This 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.
Semi-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.
The 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.
While 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.
Insights from this study guide policymakers in incorporating cultural values into governance to enhance ethical practices, especially in regions with weak regulatory frameworks.
This 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.
This study shows how cultural values can enhance anti-corruption efforts, offering a framework adaptable to diverse global settings.
