Article Review #1

From my reading of this article I believe that biblical principles should guide a Christian accountant in every aspect of their business. However, there are two particular ways that using Christian Principles within the discipline of accounting could help shape the way that Business is conducted. These two ways are, the way they are accountable to others as well as in the way that they steward the responsibilities given to him by his authorities.

First, the author was clear to elaborate that we as humans, especially as Christians, are not ever in the presence of true freedom. By this he was stating that the accountant was held responsible first to his or her biblical principles, however also to the generally acceptable accounting principles. This sense of responsibility to others was described in the article as, “accountability as a stimulus for self-control.” I found this description as especially thought provoking as it rings true to all people. Accountability as a stimulus for self-control was explained to mean that simply because one has the ability to do something does not mean that it is permissible for that person to peruse that specific objective. For example, a company may be able to change accounting formats to show a net gains instead of loss, but the ability to do so and the ethicality of that decision may not necessarily be aligned. Furthermore, this ideal of stewardship being a stimulus for self-control, is tightly related to the fruit of the spirit (Galatians 5:23). The author continues by stating that Hebrews 12:5-11 outlines that Growth in godliness does not come without being closely coupled with self-discipline. It goes on to state that this growth in godliness is the only way that we will ever acquire true san...

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...ring this information to someone outside the company such as an auditing firm.

I believe that business and accounting from my own personal biblical worldview should be based mainly on Biblical principles. I believe that just as God entrusts Paul in the New Testament outlines how to set up the infrastructure of the church, we can apply most of these same principles to business. I openly admit that some of the principals are specific to the church, and that some outside principals such as the generally Accepted Accounting Principles (GAAP) will always be required for those who need an adamant “line drawn in the sand” to base their methods off of. Although, I stand by the fact that biblical principles are the very best principles to implement in any aspect of life including accounting and business, because they are given to use through God’s infallible word of God.