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Doctoral research explores management principles in light of Maharishi Vedic Science
Maharishi University of Management, USA - Achievements Translate This Article
30 January 2012
Manjunath Rao, a PhD candidate at Maharishi University of Management, explains more about his groundbreaking research, which is garnering significant attention from experts in the field of lean accounting.
See Part I of this article, which describes the growing recognition of Mr Rao's research among the lean accounting professional community.
Mr Rao and his doctoral thesis advisor, Associate Professor Andrew Bargerstock, published a paper in the fall 2011 issue of Management Accounting Quarterly, the refereed online journal of the Institute for Management Accountants (IMA).
The article, ''Exploring the Role of Standard Costing in Lean Manufacturing Enterprises: A Structuration Theory Approach,'' presents the theory and research plan for Mr. Rao's dissertation.
Mr. Rao recently explained in depth aspects of his dissertation research, from the perspective of Maharishi Vedic Science.
Mr. Rao utilized Giddens' structuration theory, a general social theory model, to test the relevancy and completeness of questions on his survey. In his dissertation, Mr. Rao will show how Giddens' theory mirrors Maharishi Mahesh Yogi's Consciousness-Based Samhita concept that explains the relationships among the knower, the known, and the process of knowing.
''For a long time there was a debate in Western sociological sciences regarding objective versus subjective approach to knowledge,'' said Mr. Rao. ''Giddens adopted a reconciliatory approach by stating that objective and subjective approaches are two sides of the same coin. He formulated the structuration theory wherein he introduced three concepts: structure (object), agency (subject), and systems (wherein duality of structure and agency interact).
''This three-concept model clearly overlaps with the Samhita model where Maharishi speaks of the same three concepts using the language of Maharishi Vedic Science: Chhandas (object), Rishi (subject), and Devata (process or systems).''
In June 2011, the IMA invited Mr. Rao to give a poster presentation of his research plan at its annual conference in Orlando, Florida. Last September he was one of two PhD students nationwide to be named Lean Accounting Student of the Year by the Lean Enterprise Institute. In December, he received a $4,000 research grant from the IMA to support his research. Mr. Rao, a Certified Cost and Works Accountant from India and a Certified Management Accountant (CMA), hopes to complete his PhD in Management by this June.
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