Based on the illustration above, we can see that certifications have an influence on human behavior.They affect
students to take certifications after finishing their accounting coursework and affect educators to design accounting
education that connects to certifications.By using the logic, we can direct professional accountants to behave ethically
be in rational consciousness, psycho-spiritual consciousness, and divine consciousness through certifications.
111 Of course, the certifications we mean here is different with the certifications as mentioned above.Our certifications
are not oriented to escalate the average salary of a professional accountant, rather to improve the quality of inner self
of the accountant towards a perfect one. Through the inner improvement, the accountant gains some benefits.One of
them is spiritual happiness, i.e., the feeling of being spiritually close to God, to other people, and to nature.The
accountant, in this context, is enlightened.In other words, our certifications here are the ones that may guide
professional accountants to be the enlightened ones.
111 Based on three sorts of consciousness, we have three types of certifications, i.e., Certified Ethical Accountant -
Rational consciousness (CEA-Rc), Certified Ethical Accountant - Psycho-spiritual consciousness (CEA-PSc), and
Certified Ethical Accountant - Divine consciousness (CEA-Dc) (see Table 2).
111 CEA-Rc is a certificate given to a professional accountant who dominantly using his or her rational consciousness
to serve clients.His or her behavior is mostly driven by integrity, objectivity, professional competence and due care,
confidentiality, and professional behavior.
111 A professional accountant who has already had CEA-Psc is the one who all the time utilises psycho-spiritual
consciousness to serve clients.Under the certification, the accountant relies on the feelings of pure sincerity and
love.The feelings are the main drivers that direct the ethical judgment and behaviour of the accountant.
111 CEA-Dc is the last type of certification.It is the one that is given to a professional accountant who continuously
performs divine consciousness to serve his or her clients.The accountant, in performing daily professional tasks,
heavily trusts in divine will to take ethical judgment and behaviour.At this level, the accountant does not only go
beyond the rational consciousness and psycho-spiritual consciousness, but also enlightens both of them.The
accountant, at this level, is the perfect accountant.