That any underlying values used to drive SHRM need to differ from a westernized perspective in some way, is supported by most authors discussing the role of GNH in Bhutanese development (Ura,2005;Hershock,2004;Prakke,2005;Hirata,2005). Prakke(2005) goes further arguing that the pillars are not enough: for there to be successful development in Bhutan which reflects its unique culture and history, the pillars will need to be underpinned by spiritual integrity. One of the aspects of Bhutan which is not always discussed in the formal documentation, but is clear to see in everyday life, is the underpinning philosophy of Buddhism which is an essential element of Bhutanese life; the intergration of Buddhist principles into asymmetries and capabilities will be vital if new policies and processes are to fit with both the culture already in situ and that being developed over time. Only with this in place will there be certainty that the development does not become a synonym for westernization.” Based upon this premise, a table can be developed which links the underlying values, desired HRM outcomes, and the outcomes required by Bhutan according to its current strategic documents(Table II).