there are many disputes and issues waiting for clarification with regard to the definition and scope of workplace spirituality. the authentic spirituality is much more important than technique spirituality, which can be inferred that spirituality is more important then workplace. there for his study adopted the perspective of hierarchical liner model and divided workplace spirituality into two aspects, which are spiritual awakening on the organizational level. the empirical organizational spirituality are different constructs, and earning management in other words workplace spirituality can reduce the motivation for earnings management. in addition the coefficient of spiritual awakening is significantly greater than that of organizational spirituality. this means that the motivations for earning are more subject to influence of spiritual awakening which is consistent with the above mention status of people as the center of economic activities. the empirical study also fund that the spiritual awakening of individual is highly subject to the influence of organizational spirituality and spiritual awakening is an important intervening factor. this study did not find any similar conclusion for past literature. undoudtedly this is an encouraging result and one of major theoretic contributions of this paper.