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This paper is to examine the factors associated with partner violence (IPV) in Bhutan.

The nationally representative National Health Survey data conducted in 2012 was used. The survey included 12,210 women aged 15–75 years. Multiple logistic regression accounting for complex survey design was performed to assess the possible association of the putative factors with physical, sexual, psychological and any IPV experienced in the past 12 months before the survey.

Alcohol consumption, quarrelling habits and extramarital relationships of husbands/partners were associated with the experience of all types and any IPV. Women performing household chores had increased odds of sexual and any IPV, and those whose husbands had low education levels were more likely to experience physical IPV. Women living in households with >9 members had reduced odds of physical and any IPV. Women married to older husbands/partners were less likely to be psychologically abused. Women from poorer wealth quintiles and who married before reaching 18 years of age also had greater odds of any IPV.

Poor relationship quality, alcohol use, household size, low education, early marriage, poor wealth status and husband’s age were factors associated with one or more types of IPV in Bhutan. Interventions to reduce alcohol use, transform social norms, promote healthy relationships and enhance female empowerment through socio-economic programs may help prevent IPV.

This paper aims to outline the history of libraries in Bhutan, to describe the current state of library development and to recommend priority areas for library enhancement.

The authors have worked extensively as library professionals in Bhutan and share factual details derived from their personal experience. They review the published literature, particularly the fieldwork of two scholars who studied Bhutan’s libraries and library workers. The authors use their own experience to interpret those findings and make suggestions for future development.

The paper briefly traces the evolution of print culture and the history of libraries, exploring monastic, school, college, public and national libraries. The paper examines government policies regarding education and libraries and discusses the acknowledgment of the value of libraries and the lack of actual support.

There is limited study of the history of reading culture or libraries in Bhutan. The authors document their first-hand experiences and efforts to implement systems for library resource sharing and professional development. The authors hope that this record will serve to illuminate past effort, to describe the unique information environment in Bhutan and to guide future decision-making. The authors recommend many future avenues for study, including reading habits, information-seeking behavior and attitudes toward libraries and librarians.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.