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Society, Management and Accounting

Relevance in Modern Society

Karma, Dharma, Purushartha, Ashram System

Paper I · Unit 3 Section 7 of 11 0 PYQs 26 min

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Relevance in Modern Society

6.1 Karma in Modern Life

  • Psychological relevance: Karma as accountability — the idea that actions have consequences encourages responsible behaviour.
  • Management application: Karma Yoga principles used in corporate ethics — servant leadership, purpose-driven work (B Corps, CSR mandates under Companies Act 2013 — 2% of net profit to CSR).
  • Social justice: Critics note karma can justify oppression ("they suffer because of past-life karma") — both Gandhi and Ambedkar explicitly rejected this interpretation.

6.2 Dharma in Constitutional Context

The Indian Constitution embeds Dharmic values without using the word:

  • Art. 51A(a): Abide by the Constitution and respect its ideals — echoes Rashtra Dharma (duty to the nation).
  • Art. 51A(g): Protect the natural environment — echoes a Dharmic relationship with nature.
  • Art. 51A(e): Promote harmony and the spirit of common brotherhood — echoes Sadharana Dharma.
  • Uniform Civil Code (Art. 44): A DPSP that aspires to replace separate personal laws (based on religious Dharma) with a common civil code — tensions between constitutional Dharma and religious Dharma.

6.3 Ashram System and India's Elder Care Challenge

India has 138 million elderly (60+) as of 2021, projected to reach 346 million by 2050 (UNFPA). The Vanaprastha-Sannyasa model has modern relevance:

  • Maintenance and Welfare of Parents and Senior Citizens Act, 2007 (amended 2019): Makes children legally responsible for maintaining parents — statutory Grihastha-Dharma.
  • National Policy on Older Persons (NPOP, 1999): Promotes active ageing, pension security.
  • Breakdown of joint family (urbanisation) disrupts traditional elder care.

6.4 Purushartha and Economic Development

The Artha dimension of Purushartha legitimises the pursuit of prosperity within ethical bounds — relevant to debates on:

  • Business ethics vs. profit maximisation: Dharma regulates Artha.
  • Environmental sustainability: Artha (economic growth) must be constrained by Dharmic duties to nature.
  • India's GDP target: Reaching $5 trillion economy (Artha) must be balanced with social justice (Dharma).