GROSS NATIONAL HAPPINESS, the Development Philosophy of Bhutan While the greatest Economists over the world are arguing that the key to happiness is obtaining and enjoying material development, Bhutan on the contrast has chosen a different belief approach to happiness. Bhutan adheres to a very different belief and advocates that amassing material wealth does not necessarily lead to happiness. Rather than measuring its progress by the popular idea of Gross Domestic Product, Bhutan measures it through Gross National Happiness. The concept of Gross National Happiness is based on the premise that true development of human society takes place when material and spiritual development occur side by side to complement and reinforce each other. The philosophy of Gross National Happiness has recently received international recognition and the UN has implemented a resolution “recognizing that the gross domestic product does not adequately reflect the happiness and well-being of people,” and that “the pursuit of happiness is a fundamental human goal”.