita Karana can drive ethical governance, providing a model adaptable to various contexts for sustainable anti-corruption efforts.Originality/valueThis study shows how cultural values can enhance anti-corruption efforts, offering a framework adaptable to diverse global settings.

Keywords: Tri Hita Karana; Balinese culture; Anti-corruption; Accounting practices; Organisational change (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-11-2023-0182

DOI: 10.1108/JAOC-11-2023-0182

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