Understanding the management accounting practices in the light of spiritual paradigm: an alternative lens to economic-rational thinking

This paper aimed to provide theoretical elements that contribute to understanding the management accounting practices using the concepts advocated by spiritual paradigm, seeking to share alternative lens that can provide different views of managerial accounting that are most contributory to management. Thus, we discussed the fundamental pillars of spirituality in the environment of management accounting through the analysis of some spiritual values that can assist in creating a job environment more favorable for the management accounting professional can perform their tasks in order to extend the number of variables involved in decision-making business, thereby assisting the manager with useful information. It might be inferred that at the workplace more spiritual, in which the professionals (both accountants and managers and employees) are used for spiritual values cited in this study, the management accounting practices can be attained in a more conscious, in order to demonstrate the real business situation, because the person who decides whether or not its use, has within himself these values by practicing them regularly. It is noted that the values discussed in this essay should not be viewed as individual, therefore, to be taken together, lead to and form a "virtuous web" or a system of mutual cooperation between all participants in the team´s business towards a common goal greater.