AIMS International Conference on Value-based Management

August 11-13, 2010

Identifying Management Training Needs for Chartered Accountants Using Trigunas

Thomas Mathew St. Francis Institute of Management and Research, Mumbai saintl@vsnl.com 1. Introduction
The modern sciences consider the Universe is made up of basic physical particles that include electrons, protons, neutrons, mesons, gluons and quarks. However, at a spiritual level however, the Universe is considered to be made up of three subtle basic components (trigunas) namely sattva, raja and tama. In the word triguna, tri stands for three while gunas stand for subtle components. The characteristics of these are seen in the Table 1 below
Table 1

These components are subtle because they are intangible, not physical in nature and technically an advanced physical instrumentation will not be able to measure them. These three subtle basic components can only be perceived by the subtle sense organs or our sixth sense (ESP). These are The subtle basic sattva component that is the component nearest to divinity, hence its predominance in a person is characterized by happiness, contentment, virtues like patience, perseverance, ability to forgive, spiritual yearning etc. The subtle basic tama component that is the basest of the three. Its predominance in a person is reflected by laziness, greed, attachment to worldly matters etc. The subtle basic raja component provides fuel to the other two, i.e. brings about the action. So depending on whether a person is predominantly sattvik or tamasik the subtle basic raja component will bring about actions pertaining to sattva or tama. Due to the intangible nature of subtle basic sattva, raja and tama components, schools and universities that teach modern sciences are unaware that they exist. Hence they do not include them in their curriculum. As a result, the concept of the three subtle basic components may seem alien to some of us. However this does not discount the fact that they pervade our entire existence and the world we live in. Depending on which one of the three subtle components is predominant within us, it influences how we: a) React to situations b) Make decisions c) Make choices d) Live our lives The following diagram 1 obtained through the sixth sense (ESP) shows what the three subtle basic components look like when they are active.

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Diagram 1

The three subtle basic components are basically intangible particles. When they are active, i.e. when there is energy accompanying it they appear in a wave form. The explanation of the above is:i) Colour: The subtle basic sattva component appears yellow, the subtle basic raja component red and the subtle basic tama component black in colour when perceived through the sixth sense. ii) Wavelength: The subtle basic raja component being the most active is reflected in its wavelength, whereas the subtle basic sattva component being more tranquil has a longer wavelength. The disorganized and distorted nature of the subtle basic tama component is reflected in its irregular wavelength. iii) Amplitude: The amplitude of the raja component is the highest as it is most active. The subtle basic sattva component is lower and regular whereas the subtle basic tama component is low and irregular. iv) Length: Their length is dictated according to the need of the function. When we analyze the percentage of the three subtle basic components it appears as shown in Table 2
Table 2

As seen in Table 2 raja component is related to the functioning of the body, is the same in all the bodies. However there is a considerable difference between the sattva and tama components across the various bodies. This has a direct impact in the ability of the body to provide us sustainable and long lasting happiness. For example, the sattva component in the intellect body is high compared to the physical body. This is seen in the quality of the happiness when we are intellectually stimulated and satisfied that is of a higher quality and more lasting than happiness experienced due to the physical body. In management concepts this is essentially the Maslows theory. Our mind is a bundle of thoughts that can be categorised into three types of gunas, sattva, rajas and tamas. Together they create the maya that governs us and are the basic constituents of our subtle world, just as atoms and molecules are the basic constituents of the gross matter. Our dharmakshetra is a complex web of these gunas. This research paper looks at identifying the complex web for the Chartared accountants who are entering into their professional careers. Once the personality type is identified the training needs can be customized to achieve the desired results. The purpose of life is to move from the lower to the higher as evident from the Maslows heirarchy, that is from tamas to sattva and finally to a state of oneness with consciuosness. This is the reason for high sustainable success and contentment in our lives.

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It is very rare that a person is found to be entirely sattvik, rajasik or tamasik. Mostly a person is either sattvaraja or raja-sattva or raja-tama predominant. For example a sattva-raja person would have characteristics of both sattva and raja in almost similar proportion with predominance of sattva. All of us emit sattva, raja or tama frequencies depending on which subtle component is predominant. Personal wellbeing has been conceptualized as optimal functioning rather than merely absence of pathology. Research into wellbeing has been centered on the term subjective wellbeing (SWB), measured by overall satisfaction with life and by satisfaction across various life domains. SWB remains relatively stable over the lifespan, life events, including relationships, however the degree to which one experiences control over ones response to life events (perceived control) is considered to have a buffering effect for adverse life events and may enhance wellbeing. Perceived control enhances ones sense of purpose in life. Major domains for life satisfaction are positive relationships, health status and achievement of life goals.

2. Review of Literature
Diener (1997) defined subjective wellbeing (SWB) as how people evaluate their lives. SWB is considered to be a function of three variables: life satisfaction, lack of negative mental states and the presence of positive mood and emotion. Clemens et al (2008) reported gender differences in subjective well-being could therefore be related to gender specific access to goal relevant resources. In their analyses explored the relationship between gender inequality and subjective well-being. They tested the hypothesis as to whether societal gender inequality is related to the size of gender differences in subjective well-being in various societies involving countries like Norway, England, Germany, Spain and Israel. They found the size of gender differences varied with the extent of societal gender inequality and the cultural attitudes regarding gender equality in different countries. They also included individual resources like education and income in the analyses that reduced the size of gender and country differences. Ed Diener et al (2003) noted that personality dispositions such as extraversion, neuroticism, and self-esteem can markedly influence levels of SWB, although personality can explain a significant amount of the variability in SWB, life circumstances also influence long-term levels. McCrae et al (2000), Caspi et al (2005) identified that temperament is a unique contributor to personality and this forms the basis for supporting personality stability. It was found by Roberts, Walton & Viechtbauer (2006) that trait changes that are the reflection of a generalisable pattern of personality change development occurs in most people over the life course. The Swiss humanitarian Johann Pestalozzi, the American transcendentalists, Upanishadic thinkers of India and many stalwarts of the progressive education movement insisted that education should be understood as the art of cultivating the moral, emotional, physical, psychological, artistic, and spiritualas well as intellectual dimensions of the developing child (Forbes Scott H & Robin Ann Martin, 2004). The direct aim of ancient Indian education was to make the student fit to become a useful and pious member of society (Rangachar S, 1964). Inculcating the civic and social duties among the students was also a part of ancient Indian educational system. The students were not to lead a self-centred life. The most important idea governing the ancient system of education was that of perfection, for developing the mind and soul of man. Ancient Indian education aimed at helping the individual to grow in the power and force of certain large universal qualities which in their harmony build a higher type of manhood. Ancient Indian educational system focussed on building a disciplined and values-based culture. Human values such as trust, respect, honesty, dignity, and courtesy are the building blocks of any free, advanced society (Markandan N, 2005). Ancient education system aimed at character formation through proper development of moral feelings to make the students really learned, pure in their life, thoughts and habits (Biswanath Ghosh, 2005). Teaching of values, ideal life led by teachers, and examples of extraordinary personalities cited from the epics, poetry, literature and history-all these helped to mould the character of students (Altekar, A.S, 1943). There is a role of ancient Indian education in building a values-based culture. It tried to inculcate in the students the following qualities, social consciousness based on love for the humanity, character, honesty based on moral law, discipline based on the sense of duties and responsibilities of an individual. This plays a major role in making students realize their duties and responsibilities and emphasizes on the necessity of discipline for an orderly social life. Character and discipline cannot be imparted to an individual by preaching or through speeches. While students can be imparted with the knowledge of what is moral or immoral, what is discipline or indiscipline what is character or characterless; they can be made to act in conformity with the required standard of behaviour, only through personal example. These qualities are acquired by emulation in addition to education. Man out of his own wisdom and knowledge, invented many ways such as karma marga (way of works) gyana marga (way of knowledge) yog marga (way of concentrating of the mind), bhakti marga (way of devotion), to free himself from the bondage of sin. The word karma means several things. It may mean the deed or deeds of the individual. These deeds are 242

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1) Satvik-virtuous deeds, 2) Rajasik-prideful deeds, 3) Tamasik-evil deeds.

3. Research Methodology
The concept of the Triguna seems to have implication to our understanding of human behaviour. Attempts have been made in India in recent times to develop personality inventories based on the Triguna. One of the earliest available inventories was developed by Paramswarn (1963) and Uma, Lakshmi and Parameswaran (1971) named as Guna Inventory to assess the three Gunas. This inventory is based on the descriptions of the characteristics of the three Gunas as outline in the Smkhya Karika and The Bhagavadgita. It consisted of 24 Sttvic items, 27 Rjasic items and 29 Tmasic items in the form of statements as in an attitude scale. There are three response categories (agree, disagree and doubtful) for each item. The total score on each guna is the algebraic sum of the scores on the items for that Guna. This scale considers the Gunas as three independent dimensions in a similar manner as the Eysenckian dimensions of personality (Parameswaran, 1969). Mohan and Sandhu (1986, 1988) developed a Triguna personality inventory based on the Gita tyopology of personality (TGPI) to measure the three Guans as separate dimensions with one being predominant. They found that Sattva was distinct from Rajas and Tamas. Das (1987, 1991) also developed an inventory based on description of the characteristics of the three Gunas as outlined in the Bhagavadgita and envisaged of one guna as being predominant. He has found that Sattva, Rajas and Tamas are negatively correlated at significant levels and Rajas is closer to Sattva than Tamas in the hierarchy. Another psychometric means to identity the type of personality on the Guan system developed by Pathak, Bhatt and Sharma (1992) gives categorized norms and percentiles by which a persons relative position in a hierarchy could be established. Sattva, Rajas and Tamas scales show low correlation with each other, indicating independence among the three dimensions. Mathew (1995) developed IAS Rating Scale. This inventory was standardized on Kerala population. The instrument measures three broad behavioral tendencies: inertia, activation and stability. The IAS Rating Scale has 35 sub-scales of personality or for other rating (rating the personality of another person). IAS Rating Scale has high reliability and constructs validity. Marutham et al (1998) consider the three factors as independent of each other. The inventory is constructed on views depicted in Smkhya Karika and Bhagavadgita. However, correlations between Sattva and Rajas, and Sattva and Tamas are significant though not high. This shows low independence among the three factors. Wolf (1998) developed Vedic Personality Inventory (VPI) to assess the validity of the Vedic concept of three Gunas- Sattva, Rajas and Tamas, or modes of nature. The items of this inventory are derived from a Vaishnava tests. It was decided to use the questionnaire developed by KIRTI as it was easy to administer and evaluate in order to classify the sample. It is possible to distinguish the personality type according to the predominant subtle component based on the pointers for various attributes like personality defects, virtues, ways of giving happiness, relationship with others, sleep etc. These attributes are measured using the questionnaire developed by Maa Gyaan Suveera of The KI Research and Training Institute (KIRTI) Muni Ki Rett, Rishikesh. A total of 19 questions are given to the sample and they have to select the options offered to each question by marking the one closest to their behaviour. The total of the options give the subtle component. A total of 45 Chartered accountants were administered the questions using a power point and the subjects were asked to tick the answer sheet in terms of the three options. Anonymity of subjects was maintained as the survey name to avoid bias. The sample came from ICAIs (Institute of Chartered Accountants of India) May 2010 students allocated to our Management Institute for training in management skills. The sample numbered 45 out of which 30 were male and 15 female. The analysis was done on basis of gender, age of the respondent in years and months, work experience in years, education after the school in years, family size in number and number of friends with two alternatives of many friends and few friends that is totalling less than three in number. Psychology aims at moving the mind from Tamas to Rajas and eventually to Sattva. This means moving from an ignorant and physically oriented life (Tamas), to one of vitality and self-expression (Rajas), and finally to one of peace and enlightenment (Sattva). The three stages involve 1. Breaking up Tamas, developing Rajas Moving from mental inertia to self-motivated action. 2. Calming Rajas, developing Sattva Moving from self-motivated action to selfless service. 3. Perfecting Sattva Moving from selfless service to meditation. Naturally it is important to know what stage is appropriate for a person. A person in a Tamasic condition requires outer activity to break up their inertia; he or she cannot simply be asked to sit quietly and meditate. At such times Rajasic (active) methods are necessary and Sattvic (passive) methods may not be sufficient. The person requires communication and working with other people. A person in a Rajasic condition, however, 243

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requires a reduction of activity and interiorization of consciousness (development of Sattva). Yet this must be done gradually because Rajas does not subside all at once. The person must be introduced into meditation through practical therapies of yogic postures, mantras or visualizations. A person in a Sattvic condition requires spiritual practices and not ordinary psychological treatment, and can easily move into meditation without much external support. However, these three stages are not simply different levels. We all have Tamasic, Rajasic and Sattvic factors in our minds. We all need each of these three processes to some degree. There are times when our minds are Tamasic, like right after waking up in the morning or when daydreaming in the afternoon. Whenever we are mentally dull or emotionally depressed Tamas is predominant. Rajas prevails when we are agitated, disturbed, active or outgoing, like when we are very busy working with a number of people or projects. Sattva prevails when we are quiet, peaceful and content, or naturally fall into meditation. Similarly we should not judge other people by how they appear when dominated by one quality only. Even a spiritually advanced person has Tamasic moments or periods when he or she may do something regrettable. In the same way spiritually undeveloped persons have Sattvic moments when they may do something inspired, noble or kind. When looking at ourselves we should try to see all three factors in our nature and behavior and try to develop our Sattvic side.

4. Data Collection and Findings

The data was collected on the first day of the training with each of the 19 questions codified and the final ranking of the subtle factors as low which consists of 1 to 6 ticks, medium as 7 to 9 ticks and high as 10 to 18 ticks. The data was entered into SPSS 15.0 and analysed. The scale reliability for the 19 questions which looked at the three subtle factors that is Tamasic, Rajasic and Sattvic was checked. Table 3 shows the Cronbachs alpha score.
Table 3 Reliability Statistics Cronbach's Alpha .638 Cronbach's Alpha Based on Standardized Items .637 N of Items 19

This shows that the scale used to measure the subtle factors that are Tamasic, Rajasic and Sattvic was reasonably good and did not require any removal of the questions as the scale did not show much improvement from that based on the standardized 19 questions. It was then decided to build a model for each of the subtle factor based on the 19 questions that were asked to the respondents. The Table 4 shows the building of the regression model for the Tamasic ranking using the linear regression using the stepwise entry for the 19 questions. Table 4
Model 3 R .871(c) R Square .760 Adjusted R Square .727 Std. Error of the Estimate .10252

a Dependent Variable: TAMASIC RANK c Predictors: (Constant), Footwear, Conduct on Return to Home, Music Liking The explanation of the Tamasic ranking based on the Table 4 shows three predictors among the 19 questions; that is the preference of footwear used, the conduct on returning to home and the favourite music liking. The regression coefficient was 0.871. The equation is Tamasic Rank = 0.494 + 0.197 Footwear + 0.166 Conduct on return + 0.63 Music liking The Table 5 shows the building of the regression model for the Rajasik ranking using the linear regression using the stepwise entry for the 19 questions.

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Table 5
Model 3 R .710(c) R Square .504 Adjusted R Square .463 Std. Error of the Estimate .49104

a Dependent Variable: RAJASIC RANK c Predictors: (Constant), Lunch, Language - Work/Study, Appraise Stranger The explanation of the Tamasic ranking based on the Table 5 shows three predictors among the 19 questions; that is the lunch preference, language used at work/study and the appraisal of strangers by the respondent. The regression coefficient was 0.710 The equation is Rajasic Rank = -0.477 + 0.628 Lunch + 0.442 Language + 0.382 Appraise stranger The Table 6 shows the building of the regression model for the Satvik ranking using the linear regression using the stepwise entry for the 19 questions.
Table 6 Model 2 R .811(b) R Square .657 Adjusted R Square .639 Std. Error of the Estimate .40583

a Dependent Variable: SATVIK RANK b Predictors: (Constant), Music liking, Language - Work/study The explanation of the Satvik ranking based on the Table 6 shows two predictors among the 19 questions; that is the lunch used, language used at work/study and the favourite music liking by the respondent. The regression coefficient was 0.811 The equation is Satvik Rank = 4.265 - 0.691 Music liking - 0.393 Language The correlations for the various variables were analyzed by controlling the three subtle factors and the Table 7 was obtained
Table 7 Control Variables (Three Factors) Gender Correlation Significance (2-tailed) df Work Experience Correlation Significance (2-tailed) df Family Size Correlation Significance (2-tailed) df Age Correlation Significance (2-tailed) df Education After SSC Correlation Significance (2-tailed) df Number of Friends Correlation Significance (2-tailed) df Gender 1.000 . 0 -.257 .303 16 -.226 .366 16 -.321 .193 16 -.640 .004 16 .325 .188 16 Work experience -.257 .303 16 1.000 . 0 -.175 .489 16 .303 .222 16 .247 .324 16 -.064 .802 16 Family Size -.226 .366 16 -.175 .489 16 1.000 . 0 .421 .082 16 .574 .013 16 .000 1.000 16 Age -.321 .193 16 .303 .222 16 .421 .082 16 1.000 . 0 .588 .010 16 -.235 .347 16 Educa tion after SSC -.640 .004 16 .247 .324 16 .574 .013 16 .588 .010 16 1.000 . 0 -.099 .697 16 Number of Friends .325 .188 16 -.064 .802 16 .000 1.000 16 -.235 .347 16 -.099 .697 16 1.000 . 0

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The three subtle factors being controlled there was a significant correlation (0.05%) between a) Gender and Education after schooling = -0.640 b) Family size and Education after schooling = 0.574 c) Age and Education after schooling = 0.588

5. Recommendations and Conclusions

The questionnaire used by the Kirti Institute at Rishikesh is reliable enough to measure the three subtle factors for Chartered Accountants who are passing out to enhance their career prospect. There is a need for understanding their training needs in terms of the management skills to be imparted with the effect of a proper personality inventory. The training needs have to be focused based on the background of the input so that it can be effective in developing the happiness for the lifetime. Identification of the Tamsic nature shows that the footwear, music preference and the conduct on returning home are good characteristics that needs to be looked at in order for the breaking up the mental inertia and moving to a self motivated action. The respondents who are in the Rajasic once identified have to be moved in a calm manner from a self motivated action to a selfless service. The study shows that the Rajasic nature is explained by the lunch preference, language used and the appraisal of strangers. Those exhibiting these characteristics need to be shown the way to achieve a service that is for others instead of the self. The Satvik person requires the inputs on spiritual practices and they can easily move into meditation in order to perfect this state. This would be the peak of Maslows heirarchy. The study shows that there are two main functions that need to be studied that is the liking for music and the language used. This is the medium to input the spiritual practices to achieve the high level of happiness. The correlation has been found to relatively good and in the positive direction for the education after schooling and family size or age of the respondents. This correlation also shows a negative relation between the education after schooling and gender. So these factors are vital while determing the three subtle factors of Tamasic, Rajasic and Sativic nature of the chartered accountants.

6. Issues and Challenges

There are several issues as the sample size was restricted to the chartered accountants passing out from one batch in the mid of 2010. In the coming months there is possibility to increase the sample size to 250 that will enable a more focused result on identifying the predictors for the three subtle factors and also the issue to the variable would become very focused which can then help the trainer to look at the issues in a more confident manner. There is a possibility to study another discipline that is the engineers in the similar manner and their training requirements would be different from that of the chartered accountants. The author is going to expand the study to analyze 250 engineers from the computer science and internet technology field. These students will be from the second and fourth (final) year of their engineering. These students will be from a medium sized engineering college in terms of ranking from the city of Mumbai. The ranking would be 20th from 45 engineering colleges in Mumbai. The data collection and research methodology will be the same as for the chartered accountants that is the questionnaire will be distributed before the management training. The training needs for both the chartered accounts and the engineers are similar that is to develop the management skills to enhance their capability in terms of happiness for their lifetime.

7. References
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8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18.

Ed Diener, Shigehiro Oishi, and Richard E. Lucas (2003), PERSONALITY, CULTURE, AND SUBJECTIVE WELL-BEING: Emotional and Cognitive Evaluations of Life. Annual Rev. Psychol. 54: pp 40325. Forbes, Scott H., Robin Ann Martin.2004. What Holistic Education Claims About Itself: An Analysis of Holistic Schools Literature, paper presented at the American Education Research Association Annual Conference (San Diego, California). Markandan, N.2001. The Value and Purpose of Education, Contributions Towards An Agenda For India, Indian Institute of Advanced Study, Shimla. Marutham, P. Balodhi, J.P., & Mishra, H. (1998), Sattva, Rajas, Tamas (SRT) Inventory. NIHHANS Journal, pp 15-19. McCrae R.R, Costa P.T. Ostendorf F, Angleitner A, Hrebickova M & Avia M D (2000), Nature over nurture: Temperament, life span and development. Journal of Personality and Social Psychology, 78(1): pp. 173-186. Mohan, V., & Sandhu, S. (1986),Development of scale to measure Sattvic, Rajaicand Tamasic Guna. Journal of Indian Academy of Applied Psychology, 12, pp 46-52. Parameswaran, E.G. (1969), Indian Psychology-The Need for Break through An Attempt. Research Bulletin, 5, 75-80. Ramajois, M. (1987), National Unity, Equality, Rule of Law and Creating Men of Quality. Dharwad, Karnataka University. Rangachar, S. (1964), Early Indian Thought. Mysore, Geetha Book House. Roberts B W, Walton K E & Viechtbauer W (2006), Patterns of mean level change in personality traits over the life course: A meta analysis of longitudinal studies. Psychological Bulletin, 132(1): pp. 1-25. Wolf, D.B. (1998). The Vedic Personality Inventory: A Study of Gunas. Journal of Indian Psychology, 16 (1), pp 26-43.

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