Abstract
Management practise have been long underway, but formal study of
knowledge management is relatively new. Initial thought about management theory
(Hodgets, 1979) has evolved since Sumarian (3000 BC) in which there is
religious doctrine that human sacrifice shown by the God through the exchange
of material. This article considers the characteristics of the development of
management science based on the spiritual aspect. Perspective of spirituality
is very interesting to study because at present the development of management
theory has moved towards the practises that emphasize the values of culture. The
values of culture held by individuals will control the behavior and further
change the status of a worship. Thus, the values of culture will be strengthen
individual spirituality which owned, so it can create an organization
competitive advantage.
Keyword ;
Spirituality, Management,
Culture, Competitive Advantage

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