Manusa Yadnya and Ngayah in Audit Practice: A Heuristic Study of Professional Identity Construction Among Balinese Hindu Public Accountants

Manuscript type: Research paperResearch aims: This study examines how Balinese Hindu publicaccountants integrate Manusa Yadnya and Ngayah into contemporary auditpractice to construct an authentic professional identity that responds topersistent audit quality challenges.Design/Methodology/Approach: This study employs a heuristic casestudy methodology to explore the lived experiences of six Balinese Hindupublic accountants through in-depth qualitative analysis.Research findings: The findings show that participants constructprofessional identity through three dimensions: transformation ofspiritual consciousness, integration of ethical practice, and relationalrestructuring through Tri Hita Karana principles. These spiritualframeworks strengthen professional competence by generating intrinsicethical motivation that goes beyond regulatory compliance and transformsaudit work from a technical procedure into meaningful service.Theoretical contribution/Originality: This study extends virtue ethicstheory by demonstrating how indigenous spiritual traditions can providetranscendent foundations for professional virtue development. It alsoadvances professional identity theory by revealing synthesis rather thanconflict management between personal values and professional demands.In addition, the research introduces Manusa Yadnya and Ngayah as viableframeworks that complement the International Federation of AccountantsCode of Ethics.Practitioner/Policy implications: The study offers audit firms andprofessional bodies frameworks for culturally responsive ethics programsthat move beyond compliance-based approaches. It demonstrates thatintegrating authentic spiritual consciousness with technical competencecan provide sustainable pathways for strengthening professionalintegrity and may help reduce audit deficiencies through intrinsic ethicalmotivation.Research limitation: The heuristic approach introduces researchersubjectivity in interpretation. Despite validation through triangulationand member checking, the findings reflect an engaged understanding andmay differ under alternative analytical perspectives.