Buddhist Psychology Model for Promotion Holistic Health of Professional Accountants

Abstract

             The objectives of the study were 1. to study the principles, concepts and theories related to the promotion of holistic health of professional accountants; 2. to create a model of Buddhist psychology for promoting the holistic health of professional accountants; and 3. to present a model of Buddhist psychology for promoting the holistic health of professional accountants. The study was a qualitative research divided into 2 phases: Phase 1, writing the template model and Phase 2, presenting the model of study. The study in collecting data from more than 115 documents and articles related, and using an in-depth interview to collect data from 18 key informants including the experts and specialists in the relevant fields, the focus group discussion was also conducted with 12 experts and specialists, and to prove a right and effective model, the connoisseurship by 7 experts and specialists was employed. Qualitative data were analyzed using content analysis to get consistent with the research objectives.

             The results showed that 1. the concepts and theories related to the enhancement of a holistic health of professional accountants consisted of many theories including two principles of Buddha Dharma, namely, the Tri-sikkha principle and the Bhavana 4 principle, and 2 psychological concepts, namely, the PERMA Model and Roy's Adaptation Model as appropriate consistent to the enhancement of a holistic health of professional accountants in four areas including body, mind, society, and wisdom. 2. the creation of a Buddhist psychology model for enhancing the holistic health of the professional accountant was the integration of 3 principles and concepts together including Buddhism, Psychology and the concept of professional accountants in order to obtain a model for enhancing the holistic health of professional accountants, called “SURIYO Model” consisted of 1) the name of model, 2) the principle and rationale, 3) objectives, 4) the content of model, 5) the implementation of model, and 6) monitoring and evaluation processes in terms of learning and practicing 6 processes to enhance the holistic health in four areas. and 3. With the respect to a presentation of the Buddhist psychology model for enhancing a holistic health of professional accountants, called “SURIYO Model” consisted of 1) strength that included a physical and mental strength, 2) understanding that was a correct understanding of reality, 3) relationship that was a good relationship with colleague and other societies, 4) integrity that was a professional integrity, oneself, thought and action, 5) youth that was the feeling of being young and alive both physically and mentally, and 6) opportunity that was seeing opportunities in every moment, even in crisis by realizing the career advancement opportunities for enhancing a holistic health with the connoisseurship of the experts in the confidence and completeness of the model at a mean of 4.285 out of the full score of 5.00. It indicated that the model had the opinion value at the level of assessment at a good to very good level that is usable and can be further developed into an intensive course as appropriate in the future as well as being able to be applied to other professionals and the general public.