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The book also integrates philosophical perspectives, particularly from Buddhist principles, linking spiritual concepts such as mindfulness, balance, and ethical conduct with the
professional values of transparency, prudence, and accountability in modern accounting. This intersection between ethics and economics demonstrates how Indian thought harmonized material prosperity with moral integrity.
The preparation of this work was inspired by the national objective of promoting the Indian Knowledge System (IKS) as envisioned by the National Education Policy (NEP) 2020, which seeks to integrate traditional wisdom with contemporary education and research. The authors collectively aspire that this publication will serve as a valuable academic resource for students, teachers, researchers, and professionals in commerce, management, and economics, fostering appreciation for India’s intellectual contributions to global knowledge.