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In recent years, research focusing on intangible issues in business contexts has flourished. The authors of thecurrent study aimed to contribute to this research by considering managers in terms of their spiritual leadership,spirituality and religiosity. This study addresses these concepts and tests a model that assesses the relationshipsbetween the spiritual leadership attributes of top Turkish managers and the spirituality and religiosity of thoseindividuals. The results reveal four key elements. First, the spiritual leadership of top Turkish managers dependsupon their wisdom and altruism. In addition, their spirituality is comprised of their approach to immateriality andtheir spiritual awareness. Furthermore, there are no common factors among spiritual leadership, spirituality andreligiosity. Finally, although the factors that form spiritual leadership, spirituality and religiosity have very weakand positive relationships, no statistically significant relationship was found between spiritual leadership and theissues of spirituality and religiosity.
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