Christian Business Review 2019: Workplace Practices That Glorify God (Issue 8)

Christian 

Business Review 

IN THIS ISSUE 

3 

9 

13 

Living Cases 

A Yielded Life 

by Michael L. Kern, III 

Business for the Glory of God 

by Wayne Grudem 

Witnessing at Work: When It’s Taboo to 

Talk about Religion 

by Michael Cafferky 

A PUBLICATION OF THE CENTER FOR CHRISTIANITY IN BUSINESS 

ISSUE 8 

26 

Taking Ownership While Giving Glory to God 

by Matthew Wilson 

ARCHIE W. DUNHAM COLLEGE OF BUSINESS, HOUSTON BAPTIST UNIVERSITY FALL 2019 

WORKPLACE 

PRACTICES THAT 

35 

45 

55 

Supply Chain Management: Perspectives from 

Christian Ethics 

by Joshua Strakos, Blaine McCormick, and 

Matthew Douglas 

Imago Dei: How Accountants Glorify God 

by Susan Van Weelden and Laurie George Busuttil 

Christian Influence on Culture: Building Shalom 

in the Marketing Workplace 

by Mary Ann Harris and Laureen Mgrdichian 

Gl rify 

G d 

1 

CHRISTIAN BUSINESS REVIEW Fall 2019




ISSUE 8 


EDITOR 

Ernest P. Liang 

Houston Baptist University 

PUBLISHERS 

Robert B. Sloan 

Michael Kenneth Holt 

CONTRIBUTING EDITORS 

Richard Martinez, North Greenville University 

Darrell Bock, Dallas Theological Seminary 

Michael Cafferky 

Southern Adventist University 

(retired) 

Marjorie Cooper 

Baylor University 

Al Erisman 

Seattle Pacific University 

Timothy Ewest 

Houston Baptist University 

David Gill 

Gordon-Conwell Theological 

Seminary (retired) 

REVIEW BOARD (2018-2019) 

Doris Gomez 

Regent University 

David Hagenbuch 

Messiah College 

Jeffrey Haymond 

Cedarville University 

Wallace Henley 

Belhaven University 

Billy Morehead 

Mississippi College 

Walton Padelford 

Union University (retired) 

Yvonne Smith 

University of La Verne 

Jason Stansbury 

Calvin College 

Marty Stuebs 

Baylor University 

Michael Wiese 

Point Loma Nazarene University 

The Christian Business Review, Issue 8. Copyright 2019 Houston Baptist University. All rights reserved by original authors except as noted. Submissions to this 

journal are welcome. Email us at cbr@hbu.edu. To learn about the Center for Christianity in Business, please visit www.hbu.edu/ccb. 

Library of Congress Cataloging Data 

Christian business review (Print) ISSN 2334-2862 

Christian business review (Online) (www.hbu.edu/cbrj) ISSN 2334-2854 

DISCLAIMER 

The views expressed in the articles or commentaries in this publication are solely the authors’ and do not necessarily reflect the views and opinions of the Christian 

Business Review, Houston Baptist University (HBU), the HBU Archie W. Dunham College of Business, or the Center for Christianity in Business. 

CENTER FOR CHRISTIANITY IN BUSINESS 

MISSION 

The mission of the CCB is to equip and encourage leaders to carry their faith into organizations by developing and delivering a distinctively Christian worldview for business. 

INITIATIVES 

1 

RESEARCH 

Consulting Engagements 

Scholarly Journals 

Research Seminars and Symposia 

Resident Scholars Program For Faith 

and Business Research 

CHRISTIAN BUSINESS REVIEW Fall 2019 

COMMUNICATION 

Speaker Series 

Christian Business Leadership Video 

Series 

Newsletter on Faith and Business 

EDUCATION 

Annual Mentoring Conference 

Executive Education Programs

IN THIS ISSUE 




ISSUE 8 


Living Cases 


A yielded life is a blessed life for the people of faith 

by Michael L. Kern, III 

3 35 

Supply Chain Management: 

Perspectives from Christian Ethics 

A Christian ethical approach to understanding how 

operators in the modern supply chain can add 

meaning in God’s Kingdom 

by Joshua Strakos, Blaine McCormick, and 

Matthew Douglas 

9 

Business for the Glory of God 

How imitating God defines the true 

purpose of business 

by Wayne Grudem 

45 

Imago Dei: How Accountants 

Glorify God 

A framework for the accounting profession from the 

perspective of the Imago Dei 

by Susan Van Weelden and Laurie George Busuttil 

13 

Witnessing at Work: When 

It’s Taboo to Talk about Religion 

A guide to witnessing at work using the 

language of business 

by Michael Cafferky 

55 

Christian Influence on Culture: 

Building Shalom in the Marketing 

Workplace 

How Christian marketers can make a difference for God 

in the challenging marketing communications industry 

by Mary Ann Harris and Laureen Mgrdichian 

26 

Taking Ownership While Giving 

Glory to God 

Perspectives on taking ownership in work efforts from 

a Christian worldview 

by Matthew Wilson

LIVING CASES: PERSONAL SPIRITUAL JOURNEYS OF 

MEN AND WOMEN IN BUSINESS 


A YIELDED LIFE IS A BLESSED LIFE FOR THE PEOPLE OF FAITH 

MICHAEL L. KERN, III 

INTRODUCTION 

As I sat down to write this personal story, I 

asked myself, “What do I wish I had learned 

earlier in my journey to leadership? What key 

truths, had I known them sooner, would have 

propelled me faster and more easily toward 

the leadership role in which I now operate?” Since I have made 

many missteps along the way, and since experience, though 

at times painful, is the best teacher, the list of lessons I have 

to choose from is lengthy. Upon reflection, however, three 

truths stood out: God’s opinion is all that matters, God gives no 

regrettable experiences, and God demands our total submission. 

If we can learn to embrace these truths, He will, “through his 

mighty power at work within us…accomplish infinitely more 

than we might ask or think” (Eph. 3:20 NLT). 

THE ONE OPINION 

THAT MATTERS 

When my kids were little, they believed that I was 

the strongest man in the world. I would come 

home from work to be welcomed by little feet 

running to the door to greet me. “Daddy, daddy!” they 

would exclaim, “Pick me up!” Now that my children are in 

the teenage years, they have a different view of their dad. 

They see that I’m not going to win any Mr. Universe awards 

(at least not this year) and my physique is not likely to turn 

any heads at the beach. While still dashingly handsome 

by my wife’s lofty standards, I will admit that I have given 

in to latching my belt one hole closer to the end. Don’t 

get me wrong – my kids still absolutely love me, but their 

perception of me has changed. This is how life is. People’s 

opinions of us change all the time. 

3 


LIVING CASES 

As a leader, it is no different. One day we are viewed as a 

terrific visionary who is able to inspire others to accomplish 

great things, and the next day we are criticized for the 

necessary but unpopular decisions we have made. The 

Apostle Paul and Barnabas experienced this in Lystra (as 

recorded in Acts 14). One day the citizens are lauding them 

as gods and preparing to make sacrifices to them. The next 

day they are stoning Paul and dragging his body out of the 

city. If we cling to the opinions of man, we will be like a sheet 

hanging on a clothesline that is whipsawed in every direction 

as the winds indiscriminately blow. The result is an unstable 

and unsatisfied life, and no one wants to follow a leader who 

exhibits these characteristics. 

The only opinion that truly matters is the opinion of our 

Creator God. Good leaders listen to the opinions of others, 

especially those within their own organization, but we must 

also be able to discern the will of God. Earlier this year, we 

were recruiting for a sales position within our Texas region. 

As CEO, I insist on meeting every final candidate prior to 

extending an offer of employment. This was no different. 

My team had interviewed several candidates and chosen the 

final one that fit the role. As usual, I met with the individual 

to discuss our culture and learn about his particular 

experience. He was smart, in fact, super smart. He had a great 

background in sales analytics and came highly recommended 

from multiple, trusted sources. I had no peace, however. God 

was talking to me. It is rare for me to veto a final candidate, 

especially when that individual has the support of two of my 

most trusted executive colleagues. It would have been easy 

to listen to their voices and simply hire the candidate, but 

I opted to exercise my veto right instead. It was difficult to 

disappoint my team with my decision, but I was more afraid 

of disappointing the Lord. We didn’t hire him. 

Since we passed on the first candidate, my team brought 

the runner-up in to meet with me. He too was impressive. 

He had extensive experience and demonstrated success in 

the specific role we were looking to fill. By all accounts, we 

would have done well to hire him. Again though, the Master 

was speaking to me. “He’s not the one.” I am a very impatient 

person by nature. I like to say that I have a “healthy sense 

of urgency.” So to sit and wait is not easy for me. But I have 

learned that God moves in His own timing, and if we run 

ahead of Him, we miss out on his blessings. Patience is a fruit 

of the Spirit and the Lord always acts in a manner consistent 

with His nature. He was telling me to wait. Again, I made the 

even more difficult decision to disappoint my team a second 

time and vetoed the second candidate. That was not fun! 

In the meantime, one of the giants of our industry acquired 

another giant in the industry. The acquiring company 

announced a large reduction in force and many outstanding 

people found themselves out of work. We were introduced 

to one such individual – a salesperson who had spent his 

entire career focused on the Texas region. He knew everyone 

in town and his cultural fit with our firm was spot on. We 

hired him. It was a God-directed decision, and we have not 

regretted it for one minute. 

I absolutely care about the opinion my executive team has 

of me. They are unmatched experts in their field, and we are 

truly blessed by God to have them. What they say carries 

tremendous weight, but the voice of God trumps all other 

voices. His intellectual acumen is unmatched. His network 

literally includes every person who has ever lived. He can 

tell the future with 100% accuracy. He never loses, even 

when it seems like He has – just wait a bit and see how He 

miraculously pulls a victory from the clutches of defeat! We 

will never go wrong following His advice, even when it seems 

ludicrous at the time. Think of Moses leading the Israelites 

to the edge of the Red Sea with nowhere to flee from the 

Egyptian army, or Gideon whittling down his army from 

32,000 soldiers to just 300 soldiers to engage the Midianites, 

or Joshua telling the Israelites to simply march around the 

walls of Jericho and then shout to bring them down. God’s 

plan always succeeds, and as leaders, we would do well to 

elevate His voice above all other voices. That is lesson one. 

GOD’S SCHOOL OF 

EDUCATION 

Lesson two is this: God uses every life experience we 

have to prepare us for His next assignment. Ephesians 

2:10 says, “For we are God’s handiwork, created in Christ 

Jesus to do good works, which God prepared in advance for us 

to do.” The great thing about our God is that He never sends 

us off unprepared for the task that He has already prepared 

for us. 

When I was 12 years old, I started a lawn mowing company. 

My father had just purchased a new lawnmower and I was 

eager to start making money. It was his idea for me to go 

through the neighborhood and find customers. I was only 

mildly interested at the time, but I went along with dad’s plan. 

He drew up a simple flyer and a new venture was formed – 

the Lawn Masters: “For a job you’ll like, call Mike:” I went door 


24

LIVING CASES 

to door introducing myself and offering to cut the grass. That 

first year I had seven customers, each paying $7.00 per week 

for my lawn cutting service. As a 12-year boy in the mid- 

1980s, $50 a week was a fortune. I was hooked! When the 

business doubled in size the next year to 14 clients, my dad 

built a wooden cart to carry the lawnmower and gas cans and 

other supplies. I pulled that cart behind my 10-speed bike. 

My funny looking cart became the talk of the neighborhood. 

I’ve learned since that that was great branding! 

The business doubled again in each of the next two years 

to 28 and then 56 customers. We built a second cart for a 

second mower that my first 

employee pulled behind his 

bike as well. The kids in the 

neighborhood were ruthless. 

Not a day passed by that 

someone didn’t make fun 

of me for my lawn business 

and my carts. Even the 

professionals laughed at 

me as I rode by pulling that crazy wagon. Finally, I turned 

16 years old and was able to ditch the carts and purchase a 

truck and a trailer. What a relief! No more peddling between 

jobs. My employees and I actually got to take a short break 

in between lawns. 

Those early days taught me a lot. I learned how to speak 

to adults, be aggressive about asking for business, how to 

resolve customer complaints, how to hire employees, how 

to rise above criticism, etc. I learned about taxes as well. 

Ugh! Through all the difficulty, God was giving me a lesson in 

leadership and I was learning to hear His voice, do things His 

way, and seek His approval alone. 

The 10 years I spent cutting grass prepared me for my 

first “real” job out of college. After graduating from Wayne 

State University in Detroit, Michigan, I sold my lawn mowing 

business (which had blossomed into a full-fledged company 

serving over 200 customers each week) and joined Stout 

Risius Ross (SRR) as an analyst in the business valuation 

group. SRR (or “Stout” as it is known today) is a leading 

financial advisory firm specializing in investment banking, 

valuation, and litigation consulting. At the time, the firm was 

small, having only about a dozen employees. Who would have 

guessed that the next 19 years of my life would be dedicated 

to the firm? When I left in 2015, I had been President for the 

last 6 ½ years of my tenure and the firm had grown to over 

300 employees in 14 offices around the country. My time at 

SRR was thrilling. The firm’s founder, Craige Stout, is a true 

God uses every life experience 

we have to prepare us for His 

next assignment. 

visionary and I am privileged to have had the opportunity to 

develop such a longstanding and close personal relationship 

with him. 

My career at SRR progressed quickly right from the 

beginning. I started as an analyst but was quickly promoted 

to Senior Analyst, then Manager, then Director, and finally 

to Managing Director (or Partner). As my career developed, I 

found that my strengths were management and leadership. 

I was the firm’s first Chief Financial Officer and then the first 

Chief Operating Officer. After the founder, I was also the 

first President. All of the difficult situations were thrown my 

way. If there was a problem 

to fix, it was assigned to 

me. At various points in my 

career, I was tapped to run 

the Real Estate Valuation 

Group, the Investment 

Banking Group, the Litigation 

Consulting Group, and even 

our Restructuring Group for 

a short period of time. I didn’t always enjoy those roles, but 

through all of those difficult situations, I learned diplomacy, 

patience, sensitivity toward others, submission to authority, 

and leadership. 

As our firm progressed toward the goal of achieving $100 

million in revenue, I began to feel a restlessness in my spirit. 

It was uncomfortable. I felt God was calling me out. I decided 

to go on a personal retreat to spend time with God. I had 

never done anything like this before, so I picked a somewhat 

secluded destination and spent four days in a log cabin in 

the woods with my Bible and worship music seeking God’s 

direction. He spoke clearly to me on that trip. James says 

in James 4:8, “Draw nigh to God, and He will draw nigh to 

you.” When we intentionally set aside time to be with God 

in prayer, in worship, in quietness, in the study of His word, 

and in humility, He is faithful to what He has promised. He 

draws close when we draw close. If you have never set aside 

a couple of days to be alone with God, I highly recommend it. 

You will not be disappointed. 

I came home and told my wife that I was leaving the firm. 

Of course, she already knew (good spouses always do!). So 

after 19 wonderful and very successful years at the firm, I 

tearfully tendered my resignation in January 2015. 

Looking back on those years at the firm, I can see that 

God had me in school. Each promotion had been preceded by 

a class (of sorts) where God instructed me and then tested 

me on that material prior to advancing me. I made plenty 

5 


LIVING CASES 

of mistakes. At one point in my career, I acknowledged to 

our executive team that I had messed up so badly as the 

firm’s CFO that someone else should assume the role. The 

team quickly dismissed my comments though, preferring to 

keep someone in the role that was more trustworthy than 

competent! Another life lesson learned. 

Whether I was succeeding or failing, but especially while 

failing, God was teaching me about leadership. Sometimes He 

taught me what to do, and at other times, He taught me what 

not to do. Either way, I was in His school of education and He 

was preparing me for the role I now hold as President & CEO 

of Crossmark Global Investments. I would not be successful 

in this role but for the hard lessons I learned cutting grass 

and working at Stout. 

I wish I had learned earlier to embrace difficulty. James says 

in his epistle, “Consider it pure joy, my brothers and sisters, 

whenever you face trials of many kinds, because you know 

that the testing of your faith produces perseverance. Let 

perseverance finish its work so that you may be mature and 

complete, not lacking anything” (James 1:2-4). This is the 

essence of lesson number two. I suppose I’m not quite at the 

level of considering it “pure joy” when trials come my way, 

but I certainly have learned to embrace them and not speak 

badly of them. For it’s in these moments where we learn 

that God is Jehovah-Jireh our provider, or Jehovah-Rapha our 

healer, or Jehovah Shalom our peace. People will more readily 

follow a leader who demonstrates confidence in his or her 

Heavenly Father’s plan. God never lets a tough challenge or 

difficult circumstance go to waste. 

TO YIELD OR NOT 

TO YIELD? THAT IS 

THE QUESTION. 

In the four years since joining Crossmark, I have frequently 

relied on the lessons learned from my days at SRR – 

from building an enduring culture, to making good hiring 

decisions, to understanding the importance of accountability 

at all levels of the organization. What is super exciting to me, 

though, is feeling that I have finally found my tribe. Crossmark 

Global Investments is a unique firm in that we are a great 

blend of the for-profit and not-for-profit cultures. From the 

nonprofit sector, we have adopted the concepts of a strong 

set of core values, a guiding corporate purpose, and a clear 

view of our mission. From the for-profit sector, we adopted 

the ideas of winning, the importance of continuous learning 

and development, and the habit of addressing uncomfortable 

situations head-on. I am having the time of my life. 

None of this would have been possible, however, without 

yielding to the call of God, which is the third and final lesson. 

My role at SRR paid me handsomely, and the value of my stock 

in the firm grew at a rapid rate every year as we grew. To join 

Crossmark meant I had to give up a significant compensation 

package for something much less. Leaving SRR was clearly 

the hardest part of that equation. Was I going to be obedient 

to what God was asking me to do, or was I going to choose 

the financial rewards? 

Timothy said that “the love money is the root of all evil” (I 

Tim. 6:10). So many people misquote this scripture by saying, 

“Money is the root of all evil,” which is not what the Scriptures 

say. Timothy is very clear: it is the “love of money,” not money 

itself. At its core, this is a heart issue. Who or what will place 

center stage in our heart? It’s a small stage – too small to 

share. Either our Heavenly Father stands center stage, or 

someone or something stands center stage in His place. 

In that log cabin in the woods, I was reminded that I can 

make absolutely no deal with God where I come out on the 

short end. As much as I thought I was giving up (in terms 

of salary and economics), by faith, I believed that what 

I would receive as I walked in obedience would more than 

compensate me for what I was foregoing. This has certainly 

proven to be true both in this decision to join Crossmark 

Global Investments and in my life in general. 

Earlier this year, I attended a conference sponsored by 

the Christian Fellowship Network of Young Presidents’ 

Organization (YPO). The speaker lineup was fantastic 

and included the likes of Vice President Mike Pence, 

Congresswoman Michele Bachmann, and Dr. Ben Carson, 

among others. A theme that ran through every speaker’s 

presentation was the importance of yielding to God. Vice 

President Pence discussed his decision to accept the Vice- 

Presidential nomination, but only after making it a matter of 

significant prayer. Michele Bachmann relayed how God had 

asked her if she was willing to look foolish for Him. Dr. Carson 

discussed his decision to accept a position in public service 

at the expense of his lucrative position as a brain surgeon. 

On its face, it appears that God was asking each one to make 

a substantial sacrifice in order to follow His call. After some 

time had passed, however, each person acknowledged that 

his or her life was so much fuller and richer by being obedient 

to God’s call than it would have been by brushing aside His 

prompting. I echo this sentiment wholeheartedly. 


26

LIVING CASES 

The question we must ask ourselves is this: whose kingdom 

are we building? Are we striving to build our own kingdom 

with our own position of authority and our own monetary 

rewards, or are we striving to build the Kingdom of Heaven in 

honor of its ruler Jesus Christ, operating under His authority 

and making ourselves eligible for His eternal rewards? I used 

to think that a yielded life to Christ in the business world was 

a rare occurrence. I have come to find, however, that there are 

many, many admirable and successful business executives in 

all industries who put Jesus first in their lives and live their 

lives as a light on a hill. 

Yes, I loved my time at SRR and I am grateful for the 

experiences I had there, and I certainly wish the firm 

continued success, but I am ever so much more satisfied in 

my new role where I have an even more direct and significant 

impact on those around me. Our firm’s purpose statement is 

“to positively impact the lives of our clients, our colleagues, 

and our community.” This is kingdom building in a business 

setting. It’s what God has designed me for, and I would have 

missed out on it had I not bowed my will to His. 

To be clear, this was not an easy decision for me. Even 

after joining Crossmark, I had some refining to do in this 

regard. My brother-in-law and sister-in-law were in town 

staying with us for a few days. One night over dinner, I was 

brought up short by my brother-in-law and sister-in-law. 

Yes, humbling, to say the least! I had been talking about 

airplanes and how I wanted to buy one. Without going into all 

the details, they made a couple of comments, gently stated, 

that made me realize my focus was off-center. Yes, I had 

been obedient to God’s call and left my lucrative position at 

Stout, but in one area of my heart, I was still yearning for 

the past. I was being just like the Israelites who grumbled 

over the manna in the wilderness: “If only we had meat to 

eat! We remember the fish we ate in Egypt at no cost – also 

the cucumbers, melons, leeks, onions and garlic” (Num. 

11:4-5). Yielding to the Lord is more than just following His 

direction – it’s following His direction with joyfulness and 

a good attitude. I am so much more content in life having 

learned that critical lesson. If only I had learned it sooner! 

The question we must ask 

ourselves is this: whose 

kingdom are we building? 

LESSONS TO LIVE BY 

In summary, these are the lessons all leaders need to learn 

in order to be successful. First, we must seek only the 

approval of God. We should look to the example set by men 

such as Daniel, who was so resolute on pleasing God that he 

defied the king’s prohibition on worshiping any other than 

the king and was escorted into a den of lions. Or Shadrach, 

Meshach, and Abednego, who likewise were so resolute on 

not bowing down to an idol that they faced the fire of the 

furnace. And Stephen, who refused to stop declaring his 

allegiance to Jesus Christ as the true Messiah, despite the 

weighty consequences – consequences that included him 

losing his life via stoning. Jesus gave everything for us. He laid 

aside His own majesty, took on flesh, and willingly endured 

the pain of the cross that we might be reconciled with the 

Father and spend eternity in His presence. His approval is the 

only approval we should seek. 

Secondly, God is not wasteful. He uses every experience, 

good or bad, to prepare us for His next assignment. Moses’ 

time in the wilderness was not wasted; it was there that he 

learned to survive in a desert environment. Joseph’s time in 

the prison was not wasted; it was there that he learned to 

trust completely in God and His ability to deliver him and not 

on the butler’s ability to get him released from his cell. Even 

our sinful activities are not wasted by God. David learned 

repentance following his sin with Bathsheba, and the Apostle 

Paul, though he was the most ardent of adversaries to the 

early Christians, became the greatest and most persuasive 

voice proclaiming the truth of the Messiahship of Christ. “All 

things work together for good to them that love God, to them 

who are the called according to His purpose” (Rom. 8:28). We 

can trust Him in all things. 

And finally, a yielded life is indeed the best life. Jesus said 

to his disciples (in Matt. 16:24-27), “If any man will come 

after me, let him deny himself, and take up his cross, and 

follow me. For whosoever will save his life shall lose it: and 

whosoever will lose his life for my sake shall find it. For what 

is a man profited, if he shall gain the whole world, and lose 

his own soul?” It is only when we truly yield our lives to the 

Master, both in deed and in attitude, that He can use it fully 

for His glory. Jesus was always about His Father’s business, 

and so, too, must we be. When we focus our efforts on 

building His kingdom rather than our own, we will find a life 

truly worth living, just as He promised. I wish you well in your 

pursuit of His call. 

7 


LIVING CASES 

ABOUT THE AUTHOR 

Mike Kern is President & CEO of Crossmark Global Investments, a Houston-based investment 

management firm (www.crossmarkglobal.com). Before joining Crossmark, Mike was President of 

Stout Risius Ross, a global financial advisory, investment banking, and management consulting 

firm where he served in a variety of management roles, including CFO and COO during his 19- 

year tenure. Mike is actively involved in philanthropic activities, having served on boards of 

organizations such as the Clint Capela CC15 Foundation, Embrace the Truth International, Convoy 

of Hope, and International Aid, among others. Raised in the Detroit area, Mike holds a B.S. in Finance 

and Business Economics from Wayne State University and is a Chartered Financial Analyst (CFA) 

with Series 7, 63, and 24 securities licenses. In 2006, he received the Crain’s Detroit Business 40 

Under 40 Award, which is given to exemplary young professional leaders. Mike is a member of the 

CFA Institute and Young Presidents’ Organization and resides in Houston with his wife, Amanda, 

and their four children. 


28

Business 

for the 

Glory of 

God 

HOW IMITATING GOD DEFINES THE TRUE PURPOSE OF BUSINESS 

WAYNE GRUDEM 

A NOTE FROM THE EDITORS 

What is the purpose of business? The answer to this question transcends 

missions or ideals that project economic value or even social responsibility. 

A focus on these purposes, as what all secular pursuits would entail, seeks 

to please man instead of God (Gal. 1:10). The power of higher organizational 

purpose is in its being aspirational, which inevitably translates into meaning 

and joy for all those involved. In this CBR issue where we invite examination 

of business practices that glorify God, it is critical that we set the stage for 

why glorifying God is the all-consuming purpose of business. Dr. Wayne 

Grudem, arguably one of the most prominent evangelical theologians of 

today, has laid out a simple case for the real purpose of business—to glorify 

God, in his book Business for the Glory of God (Wheaton, IL.: Crossway, 2003). 

We are, therefore, excited to reprint excerpts from the Introduction Chapter 

of Dr. Grudem’s book to help set the tone for the discussions in this issue. We 

greatly appreciate the author and Crossway for the permission to reprint this 

material. 

Is business basically good or evil? 

Words like “profit,” “competition,” 

“money,” and even “business” carry 

negative moral connotations for many 

people today. And some people who work 

in the business world even labor under 

a faint cloud of guilt, thinking that their 

work may be necessary, but that, from a 

moral perspective, it is probably “neutral” 

at best. Very few people instinctively 

think of business as morally good in itself. 

Recent business scandals regarding 

dishonest and illegal activities by giant 

companies such as Enron and by formerly 

revered accounting firms such as Arthur 

Andersen have made it more likely that 

people will suspect that there must be 

something in business that inherently 

tends to wrongdoing. Therefore, the idea 

of business itself comes under a dark 

cloud of suspicion. But is that right? 

9 


BUSINESS FOR THE GLORY OF GOD 

CBR BOOK EXCERPT 

As for the relationship of business to serving God, when 

people ask how their lives can “glorify God,” they aren’t 

usually told, “Go into business.” 

When students ask, “How can I serve God with my life?” 

they don’t often hear the answer, “Go into business.” 

When someone explains to a new acquaintance, “I work 

in such-and-such a business,” he doesn’t usually hear the 

response, “What a great way to glorify God!” 

But I am going to argue that many aspects of business 

activity are morally good in themselves, and that, in 

themselves, they bring glory to God—though they also have 

great potential for misuse and wrongdoing. 

I realize that to many people, the expression “glorifying 

God” sounds like—well, it just sounds like it belongs in 

church, not in the business world. When people hear the 

phrase “glorifying God,” it probably first implies worship— 

singing praise to God and giving thanks to Him. Then it 

might suggest evangelism—glorifying God by telling others 

about Him. It might even suggest giving—glorifying God 

by contributing money to evangelism, to building up the 

church, and to the needs of the poor. Or it might suggest 

moral living—acting in a way that honors God. Finally, the 

expression “glorifying God” might suggest a life of faith— 

depending on God in prayer and in our daily attitudes of the 

heart. These five—worship, evangelism, giving, moral living, 

and faith—are certainly appropriate ways to glorify God. But 

they are not the focus here. 

Instead, I want to look at business in itself—not just the 

ways business can contribute to work the church is already 

doing. Specifically, I want to look at the following aspects of 

business activity: 

1. Ownership 

2. Productivity 

3. Employment 

4. Commercial transactions (buying and selling) 

5. Profit 

6. Money 

7. Inequality of possessions 

8. Competition 

9. Borrowing and lending 

10. Attitudes of the heart 

11. Effect on world poverty. 

But first, we need to consider two introductory points, 

the first dealing with the imitation of God, and the second 

dealing with moral wrongdoing, or sin. 

IMITATION: GOD 

ENJOYS SEEING 

HIS CHARACTER 

REFLECTED IN 

OUR LIVES 

One way we can glorify God is often overlooked and is 

the key to understanding why God made the world 

the way he did. It is also the key to understanding 

why God gave us the moral commands he did. And it is the 

key to understanding why human beings have an instinctive 

drive to work, to be productive, to invent, to earn and save 

and give, and to do the thousands of specific activities that 

fill our days. This additional way to glorify God is imitation— 

imitation of the attributes of God. 

God created us so that we would imitate him and so that 

he could look at us and see something of his wonderful 

attributes reflected in us. The first chapter of the Bible tells 

us, 

So God created man in his own image, in the image of 

God he created him; male and female he created them. 

(Gen. 1:27 ESV) 

To be in God’s image means to be like God and to represent 

God on the earth. This means that God created us to be more 

like him than anything else he made. He delights to look at 

us and see in us a reflection of his excellence. After God had 

created Adam and Eve, 

God saw everything he had made, and behold, it was 

very good. (Gen. 1:31) 

He looked at his creation and took delight in it—yes, in all of 

it, but especially in human beings made in his image. This is 

why Paul commands us, 

Be imitators of God, as beloved children. (Eph. 5:1) 

If you are a parent, you know the special joy that comes 

when you see your children imitating your good qualities and 

following the moral standards you have tried to model. When 

we feel that joy as parents, it is just a faint echo of what God 

feels when he sees us, as his children, imitating his excellent 

qualities. “Be imitators of God, as beloved children.” 

This idea of imitating God explains many of the commands 

in the Bible. For instance, “We love because he first loved us” (1 

John 4:19). We imitate God’s love when we act in love. Or, “You 


10 2



shall be holy, for I am holy” (1 Pet. 1:16, quoting Lev. 11:44). 

Similarly, Jesus taught, “Be merciful, even as your Father is 

merciful” (Luke 6:36). And he also said, “You therefore must 

be perfect, as your heavenly Father is perfect” (Matt. 5:48). God 

wants us to be like him. 

The idea of imitating God’s character so that he will take 

delight in us explains other moral commands in the Bible as 

well. For example, God wants us to tell the truth and not 

lie because he is the God “who never lies” (Titus 1:2). He 

commands us not 

to commit adultery 

because he is a God 

who is faithful to his 

covenant commitments 

and he delights in seeing 

us be faithful to the 

covenant of marriage 

(see Mal. 2:14). And God 

commands children to 

“honor your father and your mother” (Ex. 20:12; quoted in 

Eph. 6:2), as a reflection of the honor that the Son gives to 

the Father in the Trinity. 

God created us in such a way that we would want to imitate 

his character. He created us in such a way that we would take 

spontaneous delight in seeing reflections of his character 

in our own actions and in the actions of others. Though 

this process is now marred by sin, we will see it happening 

to some extent. We feel a deep, fulfilling kind of joy and 

satisfaction in telling the truth (because God is truthful), 

treating others fairly (because God is fair and just), acting in 

love toward other people (because God is love), being faithful 

to our marriages and keeping our word in other commitments 

(because God is faithful), and so forth. We also enjoy seeing 

other people act in these ways because, in those actions, 

we catch a glimpse of the character of God. In this way, we 

can begin to understand how to fulfill the command, “So, 

whether you eat or drink, or whatever you do, do all to the 

glory of God” (1 Cor. 10:31). 

BUT SIN DOES NOT 

GLORIFY GOD 

However, it is absolutely important to realize that 

we should never attempt to glorify God by acting in 

ways that disobey his Word. For example, if I were to 

speak the truth about my neighbor out of a malicious desire 

to harm him, I would not be glorifying God by imitating his 

truthfulness, because God’s truthfulness is always consistent 

with all his other attributes, including his attribute of love. 

And when we read about a thief who robbed a bank through 

an intricate and skillful plan, we should not praise God for this 

thief’s imitation of divine wisdom and skill, for God’s wisdom 

is always manifested in ways that are consistent with his 

moral character, which cannot do evil, and consistent with 

attributes of love and truthfulness. Thus, we must be careful 

never to try to imitate 

God’s character in ways 

. . . many aspects of business activity 

are morally good in themselves, and 

that in themselves they bring 

glory to God . . . 

that contradict his 

moral law in the Bible. 

Before considering the 

complex challenges in 

business ethics, it is 

immensely valuable to 

understand some of the fundamental components of business 

in themselves. Are things like profits, competition, money, and 

ownership of possessions always tainted with evil? Or are 

they merely morally neutral things that can be used for good 

or for evil? In contrast to those two views, [this book] will 

argue that they are all fundamentally good things that God 

has given to the human race, but that they all carry many 

temptations to misuse and wrongdoing. 

With this background, we …consider specific aspects 

of business activity and ask how they provide unique 

opportunities for glorifying God. We will find that in every 

aspect of business, there are multiple layers of opportunities 

to give glory to God as well as multiple temptations to sin. 

*Taken from Business for the Glory of God by Wayne Grudem, © 2003, 

“Introduction: A Neglected Way to Glorify God.” Used by permission of 

Crossway, a publishing ministry of Good News Publishers, Wheaton, IL 

60187, www.crossway.org. 

*** 

11 





Dr. Wayne Grudem is Research Professor of Theology and Biblical Studies at Phoenix Seminary 

in Arizona. He is a graduate of Harvard (BA), Westminster Seminary-Philadelphia (MDiv, DD), and 

the University of Cambridge (PhD). He has served as the president of the Evangelical Theological 

Society (1999), as a member of the Translation Oversight Committee for the English Standard 

Version of the Bible, and was the General Editor for the ESV Study Bible (2008). He has written more 

than 20 books, including Systematic Theology, The Gift of Prophecy in the New Testament and 

Today, Business for the Glory of God, Politics According to the Bible, and (with Barry Asmus) The 

Poverty of Nations: A Sustainable Solution. He also co-edited (with John Piper) Recovering Biblical 

Manhood and Womanhood. 


12 2

Witnessing at 

Work: When 

It’s Taboo to 

Talk about 

Religion 

A GUIDE TO WITNESSING AT WORK USING THE LANGUAGE OF BUSINESS 

MICHAEL CAFFERKY 

“And whatever you do in word or deed, do all in the name of the Lord Jesus…” 

(Col. 3:17 NAS) 

ABSTRACT 

This article explores an alternative to traditional 

approaches to evangelism in the workplace. It 

presents an approach based on using the language 

of business alone in conversations with coworkers, 

suppliers, and customers. While it is often taboo 

in secular organizations to talk about religion, 

opportunities exist for believers to be not just silent 

witnesses but rather explicit verbal witnesses to 

Jesus. Business conversations naturally give rise 

to opportunities where Christians can verbally 

champion the theological identity and character 

traits of Jesus Christ. When we advocate for the 

common principles of business success during 

business conversations, we can be telling about Jesus 

Christ just as surely as when we mention him by 

name. Strategic management provides an illustration 

of such opportunities. Some of the benefits and 

objections to this approach are also discussed. 

INTRODUCTION 

I 

n the manufacturing plant at the edge of the city, 

operational managers scratch their heads in search 

of ways to build teamwork and streamline work 

processes in order to improve productivity. They 

search their minds for better ways to foster employee 

engagement or to break down barriers that exist between 

the organizational silos. Marketing staff members gather 

to discuss ways to maintain the credibility of the brand. 

They debate a number of issues, such as their assumptions 

regarding customer behaviors. The public relations team 

considers how best to enhance a two-way relationship 

with important stakeholders that the organization serves. 

Meanwhile, across town at its quarterly Board meeting, 

the Board of Directors of the manufacturing firm considers 

Wall Street’s mixed reactions to the corporation’s most 

recent quarterly report. Before lunch, the Board debates 

13 


WITNESSING AT WORK 

CBR PEER-REVIEWED ARTICLES 

the ins and outs of acquiring a particular target company in 

order to diversify and thereby achieve economies of scope. 

Senior management presents two proposals regarding a 

strategic partner with which to form a long-term alliance. 

The strategic planning team discusses recent developments 

among external opportunities for co-branding. Top of 

everyone’s mind is the question of how to respond to the 

threat of archrival competitors. 

Conversations are the currency of business activities. 

What we talk about the most reveals what is important to us. 

However, what we most likely will not hear in many secular 

business organizations is a conversation between a Christian 

and a coworker regarding personal religious experience. You 

likely won’t hear a Christian quoting Scripture to a supplier 

on the telephone. Rarely will you hear a faithful believer 

giving a Bible study on the topic of how to know God’s will or 

defend the authority of Scripture. 

Here’s the hitch: Christians feel motivated to verbally 

share our religious faith. We understand the mandate. 1 We 

get it that we are all called to be salt and light to the world. 2 

We are all verbal ambassadors for Christ. We all are called 

to represent God in our actions. 3 Then we enter the socalled 

“secular” workplace. Suddenly, the context causes us 

to pause before we speak openly to others about anything 

religious or theological. We wonder whether the silent 

witness of our nonverbal actions is doing enough to glorify 

God. 

This article explores an alternative to the traditional 

approaches to personal evangelism that have received 

attention over the decades; approaches that, for good 

reason, Christians hesitate to deploy at work. The alternative 

explored here is one that employs the language of business 

to glorify God rather than the language of religion, which 

is often recommended in traditional witnessing training 

materials. This is in addition to being a silent witness through 

nonverbal behaviors. 

To accomplish this, the article first will present examples 

of current thinking regarding the taboo nature of religious 

conversations at work. It will recommend that the context 

of work must be considered when feeling the urge to share 

religious faith. It will advocate a different approach, namely, 

to use the language of business to draw attention to the 

character of God. It will then give an example from strategic 

management conversations on how this approach may work. 

Finally, it will consider some of the benefits and concerns of 

this approach. 

RELIGION: TABOO 

IN WORKPLACE 

CONVERSATIONS 

In a recent Forbes magazine article online titled “Ten Things 

Never, Ever to Say at Work,” Liz Ryan counsels readers 

to never talk about their negative opinions of other 

employees and managers, their sex life, their unhappiness 

with their current job, their relationship dramas, or their 

illegal activities. 4 Included in the list is “religious beliefs.” 

Religion is the first topic on the list that Dawn McKay gives 

regarding what should be avoided at work. She counsels 

that “bringing up these topics could make your coworkers 

uncomfortable or influence their opinions of you and your 

ability to do your job.” 5 Conversations about religion pour 

a barrel of unnecessary awkwardness and discomfort into 

the room. The reasons she gives for each of the items on 

her list: These are personal things. People are sensitive 

about religion. She concludes her advice by saying that the 

employee should never try to convert a fellow worker. 

Jon Hyman categorically agrees when he says, “If you’re 

thinking of holding a prayer meeting, conducting spiritual 

discussions or rituals, or doing anything else remotely 

related to religion at your company, don’t. Religion has no 

place at work.” 6 In her book, We Can’t Talk About That at 

Work! Mary-Frances Winters lumps religion in with race and 

politics as three of the most polarizing topics of workplace 

conversations, topics that result in strong emotions – topics 

that can be dangerous. 7 If not handled wisely, conversations 

on these topics easily become divisive and have an unsavory 

impact on productivity, loyalty, employees’ sense of safety 

at work, and teamwork. In spite of the academic research 

and advocacy works that focus on the issue, religion at work 

is still one of the worst things to talk about and is on many 

advice lists for the workplace. 8 

Ironically, although religion is not generally accepted as 

a business conversation topic, more people are thinking 

about how to bring their religion to work. Religion is part 

of a person’s identity. Expressing that identity might 

contribute to job satisfaction. 9 Spirituality at work has 

become a popular topic both in academic circles as well as 

at the job site. Unfortunately, typical Christian share-yourfaith 

approaches depend heavily upon religious language to 

help move a conversation toward faith in Christ. And it is the 

religious language that is a problem in many organizations. 


14 2



For decades, Christian writers and Christian business 

coalitions have been thinking about the challenge of sharing 

your faith at work. Recognizing that there is variety in biblical 

ministries, 10 several authors have promoted evangelism as 

a valid activity in the marketplace. 11 Some organizations, 

like Christian Business Men’s Connection (CBMC), have been 

around for generations encouraging and inspiring Christians 

to become more effective ambassadors for Jesus in the 

marketplace. 12 In addition, new organizations have emerged 

with the sole purpose of helping business professionals to be 

effective in personal evangelism in the marketplace. Many of 

these can be found on the Internet. Christian congregations 

also are starting marketplace ministries to encourage and 

equip congregation members to be more effective in sharing 

their faith in the marketplace. In spite of the problems that 

the faithful Christian encounters in a secular organization, 

the recent emphasis on marketplace ministry is encouraging 

us to consider the context of work as a place for witnessing. 

THE CONTEXT 

OF WORK 

artificial and awkward when used in the office or meetings. 

For example: 14 

What does spirituality mean to you? 

If Jesus Christ is who he claimed to be, how would you 

live your life differently? 

What is the most important thing in your life? 

What do you think about the Bible? 

Other contexts might be appropriate for deploying the 

traditional approaches to personal discipleship, but at work, 

it just doesn’t seem to work much of the time. Talking about 

religion in a business privately owned by a Christian may 

seem like a more favorable situation for witnessing. But even 

here, one must be careful to avoid the perception of abuse 

of power or creating a hostile work environment. Compared 

with private companies, the public corporation may represent 

a far more challenging context for sharing religious faith. 

AN ALTERNATIVE 

APPROACH 

Without detracting from all the good that traditional 

personal witnessing tools offer, it is fair to say 

that most lay-ministry witnessing programs are 

designed to help the Christian explicitly share religious faith 

or engage others in explicit conversations about the Bible’s 

messages. In short, traditional approaches employ the 

language of religion. Yet Christians who attempt to use the 

traditional approaches to share their faith at the workplace 

face high cultural, psychological, and legal barriers. In order 

to be an effective Christian verbal witness at work, in many 

organizations, we have to get away from work in order to have 

a religious conversation. Business is conducted in a secular 

culture that is apathetic toward religion. 13 

Most traditional approaches to witnessing will often do 

more harm than good at the workplace, as co-workers feel 

awkward, uncertain, embarrassed, patronized, pressured, 

offended, intimidated, devalued, and harassed when 

they are witnessed to. They and their managers worry 

that they will be pulled into a divisive conflict. Bringing up 

religion as a topic of conversation under the pressure of 

getting work done is not seen as conducive to productivity. 

The typical religious “conversation starters,” 

recommended by witnessing training programs, are often 

Consider an alternative approach where, instead of 

employing religious language, the language of business 

– the backbone of natural workplace conversations, 

is engaged. This approach is designed to help the Christian 

identify the business conversations that naturally occur, 

where the believer has the opportunity to openly champion 

the central character traits of Jesus Christ that are also the 

generally accepted principles of business success. When 

we advocate for these principles in the context of business 

conversations and when we integrate them into our own 

work habits, we are telling about Jesus Christ just as surely 

as when we mention him by name. 

Christians in business can learn to be explicit champions 

of Christ by openly talking about some fundamental, sound 

principles of business success. At their deepest levels, these 

are based on the theological identity and character traits of 

Jesus Christ. By continually being a vocal leader for these 

fundamental ideas, the Christian in business shows how 

Christianity can be a positive influence in everyday life. This is 

more than being a silent, nonverbal witness for God through 

personal conducts. Continually being a vocal champion opens 

the door to the possibility of deeper conversations about 

personal religious experience when coworkers are ready to 

15 




Christians in business can learn to be explicit champions of 

Christ by openly talking about some fundamental, sound 

principles of business success. 

talk about that. More specifically, this approach involves the 

following: 

1 Immersing in the broader biblical message about Jesus 

Christ’s identity and work; 

2 Understanding how the biblical message about Jesus 

Christ also represents fundamental principles of business; 

and 

3 Participating in culturally appropriate conversations at 

work based on principles that point to Christ using the 

language of business and supporting them by offering 

business reasons for particular courses of action. 

The approach advocated here is not intended to replace 

the broader view of witnessing at work. It is one part of an 

on-going larger process. For example, if we take the biblical 

model of agriculture involving sowing seed, nurturing the 

seed for growth, and then harvest, the approach discussed 

here is relevant to all three phases. 15 It shows others at work 

the practical dimensions of faith without referring to religion. 

Immersing in the Broader 

Biblical Message 

Many witnessing manuals use a similar starting point, 

attempting to show the great need for salvation and then 

presenting Jesus Christ as the only way to satisfy this need. 

The usual emphasis is on how to explain to a non-Christian 

the New Testament message of the gospel of Jesus. 

While recognizing that this is an essential emphasis for 

Christian personal witness at appropriate times and places, 

the approach recommended here takes a different tack. 

Instead of using the theological terms of sin and personal 

salvation, it assumes that the nonsectarian theological 

concepts that are at the root of religious faith are also 

concepts fundamental to success in business. Furthermore, 

they can be spoken about openly at work without outright 

reference to religious teaching or theology. 

Table 1 presents some of the central elements in the 

theological identity of Jesus Christ that also represent certain 

character traits of God. The Bible writers connect these same 

character traits with our behaviors. Interestingly, when seen 

at the level of their essence, these are also relevant to our 

business actions. 

For example, the Bible writers explicitly state that Jesus 

is the Holy One. Holiness is part of his theological identity. 

Scripture also says that Jesus is God’s wisdom. God’s wisdom 

(one of his character traits) is embodied in Jesus Christ. 

Because of this, wisdom is part of the theological identity of 

Jesus. As Messiah, Jesus is the Prince of Shalom. Shalom is 

another part of his theological identity. Scripture tells us that 

God makes a covenant of shalom with us. God’s interest in 

shalom is part of his character. God is the author of shalom. 

He is interested in fostering a flourishing life for all. Yet, when 

we consider the use of the word shalom (and the ideas of 

shalom when the word is not used), we find that it is broader 

than peacemaking or reconciliation (though it includes these 

elements). It involves multiple dimensions of fostering 

physical health, social harmony, international peace, general 

wellbeing, and economic prosperity. 

The three examples above (holiness, wisdom, shalom) 

are also tied to business success. It seems prudent for the 

Christian in business to draw verbal attention to one or more 

of the central elements of the identity and character of Jesus 

Christ whenever opportunities arise. By highlighting in our 

workplace conversations what is central to Jesus, are we not, 

in fact, glorifying God even if we don’t mention his name? 


16 2



TABLE 1 

CENTRAL ELEMENTS IN THE IDENTITY AND 

CHARACTER OF JESUS CHRIST 

16 

Concept 

Holiness 

Covenant 

Shalom 

(flourishing) 

Truth 

(faithfulness) 

Wisdom 

Loving 

Kindness 

(loyalty, 

compassion) 

Justice 

Redemption 

The Identity & Work of Jesus Christ; Elements 

of the Character of God that are Relevant to 

Business 

Jesus is identified as the Holy one, the Holy 

servant. Following, and building upon the ideas 

in Leviticus 19, there are many opportunities to 

express holiness in the marketplace. 

Jesus has the authority as the covenant Giver; he is 

the embodiment of covenant fulfillment. Covenant 

relationships are fundamental to business success. 

Jesus, the Messiah, is called the Prince of Shalom; 

the one who brings deep abiding flourishing. The 

deeper purpose of business is to contribute to 

flourishing in the community. 

Jesus is identified as the embodiment of Truth; he 

is the expression of God’s faithfulness to divine 

promises. Truth connotes being interested in 

understanding the reality of a (business) situation 

and what that reality means. 

Jesus is identified as the embodiment of God’s 

wisdom. Wisdom is covenantal in nature. It is more 

than being smart about money. It means being 

smart about (business) relationships. 

Jesus is the best expression of God’s loyalty and 

compassion; he is God’s grace; the love of God is in 

Christ. Loyalty and compassion is fundamental to 

personal relationships in the marketplace. 

The work of Jesus Christ is a work of extending 

justice. Justice is fundamental to the personal 

relationships and the organizational relationships 

in the market. 

The overall purpose of Jesus Christ is redemption. 

Elements of redemption are appropriately found in 

many places in business. 

Representative Scriptures 

Luke 1:35; Acts 3:14; Acts 4:27; 1 John 3:5; John 

17:11; Revelation 15:4 and other passages 

Deuteronomy 4:13; Psalm 119:9; Matthew 5:17; 

John 17:2; Hebrews 12:24 

Isaiah 9:6-7; Isaiah 53:5; Luke 1:79; Luke 2:14; 

John 14:27; Romans 5:1; Romans 14:17 

John 1:14; John 14:6; Ephesians 4:21; 1 John 

5:20. Many other passages are used to point 

to the faithfulness of God (often translated as 

“Truth”) 

1 Corinthians 1:24, 30; Ephesians 3:8-11. Other 

passages point to or explain the essence of 

wisdom: Psalm 19:7; Psalm 104:20; Proverbs 

22:30; Jeremiah 9:23-24 

John 1:14; John 15:13; Romans 8:39; 1 John 4:10. 

Other passages that describe the loyalty and 

compassion of God: Psalm 33:5; Psalm 89:14; 

Psalm 119:77; Jeremiah 9:23-24 

Isaiah 9:6-7; Jeremiah 9:23-24; Jeremiah 23:5; 

Zechariah 9:9; Matthew 12:18-20; 

Matthew 1:21; Mark 10:45; Romans 3:24; 1 

Corinthians 1:30; Ephesians 1:7; and many other 

passages 

17 




Each character trait presented in Table 1 represents a 

rich cluster of ancient biblical ideas. The tendency for some 

believers is to oversimplify them. For example, holiness is 

often simplified to mean purity and otherness. While this 

is not incorrect, opportunities to consider the richness of 

the idea as expressed across the whole of Scripture, and 

therefore to manifest God in the complex world of business, 

could be lost. 

Another example of over-simplifying aspects of the identity 

of Jesus Christ is with the concept of shalom. It is very difficult 

to pack into one English word the full richness of shalom as 

it is used across Scripture. The English word peace, the one 

often found in English translations of the Bible, does not by 

itself capture this full richness. Because of this, the essence 

of the word is often over-simplified to mean peacemaking 

or something akin to conflict resolution. As important as 

peacemaking and conflict resolution 

are in the marketplace, this is not 

the whole of shalom. This oversimplification 

would unnecessarily 

narrow the breadth of potential 

business conversations involving 

faith at work. 

Biblical scholars, notably biblical 

theologians, have written about 

these ideas in recent decades. 

Because of the space limitations 

of this paper, a thorough review is 

not provided for each of the traits 

listed here that demonstrate the 

richness (and complexity) of God’s 

character and the theological identity of Jesus Christ. An indepth 

study of each of these and other ideas reveals that 

each is centered on Jesus Christ. 17 Each is a major theme 

of the entire Bible (being mentioned in groups explicitly by 

Bible writers over 550 times). Also, each theme is linked with 

scriptural guidance for our identity. When we begin unpacking 

them for application to the marketplace, each has something 

important to say about our activities. 18 

These concepts are intertwined and interrelated in a deep 

matrix that contains the essential message of the Bible 

relevant to our work in business. For example, redemption is 

forever linked with covenant, shalom, faithfulness, wisdom, 

lovingkindness, and justice. Shalom is inseparable from 

covenant, faithfulness, wisdom, justice, and redemption. 

In spite of the taboo of verbal witnessing in religious 

language, Christians can still be verbal witnesses to Jesus by 

employing fundamental business principles that are linked to 

Christ at the deepest level and, when appropriate, provide 

the business reasons for applying these principles. Thus, 

we provide a living example of what life can be like in the 

Kingdom of God. 

The Deeper Bible-Business 

Connection 

At its core, each of the elements of the theological identity 

of Jesus Christ communicates a fundamental principle of 

business that generally leads to success. 19 We will use 

Faithfulness as an example here to illustrate the richness of 

this connection. Other concepts (see Table 1) might also be 

applied in strategic conversations at work. 

More than one scholar has 

identified the importance of 

being faithful to promises in 

the marketplace. 20 Not only 

is the success of a particular 

organization at stake when 

promises are made, but the 

basic working of the market 

as a whole also depends upon 

faithfulness to promises 

Faithfulness to promises 

(often translated from the 

Hebrew emeth into English as 

the word truth) is one of the 

central characteristics of God 

in Christ. Just as God has been 

faithful in keeping his promises, through Christ, so we are 

called to be faithful in keeping our promises. The English 

word truth captures some, but not all, of the richness of this 

ancient Hebrew concept of emeth. Faithfulness in our actions 

is vital. It involves being honest and speaking truthfully. 

In addition, being a vocal champion of faithfulness while 

encouraging others to be faithful is also vital since, in leading 

others to consider faithfulness, we are leading others 

to consider the practical implications of God’s character 

without mentioning God explicitly. Keeping promises is one 

way Christians show their faith in Jesus (as a mental assent 

or belief). Another element of faithfulness that we see in 

Scripture is an emphasis on basing our actions on reality. This 

requires understanding the reality of a particular situation. 

Being faithful to the promises we make to others is also how 

we show our faithfulness to God as we live a life of faith. 

By highlighting in our 

workplace conversations 

what is central to 

Jesus, are we not in fact 

glorifying God even if 

we don’t mention 

his name? 


18 2



As there are good business reasons for keeping promises, 

we can and should talk about it at work. 21 Faithfulness to 

promises is at the foundation of brand reliability and strength. 

Trust is a glue that holds organizations together. It binds 

buyers and sellers. Break the trust and we put in jeopardy the 

most fundamental elements of any business relationship. 

Faithfulness is also at the foundation of all quality and 

operational performance improvement efforts. Trust is the 

foundation of corporate governance and oversight. Strategic 

alliances are built on trustworthiness to promises. Legal 

contracts are built to encourage faithfulness, which is central 

for conducting meaningful performance reviews and is the 

bedrock for accounting and control. The list could go on and 

on. 

Because of its importance in all social relationships, 

Christians can openly champion faithfulness at work using 

non-religious, but rather business concepts, terms, and 

reasons. When faithfulness is complicated by the presence 

of multiple stakeholders (quite common in the business 

world), the Christian might engage the work community 

in discussions about what faithfulness might look like in 

practice when all stakeholders are involved. The point is that 

while Christians can and should show faithfulness in actions, 

and while such actions are a faithful silent witness to Christ, 

Christians can also take verbal leadership in encouraging 

others in the marketplace to be faithful. 

The more a person verbally champions being faithful to 

promises and the more faithfulness is being integrated 

into the work habits of the faithful Christ witness, the 

more opportunities will open up for engaging in religious 

conversations when coworkers are ready. This is also true of 

other God character elements presented in Table 1. 

Participating in Culturally 

Appropriate Conversations 

To further illustrate faithfulness in this approach, an example 

from strategic management is presented below. Strategy 

is a cluster of big commitments that an organization 

makes as it attempts to deploy its core competencies in 

order to serve those outside the firm. The strategic idea of 

commitments should signal potential opportunities to talk 

about faithfulness to promises! 

Strategic decision-makers also want to know the truth 

about the environment so that the strategy formulated 

(commitments they make) has a basis in reality. Strategic 

managers continually test their own assumptions about the 

external environment. Strategy formulations must also take 

into consideration the reality of internal core competencies. 

What we might do, given the outside environment, is 

always constrained by what we can do, given the reality 

of the internal environment. Additionally, during strategic 

implementation, faithfulness to both the environment and 

to our commitments is crucial for success. Thus, at the 

fundamental level, strategic management is on the same 

foundation in the human sphere as God’s faithfulness to his 

promises is in the Divine sphere. 

When we look at the external opportunities and threats to 

achieving above-average returns on our investments, we look 

at industry forces, the actions of competitors, and the trends 

in our own industry as well as in other relevant industries. 

We consider the political-legal environment, demographic 

trends, global trends, and trends in technology. We try to get 

to a deep understanding of reality. This is the only way that 

our assumptions are validated. In asking how these outside 

forces and trends impact the economic return, are we not 

essentially asking how these forces affect our capability to 

be faithful to our commitments? When the conversation 

is about economics, it can also be about faithfulness to 

promises. For example, in a strategic planning session, one 

might have good reason to ask the following questions: 

How do current trends outside our firm affect our capability to 

fulfill our commitments to customers and to suppliers or our 

commitments to strategic alliance partners? 

Which of the external opportunities will help our people 

experience the deepest joy from being faithful to their 

promises? 

Which industry forces currently are putting pressure on our 

capability to fulfill commitments? 

Which of the external threats will undermine our ability to be 

faithful? Isn’t it worth addressing this threat as being primary 

to what we are all about? 

It is important to be concerned about achieving economic 

returns. But, aren’t the values that are at the foundation for 

this achievement also worthy of our emphasis? 

Notice in these questions the emphasis is on something 

deeper than economic returns. It is on faithfulness. 

When we consider the internal core competencies 

(resources and capabilities) of an organization, we might 

easily and quite naturally ask similar questions: 

19 




How do our current core competencies help us to be consistently 

faithful to our promises to each other and to others outside 

the firm? 

What core competencies do we need to strengthen, or create, 

in order for us to be better equipped to be faithful to our 

commitments in the market(s) we serve? 

What are our current strengths in terms of fulfilling promises? 

What are the chief weaknesses that we struggle with in terms 

of fulfilling promises and what can be done to addresses 

these weaknesses? 

Strategic commitments often require a decision which 

results in making a tradeoff. When considering the tradeoffs 

inherent in particular strategic commitments, the strategic 

management conversation naturally lends itself to asking, 

What tradeoffs are we creating that make it more or less 

difficult to be faithful to our promises? 

What commitments are we not making that we might make 

which would help the organization to be faithful? 

If we make this set of commitments, as opposed to a different 

set of commitments, will we be more or less successful in 

being faithful? 

The front end of making promises is an opportunity to 

consider the contingencies that might impact our ability to do 

what we say we will do. Accordingly, two relevant questions 

might be the following: 

What constraints should we place on all new promises that 

we make so that we are better able to fulfill what we say we 

will do? 

What contingencies should we address openly with 

stakeholders so that their expectations of our promises are 

closer in line with what we can reasonably be expected to 

fulfill? 

Strategic choices, either at the business level of 

specific products and markets or at the corporate level for 

diversification and international expansion, also have an 

impact on faithfulness. The faithful Christian participating in 

strategic conversations has a natural opportunity to keep the 

focus on faithfulness (not forgetting that there are economic 

realities that must be considered). Some sample questions 

that can be considered are: 

When we decide to take this particular action in this particular 

market (or implement this particular diversification strategy), 

what will this do to our faithfulness to existing promises? 

What will we need to do in order to maintain our faithfulness 

and to prevent this new commitment from undermining our 

faithfulness? 

If we take this action, where does our faithfulness need to be 

shored up or improved? 

In what way is this choice a good match for how we are 

equipped to be faithful to others? 

In looking at the organizational changes that we need to make 

in order to implement this strategy, how does our current 

structure help or hinder our people’s ability to base their work 

on reality? 

What might need to change in the organization so that we are 

faithful to these new commitments we are about to make? 

In addition to asking questions that focus on deeper values, 

there will also be opportunities to put in writing an emphasis 

on faithfulness (or other identifying characteristics of Christ). 

Situation analysis white papers, strategic plans, emails to 

strategic alliance partners and to coworkers, the text of 

the published annual report, presentations to shareholders 

or community groups, diversification and merger plans, 

competitor analysis and reports, business plans with 

business model assumptions, or rationale for particular 

strategic commitments – these are all opportunities for 

participation in strategic management conversations at a 

deeper level as suggested here. 

We know from the history of diversification, mergers & 

acquisitions, and joint ventures that these often produce 

short-term successes, if they succeed at all. Many of them 

fail, yet strategic managers continue to use these as a means 

to achieve strategic commitments. Could asking deeper 

questions that are relevant to the character of Christ but 

framed in the language of business improve the outcome of 

strategic decisions? 

Sometimes it is appropriate to consider the basic economic 

issues of a particular strategic management situation. 

Other times it is appropriate to consider the deeper value 

issues present in the economic realities. The relationship 

between the deeper values and the economic realities could 

be ambiguous. More than front-line managers, strategic 

managers are paid handsomely to work in the world of 

ambiguity. The Christian strategic manager who desires to 

witness for Jesus Christ can sometimes face an additional 


20 2



type of ambiguity: if there are multiple commitments to 

different stakeholders’ groups, it isn’t crystal clear how to 

be faithful to all the commitments that are made. This is an 

additional reason to lead the conversation toward the topic 

of faithfulness. Others need to participate. Witnessing for 

Christ employing the approach described here is more like a 

dialogue than a monologue. 

ADDITIONAL EXAMPLES 

A 

few other examples are given in Table 2 to show where typical business conversations can also be opportunities to 

point toward the theological identity of Jesus Christ without using religious language. 

TABLE 2 

Biblical Concept Business Situation Examples of Contribution to Business Conversations 

Holiness 

Covenant 

Shalom 

(flourishing) 

Truth 

(faithfulness) 

Wisdom 

Discussing possible hiring of an 

employee who has autism (who 

normally would have a difficult time 

finding and keeping a job) 

Planning for a change in distribution 

channel arrangements 

Statement in an annual report 

regarding the impact of the firm in the 

broader community 

Introducing a new Performance 

Improvement project at a team 

meeting or reporting on the results of 

the project to upper management 

Operational management conversation 

about a complicated issue 

What contribution to our community can we be making 

by hiring this person? 

Yes, it will require managers making adjustments. But 

think about the good it will do for this person and the 

person’s family. Think about how we will improve as a 

management team. 

Let’s look at what we are promising in this arrangement. 

What do we need to put on the table for all the players 

to cover the contingencies that might arise? 

How can we shape our commitments to each other 

taking into consideration some of the unknowns that 

might happen? 

One way our company contributes to flourishing in the 

broader community is by ______________. 

In this way, the reason this company was founded is 

still true today: We are here to serve someone other 

than ourselves. 

On the one hand, I see this proposed project as a way 

for us to improve our understanding of the harsh facts 

of reality that we face. On the other hand, it is also an 

excellent opportunity for us to get even better at doing 

what we claim to be doing for customers. 

If we were to get feedback from some of the other 

players in this situation, to hear from them what is most 

important, in what ways might this help us to craft a 

response? 

21 




Loving Kindness 

(loyalty, 

compassion) 

Justice 

Redemption 

Discussing the possibility of making a 

change to employee benefit package 

Breaking down barriers between 

organizational silos 

A top-echelon meeting in the Human 

Resources department discussing 

changes that are needed in order to 

strengthen the organizational culture 

Based on what we said a year ago, aren’t employees 

expecting something in particular here? 

If we make this change, don’t we owe it to our 

employees to give a transparent explanation for why 

we are making this change that many will see as 

unfavorable? 

What if we hire an outside company to gather responses 

from employees regarding what employees distrust 

because of past experiences? 

If we ensure that the outside company shields the 

personal identity of employees, will this be fair while 

recognizing at the same time it could help us better 

understand the barriers to communication that our 

employees experience? 

Don’t we have to let employees know that we take 

responsibility for some of the weaknesses in our 

organizational culture? 

The burden of strengthening culture starts at the top 

and then involves every level of management. What will 

happen if we say to employees, “Look, we realize that 

we can do better in terms of the values that we share. 

And, change begins with us. We need you to hold us 

accountable.” 

Culture flows downhill: If we don’t take responsibility, 

how can we expect managers and rank and file 

employees to take responsibility for this particular 

value? 

BENEFITS AND 

CONCERNS 

Given that this approach is not the same as a Christian 

verbally sharing a religious experience of faith with a 

coworker or attempting to talk about what the Bible 

says regarding salvation, below we identify certain benefits 

and concerns. 

Benefits 

Avoids the need to wait for a particular time when you 

think someone might be “open” to your faith witnessing. 

Gives nonbelievers an opportunity to test-drive Christian 

commitment before they hear about religion. 

Attempts to bridge the gap between Christian terms and 

concepts and the secular language of business. 

Gives real-life illustrations of deeper theological concepts. 

Helps strengthen the spiritual nerve to bring personal 

religion into the workplace with confidence. 

Emphasizes showing rather than persuading belief 

and debating doctrine. 

Avoids direct confrontation with atheists and skeptics 

regarding the difficult questions they have. 


22 2



Celebrates the moments when God’s character is 

honored at work. 

Emphasizes relating with others in a way that 

desires their good and wins their confidence. 

Encourages others to ask questions when they 

are ready rather than when the Christian is ready. 

It might be best considered as “pre-evangelism” 

or as the first step in the evangelism process. 

It is designed to open some doors for additional 

conversations. 

In some cases, verbalizing a fundamental 

character trait of Jesus Christ, even if given in the 

language of business, will reflect a deep human 

desire in the heart of coworkers who want 

something more from their work than monetizing 

every action. 

Concerns 

“This sounds nice, but it doesn’t go far enough to share 

the gospel. By not openly, explicitly talking about your 

personal faith in Jesus, by not mentioning his name, you 

are leaving out the most important element in witnessing 

for Christ.” Admittedly, this approach is not a way to 

explicitly share the gospel using traditional religious 

language. It is designed for a related purpose, namely, to 

point others to one or more elements of the theological 

identity of Jesus Christ that is applicable to our behavior 

in the world of business, using the language of business. 

How can this not be a means to bring glory to God? 

“Ignoring your responsibility to explicitly referring to Jesus 

Christ by his name hides your light under a basket.” One 

might just as easily argue that instead of hiding a light, it is 

actually showing a light of how personal values (based in 

faith) and business are interwoven. This approach shines 

a different kind of light that others will not immediately 

find objectionable when presented in terms of generally 

accepted business language. Furthermore, this doesn’t 

ignore the responsibility to share the theological terms 

of the gospel. Rather, it simply recognizes that there is 

a time and a place for talking about the Christian faith. 

When the time and place do not support in a natural way 

the use of religious language, the approach described 

here is an alternative. 

“It is in the name of the historical person and work of 

Jesus that people are saved. We are not saved by being 

successful in business or even by following a set of 

ethereal, abstract principles.” This is a point well made; 

however, the approach described here is not offering 

anything by way of so-called spiritual salvation even if the 

approach here contributes to human flourishing. Instead, 

it is offering a way to have natural business conversations 

that hold high the central elements of who Jesus is, the 

character traits of God, and what God has done in Christ. 

Furthermore, it highlights what he has called us to imitate 

in the marketplace. 

“Without an explicit verbal witness, this approach will help 

people become more successful in business, but, in so 

doing, it also might send them away from the Kingdom of 

God instead of encouraging them toward the Kingdom.” 

If the conversation is managed carefully, the emphasis 

can still be on the deeper Kingdom values that are based 

on the identity and work of Jesus Christ even if these are 

expressed in business language. 

Additionally, one might argue that focusing on the central 

character traits of God does lead a person toward the 

Kingdomby first showing the practical (not theological) 

dimensionof religion. If the Christian becomes a constant 

verbal champion for God’s character, then when an 

opportunity comes for verbal witnessing, the bridge to the 

religious termsand ideas has already been built. 

CONCLUDING 

THOUGHTS 

One might say that in the post-modern world, 

Christians must earn the right to be heard, especially 

in an apathetic marketplace. But, hasn’t this always 

been the case? Being the verbal champion for fundamental 

business ideas that are also morally grounded on the person 

and work of Jesus Christ does more. It goes beyond being a 

silent Christian witness (in actions) when faced with ethical 

dilemmas. Attempts to use open, business conversations as 

the context to bear witness to Jesus bring glory to God in an 

unexpected way. 

For the Christian who becomes known in the organization 

as one who continually champions one or more of the 

fundamental ideas, such as faithfulness, covenantal 

relationships, covenantal wisdom, or redemption, it creates a 

natural opportunity for coworkers to express their curiosity. 

23 




It is a creative way to allow coworkers the chance to seek 

additional conversations when they are ready. No one is 

making coworkers uncomfortable or anxious or offended 

by bringing up debatable, divisive religious ideas. No one 

is hitting anyone over the head with the Bible or dropping 

unsolicited Christian religious literature in the employee 

lounge. 

As suggested above, this approach is designed for typical 

business conversations. Because of this, it is dialogical 

by nature. The Christian does not have a monopoly on the 

business reasons for following Christ-centered business 

principles. Other people at work will make supporting 

contributions toward organizational goals also founded on 

fundamental principles. Others will think of valid business 

reasons for the basic ideas. Still others will see the situation 

differently and will disagree. But aren’t conversations what 

we want? 

Managerial life is filled with paradoxical tensions. What 

works in one situation may not be appropriate in another 

situation. Sometimes opposites are called for at the same 

time. We have to be able to explore new sources of value to 

offer customers while at the same time exploit efficiencies 

in the current values that we offer. But these require quite 

different management approaches. 

Leaders need to share top-down the vision and strategic 

commitments that the organization is making. At the 

same time, bottom-up participation in the implementation 

of strategic commitments makes strategic management 

dialogical. In the same way, the approach described here is 

both an opportunity and a challenge when representing Christ 

in the marketplace. It suggests a way forward to explicitly 

bring deep values to the surface for explicit conversation. 

But doing so doesn’t automatically answer how to manage 

the tensions. It encourages coworkers to voice their values 

and, through speaking, to test their values. It requires the 

Christian to work at crafting appropriate contributions to 

business conversations. This might be more difficult for 

some, compared with the difficulty of memorizing a preplanned 

statement of the gospel or a two-minute statement 

of personal religious experience. 

Like any skill, practice is required to improve 

effectiveness. Practice is needed for articulating the 

business reasons for following in the footsteps of Christ. 

The point being made here is that the conversations in 

business are the natural context for highlighting one 

or more elements of what Christ’s work means for us. 

Don’t think that it is our job to reflect all dimensions of 

Christ’s character equally well all by ourselves. Collectively, 

the Church is the body of Christ. Collectively, the Church 

can demonstrate the character of Christ in the marketplace. 

Individually, it is impossible to fully represent Christ. So 

choose the elements of Christ’s character that you are drawn 

to, and then go about your work, letting other Christians 

focus on other elements. 

If no one responds to your explicit verbal encouragement 

to consider a deeper value embedded in a particular business 

situation, don’t take it personally. Avoid doing more harm 

than good by continuing to harp like a scratched compact 

disk, yet don’t give up. Other opportunities to represent 

who Jesus is will come up in business conversations. If no 

one responds to your questions or comments, think about 

how you portrayed the point and how you might refine your 

statement and how you might support your contribution 

with legitimate business reasons for following a particular 

principle. 

Becoming an expert at using the language of business to 

represent Jesus Christ will take time and hard work. It also 

takes time to find your voice, to develop the core competency 

of advocating on behalf of Christ-centered business 

principles, and expressing these through the language of 

business. Think of the potential impacts this might have on 

others and on the organization as a whole. Then leave it in 

the hands of God, trusting that the seeds we sow will mature 

at the right time. 

NOTES 

1 

Matthew 28:19-20; Mark 16:15-16; Luke 24:47-48; Acts 1:8. 

2 

Matthew 5:13-16. 

3 

2 Corinthians 5:20. 

4 

Liz Ryan, (2018). “Ten things never, ever to say at work,” 2018 at 

https://www.forbes.com/sites/lizryan/2018/01/13/ten-thingsnever-ever-to-say-at-work/#7a36383173d2 

. 

5 

Dawn Rosenberg McKay, “6 topics to avoid discussing at work,” 

2018 at https: /www.thebalancecareers.com/topics-to-avoiddiscussing-at-work-526267 

. 

6 

Jon Hyman, “5.1 Million reasons to keep religion out of 

your workplace,” May 2, 2018 at https: /www.workforce. 

com/2018/05/02/5-1-million-reasons-keep-religion-workplace/ . 

7 

Mary-Frances Winters, We Can’t Talk About That at Work! 

(Oakland, CA: Berrett-Koehler Publishers, Inc., 2017). 


24 2



8 

Arlin Cuncic, “Preparing for Small Talk: A List of 

the Best and Worst Topics” November 4, 2018 at 

https://www.verywellmind.com/small-talk-topics-3024421; 

Stephen Lacey, “11 topics you should never, ever talk about at 

work.” February 23, 2017 at 

http://www.executivestyle.com.au/11-topics-you-should-neverever-talk-about-at-work-guitqh 

. 

9 

Brent Lyons, Jennifer Wessel, Sonia Ghumman, Ann Marie Ryan and 

Sooyeol Kim, “Applying models of employee identity management 

across cultures: Christianity in the USA and South Korea,” Journal of 

Organizational Behavior, 35, no. 5 (2014), 678-704. 

10 

1 Corinthians 12:5-7. 

11 

For examples consider the following: Ed Silvoso, Anointed for 

Business: How Christians Can Use Their Influence in the Marketplace 

to Change the World (Ventura, CA: Regal Books, 2002); Paul Gazelka, 

Marketplace Ministers: Awakening God’s People in the Workplace 

to Their Ultimate Purpose (Lake Mary, FL: Creation House, 2003); 

Alistair MacKenzie & Wayne Kirkland, Where’s God on Monday? 

Integrating Faith and Work Every Day of the Week, (Colorado Springs, 

CO: NavPress, 2003); Regi Campbell, About My Father’s Business: 

Taking Your Faith to Work (Sisters, OR: Multnomah Publishers, 2005); 

Rich Marshall, God @ Work: Developing Ministers in the Marketplace 

(Shippensburg, PA: Destiny Image Publishers, 2005); Shae Bynes 

and Antonina Geer, The Firestarter Effect: Making Jesus Christ Known 

in the Marketplace (Fort Lauderdale, FL: Kingdom Driven LLC, 2014). 

12 

Christian Businessmen’s Connection website, 2019 at https: / 

www.cbmc.com/ministryresources . 

13 

Craig M. Gay, The Way of The (Modern) World: or, Why It’s Tempting to 

Live as if God Doesn’t Exist (Grand Rapids, MI: William B. Eerdmans 

Publishing, 1998), 13; Douglas Groothuis, Christian Apologetics: A 

Comprehensive Case for Biblical Truth (Downers Grove, IL: InterVarsity 

Press, 2011), 150. 

14 

Chris Walker, “Evangelism Coach Website,” (2013). https: /www. 

evangelismcoach.org/the-power-of-questions-in-conversationalevangelism/; 

Luke Cawley, “Why you should ask more questions in 

spiritual conversations,” InterVarsity Evangelism website, 2019 at 

https: /evangelism.intervarsity.org/resource/why-you-should-askmore-questions-spiritual-conversations 

. 

15 

Jesus refers to this agricultural model and the Apostle Paul 

alludes to it also. See Matthew 9:37-38; Matthew 13:3-9; Mark 

4:26-29; 1 Corinthians 3:6-8. This model is employed by Bill Peel 

and Walt Larimore, Workplace Grace: Becoming a Spiritual Influence at 

Work (LeTourneau University, 2014). 

16 

Other elements of the character of God might be mentioned here. 

These and other elements are seen by biblical theologians as major 

themes of Scripture running from Genesis to Revelation. 

17 

Each of these and other Christ-centered themes deserve in depth 

study. The reason these particular ideas were chosen is defended 

in Michael E. Cafferky, Business Ethics in Biblical Perspective: A 

Comprehensive Introduction (Downers Grove, IL: InterVarsity Press, 

2015). 

18 

The choice of themes to represent here is not arbitrary or random. 

These particular themes emerge, generally, from the field of inquiry 

known as “biblical theology” and have been discussed by many 

biblical theologians in recent decades. There are other major themes 

of the Bible not mentioned here. 

19 

This doesn’t mean that the principles are always simple to apply. 

Indeed, business involves managing ever-changing, multiple sets 

of complex relationships where it is not always obvious what is 

the best way to apply fundamental principles of business that also 

accurately reflect the character of God. 

20 

See the discussion of this in Michael E. Cafferky, “The ethicalreligious 

framework for shalom,” Journal of Religion and Business 

Ethics, 3, no.1 (2014), Article 7. 

21 

Michael E. Cafferky, “Editor’s Perspective: The fusion of religion 

and business,” Journal of Biblical Integration in Business, 21, no.1 

(2018), 5-8. 


Michael E. Cafferky was Professor of Management and the Ruth McKee Chair for Entrepreneurship 

and Business Ethics at Southern Adventist University until his retirement in 2017. Prior to joining 

academia in 2003, he served for over 20 years in the healthcare industry in middle and senior 

management. Mike is the author of many articles, conference presentations, and books, including 

two peer-reviewed university textbooks: Management: A Faith-Based Perspective (Pearson, 2012) 

and Business Ethics in Biblical Perspective: A Comprehensive Introduction (IVP, 2015). Mike holds 

a B.A. in Theology from Atlantic Union College, an M.Div. from Andrews University Theological 

Seminary, an M.P.H. from Loma Linda University School of Public Health, and a Doctor of Business 

Administration from Anderson University. 

25 


Taking Ownership While 

Giving Glory to God 

PERSPECTIVES ON TAKING OWNERSHIP IN WORK EFFORTS 

FROM A CHRISTIAN WORLDVIEW 

MATTHEW WILSON 

ABSTRACT 

Over the past 15 years, management scholars have 

begun to more seriously study the phenomenon of 

“psychological ownership,” or what practitioners 

commonly call “taking ownership” in one’s work. 

This is a mental state or form of attachment whereby 

individuals construe work projects or organizations 

as ‘MINE’ and become personally invested in them. 

Although there is a growing body of evidence suggesting 

that taking ownership enhances a variety of desirable 

work outcomes, no one has asked whether it is spiritually 

healthy. This essay considers the concept and practice 

of taking ownership from a distinctively Christian 

perspective. Specifically, it questions the compatibility 

of taking ownership with the concept of Christian 

stewardship. Since a biblical worldview understands 

God as the sole owner of everything, there is an apparent 

tension between taking ownership and giving God His 

due glory. The essay unpacks this tension and attempts 

to resolve it by outlining a distinctively Christian form of 

taking ownership in one’s work. 

INTRODUCTION 

Many business leaders in today’s 

workplace encourage their employees 

to “take ownership” of their work. 

Obviously, this does not mean that 

those employees should acquire a 

literal ownership stake in their businesses. Rather, the 

exhortation to take ownership is an encouragement to 

relate to one’s work projects as if they were one’s own. 

Taking ownership in a work project involves seeing it 

as “mine,” identifying with it, and becoming personally 

invested in the project. It is a way of relating to one’s 

projects, even, and most applicably, when no legal 

ownership is at stake. 

The psychological process of taking ownership – what 

management scholars call “psychological ownership” – 

has been validated by empirical research 1 and praised 

in books like Extreme Ownership: How U.S. Navy SEALs 

Lead and Win. 2 There is also a growing body of evidence 


26 2

TAKING OWNERSHIP 


suggesting that psychological ownership enhances desirable 

work outcomes such as job satisfaction, 3 organizational 

commitment, 4 organization-based self-esteem, 5 work 

engagement, 6 and intention to stay. 7 It goes without saying 

that committed, happy, and engaged workers make better 

teammates and benefit their organizations, customers, and 

other stakeholders. 

However, the concept of taking ownership is not one that 

many Christian scholars have considered, and, at least to my 

knowledge, no one has asked whether it is spiritually healthy. 

This essay, in particular, considers the question of whether 

taking ownership is, or could be, compatible with the Christian 

doctrine of stewardship. Since God is the rightful owner of all 

creation and Christians are merely stewards of that creation, 

is it possible to “take ownership” in a way that still gives 

glory to God? This essay answers that question affirmatively 

by outlining a distinctively Christian framework for thinking 

about how Christians can properly take ownership in their 

work. 


DEFINED 

What does it mean to “take ownership” in a work 

project, exactly? Unfortunately, the phrase is not 

precisely or consistently used. The concept of 

taking ownership is often confused with neighboring concepts 

like responsibility and accountability. But as I understand it, 

and as I will deploy the concept here, to take ownership is a 

special way of becoming attached to one’s work projects. It is 

distinct from being responsible or accountable to them. 

When a person takes ownership in a project, she becomes 

disposed to construe the project as “mine” or “ours” each 

time she participates in it. This construal produces a special 

concern for the project, one that supervenes on the concern 

that one has for oneself. A person, therefore, cares for the 

project as if it were a part of herself – i.e., as if it were her 

own – and this forms the basis of the attachment. Although 

construing a project as “mine” often undergirds or reinforces 

a person’s sense of responsibility to a project, it is possible 

to be responsible – i.e., to fulfill one’s duties – to a project 

without taking ownership in it. 8 

Taking ownership manifests typically through a person’s 

proactive engagement and spending of significant effort in a 

project. A merely responsible worker can arrive on time, do 

what is asked of him, and expend reasonable effort on a 

project, all without viewing the project as “mine,” identifying 

with it, or embracing it as his own. He characteristically 

does all and only what is asked of him. The one who takes 

ownership characteristically seeks out ways to help or 

improve a project even when it is not asked for or required. 9 

THE CHRISTIAN 

CHALLENGE 

The outcomes and behaviors associated with people 

taking ownership in projects seem generally desirable. 

But Christians, especially those who want to glorify 

God in the workplace, should be aware of a potential tension 

that exists between one’s taking ownership and the concept 

of Christian stewardship. For example, one might ask whether 

it is spiritually healthy for a Christian to construe his work 

projects as “mine” given that Christian Scripture teaches 

human beings are merely stewards and not owners of what 

God has made. One might ask whether glorifying God in the 

workplace will, therefore, require a Christian to construe 

projects as “His” (i.e., God’s) rather than as “mine.” These 

questions are especially important for Christian business 

leaders to consider before exhorting their employees to take 

ownership in the workplace. 

Let us formulate the apparent tension between taking 

ownership and Christian stewardship more precisely. The 

Bible teaches that the Lord is the sole owner of his creation: 

“The earth is the Lord’s, and everything in it, the world, 

and all who live in it” (Psalm 24:1, NIV); 

“To the Lord your God belong the heavens, even the 

highest heavens, the earth and everything in it” (Deut. 

10:14); 

“Everything under heaven belongs to me” (Job 41:11). 

Although Genesis 1:26 gives humankind dominion 

over God’s creation, most Christian theologians have ‏(הָדָר)‏ 

suggested that humans should only consider themselves 

stewards, not owners, of that creation. 10 Some have even 

argued that the concept of ownership is fundamentally at 

odds with a Christian way of life. Theologian Paul Griffiths, 

for example, has written that “the studious Christian… 

cannot coherently seek ownership.” 11 Although Griffiths 

here understands ownership primarily in terms of legal or 

formal ownership, his account is also concerned with the 

human desire to own, which he thinks is essentially a desire 

27 




for sequestration and control. 

This, he argues, is already in 

tension with God’s rightful 

ownership of creation because 

sequestration and control 

are powers that belong only 

properly to God. 12 Thus, to 

think of oneself as an owner 

is to make an idol of oneself. 

According to Griffiths, only 

the “grammar” of stewardship 

can rightfully place humanity 

in its subordinated position 

before God. He states: 

“The most fundamental 

distinction between 

the ownership-relation 

and the stewardshiprelation, 

therefore, has to do with the presence of 

a third party in the latter and its absence in the 

former. The grammar of human ownership requires 

reference only to the owner and what is owned; 

the grammar of stewardship requires reference 

also to the real owner, who on the Christian 

construal of world and appetite is also the creator, 

toward whom stewards and what they hold share 

a relation of subordination and participation”. 13 

Another way of putting Griffith’s point is that Christians 

must recognize what they “own” is not really theirs in any 

ultimate sense; Christians must always be aware of the 

presence of a third party, namely God, in their earthly 

ownership relations. Philosopher Søren Kierkegaard puts the 

point nicely, saying, “Everyone really knows well enough that 

in the more profound sense no human being owns anything… 

But the Christian bears in mind that he knows it…that he owns 

nothing except what is given to him…as entrusted property.” 14 

On the biblical picture of the world, then, human beings are 

merely stewards. Thus, there is a possible tension between 

taking ownership – that is, becoming attached to one’s 

work as if it were one’s own – and glorifying God as the sole 

“owner” of everything. Of course, one way to alleviate this 

tension would be simply to point out that taking ownership is 

not about real property. As a type of psychological attachment, 

it does not concern real rights of control or sequestration. 

It is possible to take psychological ownership in projects 

Taking ownership manifests 

typically through a person’s 

proactive engagement and 

spending of significant 

effort in a project . . . The 

one who takes ownership 

characteristically seeks out 

ways to help or improve a 

project even when it is not 

asked for or required. 

even when those projects are 

other people’s property (like 

businesses that are owned 

by other shareholders) or in 

projects that are no one’s 

property at all (many volunteer 

projects are like this). Thus, 

even if everything is truly 

under God’s ownership, one 

might respond that people 

can still take psychological 

ownership because it 

does not require exclusive 

sequestration or control. 

Perhaps, then, the worry is 

misconceived and there is no 

tension after all. 

We should not be too hasty 

in dismissing this tension, 

however. Some theologians have argued that the concept of 

Christian stewardship would extend past the “stewarding” of 

real property, even stewarding the environment we live in. 15 

Bernard Evans, for example, suggests that the concept of 

Christian stewardship applies to a person’s use of his talents 

and abilities. 16 If this is correct, then stewardship would be 

applicable to how one participates in projects and not merely 

in property arrangements. After all, Griffiths’ charge that 

ownership can be a form of idolatry is concerned just as 

much about the desires and attitudes of the heart as it is with 

the actual system of property rights that we find ourselves 

within. The “owner,” Griffiths thinks, fails to recognize God, 

or he desires to be like a god. This means that even taking 

psychological ownership by construing projects in terms of 

“mine” may be inappropriate for followers of Christ. 

A CHRISTIAN 

RESPONSE 

I 

wish to propose a response to this issue that does not 

require Christians to jettison or reject the concept of taking 

ownership entirely. But it will require Christians to modify 

how they take ownership in their work, such that it conforms 

with the Christian understanding of reality. To begin, let us 

first direct our attention to the New Testament’s picture 

of “life in Christ.” Scripture teaches that the Christian’s life 


28 2



is one whereby Christ “lives” in a person through the Holy 

Spirit (Gal. 2:20, Rom 8:11). A Christian no longer lives for 

herself (2 Cor 5:15, Gal 2:20), but for God, and she is to do all 

things “as unto the Lord” (Col. 3:23). This certainly includes 

her work projects, and it follows from this picture of life 

that one should not “take ownership” in one’s work projects 

exclusively – in the sense of construing them as mine and 

mine alone. In other words, a Christian must always bear 

in mind that Christ is working within and alongside her. A 

Christian’s efforts in her work projects should be conceived 

as in consultation with and in obedience to Christ. In Griffiths’ 

terminology, one should always “recognize the presence of a 

third party,” that is, “Christ in me.” An ownership attachment 

to one’s work that ignores this life of Christ in the believer 

would not be biblical. 

But with this in mind, there are still two possible ways that 

one might orient oneself to work projects as a Christian. On 

the one hand, a person could attempt to remain personally 

and psychologically detached from her projects, construing 

them as God’s alone (as His). One’s participation in a project 

in this case would be governed by one’s duties to God and in 

virtue of the responsibilities of one’s role in the project. But 

on this outlook, one should remain psychologically detached 

from the project, not embracing it as something that is “mine.” 

On the other hand, a person might take ownership of her 

projects by conceiving of them as common projects with God. 

In this case, taking ownership would involve seeing one’s 

projects as “ours,” with God as a co-participant. Then, and 

only in a much weaker sense, one would relate to the project 

as “mine” – since what is ours is also mine in a derivative 

sense. Christians should, therefore, ask: “Would Christ want 

his followers to be attached to and invested in projects with 

him, conceiving them as ‘ours,’ or to remain detached to their 

projects (but not to Him) in the workplace?” 

Before attempting to answer, let me first say something 

more about what it means to take ownership in common. The 

difference between the “exclusive” and “in common” forms 

of psychological ownership can be grasped by analogy to the 

way personal property is owned exclusively or in common. 

In exclusive property arrangements, a single person has 

the right (within limits) to use or dispose of her property 

as she pleases. But common property ownership requires 

that two or more people (or institutions) cooperate in how 

they collectively use or dispose of the property owned. 

The property’s multiple owners usually have a right to codetermine 

how the property is used or disposed of. For a very 

simple example, we might think of the common property 

arrangement embodied by two school-aged children who 

put their allowance together to buy a video game. They 

must determine jointly when each will get to play with the 

game, whose house it will be kept in, etc. When a person is 

a common owner, she is not simply free to use the object as 

she pleases. She must also consider the wishes of the other 

co-owner(s) in how she interacts with the owned property 

– i.e., she must “bear this in mind.” A failure to do so is 

blameworthy. 

Taking ownership in a common project, when done 

properly, is analogous, although certainly not identical, to 

owning common property. A “common project” is simply any 

project that requires cooperation or a coordination of effort 

in some goal-directed activity. 17 Examples include athletic 

teams, political campaigns, and most business projects. To 

take ownership “in common” means that when one identifies 

with and invests in a project, one construes the project not 

merely as something that is mine, but as something that is 

ours. This construal involves recognizing and appreciating the 

other people who are involved in the project, including their 

efforts and contributions. This type of appreciation modifies 

the nature and character of one’s psychological attachment 

to the project. It also lessens the attachment’s psychological 

“grip,” so to speak, as one recognizes that others are involved. 

Taking ownership in a common project as ours is 

praiseworthy, especially when compared to its alternative, for 

it is possible for one to take ownership in a common project 

as if it were exclusively one’s own. If this happens, it hurts 

a person’s ability to successfully collaborate, participate in 

teams, and lead others, because the person will fail to fully 

appreciate the efforts of others in the project. 18 Thus, to 

truly see a common project as “ours” is a more excellent and 

praiseworthy way of becoming invested in a project. Such a 

person more easily welcomes and respects the participation 

and input of others because she perceives their efforts as 

intrinsic to the project itself. 

With this in mind, let us return to the question of whether 

Christ would want his followers to be attached to and 

invested in their projects with him, conceiving them as 

“ours.” I believe the answer is yes. The Bible speaks of God’s 

kingdom as being “at hand” (Matt. 3:2, 4:27; Mark 1:15), and 

He invites Christians to “participate” (1 Cor. 10:16) in this 

kingdom as “ambassadors” (2 Cor. 5:20), “priests” (1 Pet. 

2:9), “partners” (Phil. 1:5), “children” (1 John 3:1; Rom. 8:17), 

“heirs” (Rom. 8:17), and “co-workers” (1 Cor. 3:9; 2 Cor. 2:6). 

For our purposes, I will focus on the concept of being a “coworker.” 

In 1 Corinthians 3:9, the Apostle Paul states that 

29 




Christian believers are “co-workers,” or “fellow workers,” 

19 

with God (Θεοῦ γάρ εσμεν σῦνεργοί). Translators have 

rendered the Greek in the following ways: 

(KJV) For we are laborers together with God. 

(NASB) For we are God’s fellow workers. 

20 

(NIV) For we are co-workers in God’s service. 

The Greek here is capable of two slightly different 

meanings. The first emphasizes the idea that God and his 

people bring about a single effect together, as in a joint-work 

or joint-effort. The KJV, NASB, ESV, and Darby translations all 

seem to convey this sense. 

A second interpretation emphasizes the idea that 

Christians are joint-laborers with each other, and together 

they are in God’s service, 

but it does not necessarily 

imply that Christians jointly 

work together with God to 

bring about a single effect. 21 

This second interpretation 

allows for the distinction 

between tasks performed by 

humans and the work that 

God accomplishes on His 

own. But for the purposes 

of our question, it does not 

matter which interpretation is 

correct. For one thing is clear: 

God chooses to work through 

his people. Whether Kingdom 

tasks are effectuated jointly 

or severally, God chooses 

to accomplish at least some of His kingdom work through 

human agency. Although God does not need humans to 

effectuate his will, and humans cannot accomplish Kingdom 

ends on their own (John 15:5), He mysteriously chooses to 

partner with his followers in bringing about His ends. 

If God wants Christians to see themselves as co-workers 

or fellow workers with Him, then it is plausible that God 

would want his people appropriately to identify with and 

invest themselves in the projects they undertake with Him, 

including those at work. 22 A Christian’s agency and initiative 

matters, even if that “mattering” sometimes (or always) 

depends upon God’s empowering grace. Christians can thus 

see the larger project of God’s Kingdom as something that 

is responsive to their agency. And as Colossians 3:23 tells 

us, God’s Kingdom extends past church-related projects 

or specific ministry activities and includes “whatever 

you do.” Christians are to see all their earthly projects as 

subordinated to, and included in, God’s Kingdom work. 

A PARABLE OF 

STEWARDSHIP 

A Christian’s efforts in her 

work projects should be 

conceived as in consultation 

with and in obedience to 

Christ . . . An ownership 

attachment to one’s work 

that ignores this life of Christ 

in the believer would not be 

biblical. 

God chooses to partner with his followers, and He 

sometimes leaves the means to accomplish a 

particular end partially or fully up to them. The Parable 

of the Talents in Matthew 25 illustrates this point. 23 In the 

parable, a wealthy man entrusts his fortune to his three 

servants before leaving on a 

journey. One servant gets five 

talents; another gets two; the 

last servant gets one. 24 The 

master doesn’t leave them 

with instructions, but we do 

know that he is the sort of man 

who would expect a return on 

his investment. The servants 

who received five talents and 

two talents each earn a 100% 

return on the master’s money. 

The servant entrusted with 

one talent, however, buries 

it. It earns nothing. When the 

master returns, he is pleased 

with the first two servants, 

saying, “Well done, good and 

faithful servant! You have 

been faithful with a few things; I will put you in charge of 

many things” (Matt. 25:21, 23). But he accuses the last 

servant of being wicked and lazy. Even though the master 

did not give specific instructions as to what to do with the 

money, he says, “You knew that I harvest where I have not 

sown and gather where I have not scattered seed. Well then, 

you should have put my money on deposit with the bankers, 

so that when I returned I would have received it back with 

interest.” (Matt. 25:26). The Master is displeased with the 

servant’s stewardship of his money. 

Here one might notice that this last servant did not forget 

that he was a steward. He knew who the true owner of the 

talent was. And in a sense, he did take care of the money. 

But the master is displeased with the way he went about 

executing his stewardship task. What was it, then, about this 


30 2



servant’s stewardship that was lacking? Commentators have 

commonly taken the master’s displeasure with the servant to 

be a result of some failure of responsibility. 25 If one were to 

suppose that there is a norm or duty that when safekeeping 

someone else’s money, one ought to put it on deposit, then 

perhaps it was irresponsible for the servant to do nothing 

with the master’s money. If this is right, then the master’s 

displeasure may be explainable by the servant’s failure to 

meet an implicit obligation. 

But that is not all that is going on here. As R. T. France 

notes, to bury money in the ancient world was a recognized 

form of responsible safekeeping; the primitive banking 

system at the time meant the practice of depositing money 

was not widespread. 26 And even if the third servant had 

put the money on deposit, we do not get the sense that the 

master would have found this to be excellent or praiseworthy. 

The master is pleased with his other two servants precisely 

because they were proactive in putting his money to good 

use, not because they were merely responsible. His delight 

was in the initiative they took to double his money. 

The story, of course, doesn’t give us detailed information 

about what motivated the first two servants. Context seems 

to suggest, however, that they were motivated both by 

their knowledge of the master’s expectations and their own 

creativity and resourcefulness. Since they were not given 

direction as to how the money should be deployed, they were 

left to manage the master’s money as if it were their own, 

while simultaneously not losing sight of who the real owner 

was. In other words, they stewarded the money left to them 

by construing it as a kind of common project, one undertaken 

with the Master. One can also infer that they were personally 

invested in that project, because attaining a 100% increase in 

wealth surely required a significant investment of time and 

energy. The parable thus provides at least some indication 

that the psychological mindset of taking ownership in a 

project (as “ours”) and stewardship are not incompatible; 

they are complementary. 27 

APPLICATION 

What does this all mean, practically speaking? From 

a first-person standpoint, the conclusions of 

this essay don’t obviously, or even necessarily, 

recommend specific changes in one’s outward behavior; they 

challenge, rather, one’s inward disposition and approach to 

work. This is, of course, consistent with the teachings of 

Jesus, whose sermons often included challenges to inner 

dispositions and attitudes of the heart (e.g., Matt. 5:21-48). 

This essay, therefore, serves as a reminder and a challenge to 

Christians for how they think about engaging in their work. It 

challenges Christians first to construe their work projects as 

common projects, undertaken with God, not merely as things 

that are “mine.” Then, depending on the individual and his or 

her situation, there may be further implications for how he or 

she takes ownership. 

For those already possessing a cultivated disposition to 

take ownership – at least in the secular sense – this essay 

should be a reminder that proper stewardship of one’s talents 

and abilities requires both the subordination of those talents 

and abilities to God and the recognition of God’s presence 

in the midst of one’s projects. Such recognition will help 

guard against improper pride in one’s projects when they are 

successful, and against improper dejection when they fail – 

both of which are common experiences for people disposed 

to take ownership at work. 28 

This does not mean, however, that Christians should 

strive to become detached from their work projects. Taking 

ownership in one’s work remains a type of excellence, when 

done appropriately. The Bible does not suggest that Christians 

should approach their work in a rote or routine way, merely 

out of obligation or responsibility to God (although that 

responsibility exists as well). As Colossians 3:22-24 exhorts 

us, Christians should approach earthly work “with all [their] 

heart” and “with sincerity of heart.” Complete detachment is 

not the biblical picture of stewardship or work. 

Investing oneself in one’s work projects does not, however, 

mean that one puts one’s ultimate hopes in them. As 

philosopher Robert C. Roberts reminds us, “The Christian who 

would hope in God must draw back from her investments 

in finite hopes – because these are bound to let her down 

… she must invest the ultimate prospects of her life in God 

alone; and that means a serious alteration of her attachment 

to her earthly hopes.” Nevertheless, once she has put these 

hopes in their proper place, she can with gratitude receive 

“from the God of hope the happy prospects that come to 

her in this earthly life. This means she can rejoice in these 

exactly as befits limited hopes.” 29 In other words, a Christian 

should enjoy taking ownership in earthly projects, and she 

can be hopeful of their success, but she should never take 

ownership in those projects in a way that makes them an 

ultimate source of hope. 

31 




For those who struggle to take ownership in work projects, 

this essay may be helpful in a different sense. Failure to 

take ownership of a work project is common for at least two 

reasons. On the one hand, a person might not perceive a 

project as responsive to his or her agency. In this case, one 

fails to see how one’s efforts or ideas matter. A necessary 

condition for psychological ownership is the ability to perceive 

oneself as efficacious within a project – i.e., the agent must 

perceive herself as having some influence over it. 30 In many 

cases, people fail to see the influence that they do have on 

the projects they participate in. One helpful resource I can 

suggest is the practice of job crafting. 31 But as a Christian, 

one might also consider that, if God is truly in the midst 

of one’s projects, then asking the Holy Spirit for guidance, 

direction, and counsel as one participates in a project may 

be an appropriate way to become invested in it. It is a way of 

influencing a project that no boss, teammate, or committee 

can interrupt. 

On the other hand, a person may find it hard to accept 

their participation or role in a project. People often find 

themselves being “forced” to participate in projects they 

don’t like or would not choose for themselves. “I need you 

to be on this curriculum committee” or “I’d like you to be in 

charge of collecting names for this list” are both somewhat 

cringeworthy requests. Some people even feel that their 

entire jobs consist of being part of projects (or being in 

roles) that they would not choose. How, then, can one take 

ownership in such situations? One must somehow come 

to “accept” or welcome such projects as things that one 

can embrace. Otherwise, a person will, at best, behave 

responsibly to the project. 

Fortunately, Scripture may actually give Christians a unique 

advantage in this respect. Colossians 3:22-24 provides 

encouragement to Christians that all types of work can be 

pleasing to the Lord and worthy of “an inheritance.” Much 

like Jesus’ encouragement to his disciples in Matthew 

10:42 that no act of kindness, no matter how small, will go 

unnoticed or unrewarded – yes, even the cup of cold water 

given – Colossians assures us that even a slave’s work 

can be pleasing to God. By keeping this in mind, Christians 

might more easily overcome the hurdle of “accepting” the 

projects they are assigned so that they can embrace them 

as their own. Knowing that God may be pleased with one’s 

participation in a project, even when one doesn’t desire it 

oneself, can help a person move in this direction. 

For those who lead others, the suggestions above regarding 

people’s perceived efficacy and acceptance of projects 

can easily be translated into management strategies 

with some creativity. I will additionally suggest two other 

possible applications of the framework offered here. First, 

for those who manage other Christians, leaders may wish 

to consider modifying their exhortations to take ownership 

in ways that help employees include God as a middle term. 

For those managing non-Christians or people whose faith 

commitments are unknown, there may be interesting 

opportunities to share one’s faith simply by alluding to one’s 

own mode of taking ownership. We might imagine a manager 

saying to an employee: 

I am very invested in this project with you and the team, 

and I’m trying to take ownership of it with everyone. In 

my own case, not only do I see it as something we’re 

doing together, I believe that God is involved and in the 

midst of our work. 

I can imagine a natural response to be, “What do you mean 

by that?” which opens the door for further conversation. 

This, of course, is only an example, and there are likely better 

permutations others will think of. Such evangelism will also 

not be inappropriate in many situations, but this is another 

practical way to glorify God in the workplace. Even when 

words are not spoken, the act of construing projects as “ours,” 

with God in the center, glorifies Him because it acknowledges 

His presence and activity in one’s life. 32 

NOTES 

1 

For a recent and thorough review of this research literature, I 

recommend: Sarah Dawkins et al., “Psychological Ownership: A 

Review and Research Agenda,” Journal of Organizational Behavior 

38 (2017): 163–83. Pierce and Jussila also have a more lengthy 

(although slightly less recent) monograph on the topic: Jon L. Pierce 

and Iiro Jussila, Psychological Ownership and the Organizational 

Context (Northampton, MA: Edward Elgar Publishing, 2011). 

2 

Jocko Willink and Leif Babin, Extreme Ownership: How U.S. Navy 

SEALs Lead and Win (New York: St. Martin’s Press, 2015). 

3 

Fabian Bernhard and Michael O’Driscoll, “Psychological Ownership 

in Small Family-Owned Businesses: Leadership Style and 

Nonfamily-Employees’ Work Attitudes and Behaviors,” Group and 

Organization Management 36, no. 3 (2011): 345–84; Joshua Knapp, 

Brett Smith, and Therese Sprinkle, “Clarifying the Relational Ties 

of Organizational Belonging: Understanding the Roles of Perceived 

Insider Status, Psychological Ownership, and Organizational 

Identification.,” Journal of Leadership & Organizational Studies 21, 

no. 3 (2014): 273–85; Melissa G. Mayhew et al., “A Study of the 

Antecedents and Consequences of Psychological Ownership in 


32 2



Organizational Settings,” The Journal of Social Psychology 147, no. 5 

(2007): 477–500; He Peng and Jon Pierce, “Job- and Organization- 

Based Psychological Ownership: Relationship and Outcomes,” 

Journal of Managerial Psychology 30, no. 2 (2015): 151–68. 

4 

Tzu-Shian Han, Hsu-Hsin Chiang, and Aihwa Chang, “Employee 

Participation in Decision Making, Psychological Ownership and 

Knowledge Sharing: Mediating Role of Organizational Commitment 

in Taiwanese High-Tech Organizations,” The International Journal 

of Human Resource Management 21, no. 12 (2010): 2218–33; Linn 

Van Dyne and Jon L. Pierce, “Psychological Ownership and Feelings 

of Possession: Three Field Studies Predicting Employee Attitudes 

and Organizational Citizenship Behavior.,” Journal of Organizational 

Behavior 25 (2004): 439–359. 

5 

Jun Liu et al., “Psychological Ownership: How Having Control 

Matters,” Journal of Management Studies, 49, no. 5 (2012): 869–95; 

Xiao-Fu Pan, Qiwen Qin, and Fei Gao, “Psychological Ownership, 

Organization-Based Self-Esteem and Positive Organizational 

Behaviors,” Chinese Management Studies 8, no. 1 (2014): 127–48. 

6 

Hazel Melanie Ramos et al., “Psychological Ownership in Small 

Family Firms: Family and Non-Family Employees’ Work Attitudes 

and Behaviours.,” Journal of Family Business Strategy 5, no. 3 (2014): 

300–311. 

7 

Hang Zhu et al., “From Personal Relationship to Psychological 

Ownership: The Importance of Manager–Owner Relationship 

Closeness in Family Businesses,” Management and Organization 

Review 9, no. 2 (2013): 295–318. 

8 

Here I have in mind Garrath Williams’ conception of being 

responsible as a kind of “readiness” to respond to “a whole host 

of normative demands, within a field of mutual accountability.” It is 

thus possible to meet the normative demands of one’s role within 

a project without becoming personally invested or attached to a 

project. See Garrath Williams’, “Responsibility as a Virtue,” Ethical 

Theory and Moral Practice 11, no. 4 (2008): 455–70. The concept of 

responsibility, of course, has many different senses. Nicole Vincent, 

for example, has developed a structured taxonomy of six related 

responsibility concepts. For those interested, see Nicole A. Vincent, 

“Responsibility: Distinguishing Virtue from Capacity,” Polish Journal 

of Philosophy 3, no. 1 (2009): 111–26. This essay assumes that 

Christians are responsible to those in authority (Col. 3:22) and to 

God, but the aim of this article is to focus on the concept of taking 

ownership as it is distinguishable from the concept of responsibility. 

9 

This quality of proactively contributing to a project may also be 

understood as “taking initiative,” “being imaginative” or being 

“enterprising.” Some grammarians consider “proactive” to be 

a buzzword associated with business-speak. Nevertheless, it 

presents a nice conceptual contrast between actions that are 

“reactive” – i.e., doing what one is told. The alternatives listed here 

are suggestions from Richard Palmer, The Good Grammar Guide (New 

York: Routledge, 2003), 157. 

10 

The idea that humans are stewards of God’s creation is often 

linked to Genesis 1:28. 

11 

Paul Griffiths, Intellectual Appetite (Washington, D.C.: Catholic 

University of America Press, 2009), 154. 

12 

Griffiths, 143. 

13 

Griffiths, 156. 

14 

Emphasis added. Søren Kierkegaard, Christian Discourses and The 

Crisis and a Crisis in the Life of an Actress., ed. and trans. Howard 

V. Hong and Edna H. Hong, Kierkegaard’s Writings 17 (Princeton: 

Princeton University Press, 1997), 29. 

15 

See, for example, Bernard Evans, Stewardship: Living a Biblical 

Call (Collegeville, Minnesota: Liturgical Press, 2014); Jochen 

Douma, Nelson Kloosterman, and A. H. Oosterhoff, Environmental 

Stewardship (Eugene, OR: Wipf and Stock, 2015); Peter Block, 

Stewardship: Choosing Service Over Self-Interest (San Francisco: 

Berrett-Koehler Publishers, 2013); John Taft, Stewardship: Lessons 

Learned from the Lost Culture of Wall Street (Hoboken, NJ: John Wiley 

& Sons, 2012). 

16 

Evans, Stewardship: Living a Biblical Call. 

17 

I borrow this term from Adams, who identifies the excellent 

participation in common projects as a virtue. See Robert Adams, A 

Theory of Virtue (Oxford: Clarendon Press, 2006), 84–94. 

18 

Van Dyne and Pierce identify some of the potential negative 

side effects of psychological ownership in: Van Dyne and Pierce, 

“Psychological Ownership and Feelings of Possession: Three 

Field Studies Predicting Employee Attitudes and Organizational 

Citizenship Behavior.” Journal of Organizational Behavior (25(4), 

2004): 439-59. 

19 

A similar phrase is found in 2 Corinthians 2:6. 

20 

The ESV and the Darby translations also use the phrases “fellow 

workers” or “fellow workmen,” respectively. 

21 

As Barnes puts it, Christians are united in their work as servants 

who are employed by the same master, but “without saying that 

the master participated with them in their work.” Albert Barnes, 

“Albert Barnes’ Notes on the Bible,” n.d., http: /www.studylight.org/ 

commentaries/bnb/1-corinthians-3.html. 

22 

Even those who slave for earthly masters are taught to conceive 

of all their work as work done unto God (Eph. 6:5-8). 

23 

There is a similar parable told in Luke 19:11-27. 

24 

Carson notes that a talent was commonly valued at six thousand denarii, 

which “it would take a day laborer twenty years to earn.” D.A. Carson, The 

Bible Expositors Commentary, ed. Tremper Longman and David Garland, 

Revised Edition, vol. 9 (Grand Rapids, MI: Zondervan, 2010), 579. 

33 




25 

See, for example: Carson, 9:581; Donald A. Hanger, World Biblical 

Commentary, vol. 33B (Dallas, TX: World Books, 1995), 734. 

26 

R.T. France, The Gospel of Matthew (New International 

Commentary on the New Testament) (Grand Rapids, MI: William B. 

Eerdmans Pub. Co., n.d.), 548, 955. Cf. the rabbinic comment on the 

untrustworthiness of bankers, that “Money can only be kept safe by 

placing it in the earth” (b. B. Mesi‘a 42). 

27 

This parable is one of a series of parables whose context is the 

second coming (parousia) of Christ. Thus, the parable ends with the 

master throwing the last servant into the outer darkness where 

there is weeping and gnashing of teeth. One must therefore exercise 

caution in interpreting the parable. The analysis presented here is 

not meant to imply that anyone risks damnation because they fail to 

take ownership in one or more of their given work projects. Rather, 

it merely attempts to investigate what excellence in stewardship 

may look like, since the passage seems to give clear lessons about 

stewardship, among its other aims. This analysis thus embraces the 

interpretive idea that there is an “open-ended nature of parables, 

and different readers may rightly place the emphasis on different 

aspects of their discipleship” (France, 952). 

28 

Thanks to an anonymous reviewer for suggesting this point. 

29 

Robert C. Roberts, Spiritual Emotions (Grand Rapids, MI: Wm. B. 

Eerdmans Publishing Company, 2007), 152. 

30 

Pierce posits being efficacious as merely one of three “routes” to 

psychological ownership, but this seems to be more of a necessary 

condition. See Jon L. Pierce, Tatiana Kostova, and Kurt T. Dirks, 

“Toward a Theory of Psychological Ownership in Organizations,” The 

Academy of Management Review 26, no. 2 (2001): 298–310. 

31 

There is a job-crafting workbook resource marketed by Job 

Crafting, LLC, available for purchase at https: /jobcrafting.com. This 

resource is supported by the academic research of Wrzesniewski 

and Dutton: Amy Wrzesniewski and Jane Dutton, “Crafting a Job: 

Revisioning Employees as Active Crafters of Their Work,” Academy 

of Management Review 26 (2001): 179–201; Amy Wrzesniewski 

et al., “Job Crafting and Cultivating Positive Meaning and Identity 

in Work.,” Advances in Positive Organizational Psychology 1 (2013): 

281–302. 

32 

I am grateful to three anonymous reviewers for their helpful 

comments and feedback on this manuscript. Many of their 

suggestions were incorporated into the final version of this essay. 


Matthew F. Wilson serves as Associate Director of the Human Flourishing Program at Harvard 

University’s Institute for Quantitative Social Science. Prior to academia, Matthew held various 

positions of increasing responsibility in finance, marketing, and product management at two 

global Fortune 500 companies. He holds a Ph.D. in Philosophy from Baylor University, an M.B.A. 

in Marketing from Indiana University, and an M.A. in the Philosophy of Religion from Trinity 

Evangelical Divinity School. One of Matthew’s current research interests is in the virtue of 

taking ownership, a virtue hitherto unidentified by ethicists, which governs the proper mode of 

engagement in discrete multi-party projects. 


34 2

Supply Chain Management: 

Perspectives from Christian Ethics 

A CHRISTIAN ETHICAL APPROACH TO UNDERSTANDING 

HOW OPERATORS IN THE MODERN SUPPLY CHAIN CAN ADD 

MEANING IN GOD’S KINGDOM 

JOSHUA STRAKOS, BLAINE MCCORMICK, AND MATTHEW DOUGLAS 

ABSTRACT 

Modern supply chains have global influence in the areas 

of social justice, human flourishing, cost management, 

and environmental impact. Since supply chains involve 

multiple entities, relationships, government agencies, 

and consumers, the effects of supply chain management 

decisions are far-reaching. Rarely, if ever, has supply chain 

management been framed in a theological context. In this 

paper, we bring together biblical principles concerning the 

character of God using a Christian ethics framework and 

illustrate how good supply chain management practices 

and policies can illuminate attributes of God’s character. 

Although the cases presented are secular for-profit 

companies, they illustrate the order-bringing nature of 

supply chain management, bringing it into a richer spiritual 

context. For the practitioner, this could mean ways for 

bridging the Sunday (worship) and Monday (work) divide. 

For the academic, the idea of tying operational excellence to 

social and spiritual outcomes can be a lens through which 

we examine sustainability issues and suggests a pedagogy 

for inspiring a new generation of supply chain leaders. 

* The authors wish to thank the journal editor and reviewers of this manuscript 

for their seasoned advice and guidance regarding this paper. We would also 

like to give a special word of thanks to Dr. Marjorie Cooper, our esteemed 

colleague here at Baylor. Dr. Cooper’s wisdom and insight into how Supply Chain 

Management can be viewed in the context of Christian ethics was elemental in 

our revision process. 

INTRODUCTION 

Supply chain management encompasses 

the planning and management of all 

activities involved in sourcing and 

procurement, conversion, and all 

logistics management activities. 1 We add 

to this scope by including the disposition of goods in 

the post-consumer stage, whether that be recycling, 

remanufacturing, reuse, or waste. The notion of the 

circular economy is emphasized here, where there is 

little to no waste created by the supply chain. Also, the 

design and transformation of products and services, 

along with their delivery, is managed in a way that 

makes the most effective use of all resources – not 

just for the good of the financial bottom line and short 

term, but for social and environmental dimensions 

and with a long-term view guiding decision-making. 2 

Supply chain management is a far-reaching and 

broad business discipline both within the firm and 

external to the firm. Practically, supply chain activities 

impact customer service and cost; improve the 

financial position of the firm; ensure human survival; 

improve quality of life; and protect cultural freedom 

and development 3 . Our goal in this paper is to frame 

35 


SUPPLY CHAIN MANAGEMENT 


supply chain management as a way to exhibit the character 

of God in society, as illustrated by cases in the areas of 

logistics and total supply chain management, procurement, 

and transformation and manufacturing. Just as modern 

medicine is often viewed as an extension of God’s healing 

power, supply chain management is a body of knowledge 

which has been given to us and can be used as a tool to serve 

the needs of others and glorify God by manifesting attributes 

of His character – particularly that of creating order out of 

chaos. 

Hill contends that acting ethically is a matter of knowing 

and enacting the character of God. 4 For Hill, this is a holinessjustice-love 

triad. That is, God is a God of holiness, a God of 

justice, and a God of love. Hill acknowledges that God has 

other facets to His character such as artistry or orderliness. 

Thus, as God is a God of order, then order is part of the 

character of God, and this is revealed in God-directed events 

like an orderly creation story, an orderly exodus from Egypt, 

or an orderly listing of laws and commands for His people. 

As such, it is ethical for Christians to live orderly lives and 

promote order in the world. 

A wide variety of commentaries note the explicit order as 

part of the creation story in Genesis. Walton notes that in 

the text of Genesis 1, God’s initial work dispelled the chaos 

and brought everything into perfect order and equilibrium” 5 

and also that “…there is a clear establishment of order from 

disorder.” 6 Kass notes that the Genesis text also denotes 

a hierarchical ordering of the world beyond that of making 

order out of disorder, for example, “…living things are higher 

than non-living things…” 7 Kass also notes that present-day 

evolutionary theory possesses a “hierarchy-blind character,” 

which rejects this ordering in favor of a more random and 

disordered world. 8 The theme of order continues into the 

New Testament with an orderly dissemination of the Gospel 

from “...Jerusalem, Judea and Samaria, and to the ends of the 

earth” 9 and orderly management of households in the letters 

of Paul. 

In this paper, we embrace Hill’s ethical framework to present 

supply chain management as a discipline with the potential to 

manifest the orderly character of God. Additionally, as order 

is created out of chaos, then the potential for justice, love, 

and holiness increases. Justice, love, and holiness, in turn, 

help maintain the ordered systems which have emerged. 

ORDER FROM 

CHAOS 

Christian ethics in modern business is a challenging 

topic, especially since the business world is focused 

on profit before piety. The challenge involves applying 

Christian ethics in a way which focuses on glorifying 

God rather than being legalistic, permissive, or even acting justly 

without regard for holiness. As we explore how applying justice, 

holiness, and love within the supply chain helps to amplify the 

character of God by bringing about order, we hope to open the 

conversation about the relevance of Christian ethics as applied 

to supply chains. 

As Alec Hill discusses in Just Business, the application of 

Christian Ethics is irrelevant and ineffective in its pursuit of 

bringing glory to God if it is done in a simplistic, rules-based 

way. 10 Supply chains, by their very nature, present us with 

some incredibly complex scenarios – scenarios in which the 

application of biblical principles requires depth of thought as 

well as a framework such as Hill’s justice, holiness, and love 

structure. 

Supply chains and their development inherently bring 

order to chaos. An extreme example of this evolution can 

be seen in the aftermath of a disaster, when established 

supply chains do not exist, infrastructure is degraded or nonexistent, 

communication is difficult, and needs are dire yet 

often unknown at the onset of the relief effort. A typical 

large-scale response may involve herculean logistics efforts. 

Approximately 80% of disaster relief relies on logistics. 11 For 

example, the response to Hurricane Harvey involved over 

31,000 federal employees, 3 million bottles of water, 9,900 

blankets, 8,480 cots, and 300 volunteer organizations, not 

to mention the care of animals, administrative work for 

insurance claims, and private businesses which participated. 12 

Supply chain management has been defined as a process which 

involves the flows of information, material, and finances and 

the management of these flows from raw material to the end 

user. 13 This process becomes refined and efficient (ordered) 

as information sharing and financial relationships are built, 

shipping routes are established, demand forecast information 

stabilizes, and timelines become known. In the immediate wake 

of a disaster, this process and the dynamic environment in 

which it exists is necessarily chaotic. Neither the relationships 

and information mentioned above, nor the exact nature of 

demand is established following a disaster event. In fact, even 

the well-intentioned surge of donated goods (often the wrong 

goods) serves as a hindrance to the overall management of 

information, material, and finances to the point where it is 

often referred to as “the second disaster” by relief workers, 14 

and contributes to the chaos. The point of this discussion is to 

show the inherent order-bringing nature of supply chains and 

illustrate the extremes between well-ordered supply chains and 

the chaotic environment of a post-disaster scenario where no 

supply chain is established. 


36 2



FIGURE 1 

WAYS IN WHICH SUPPLY CHAINS 

ESTABLISH ORDER 

Element 

Supply chain flows (information, 

material, and financial) 

Demand information 

Communication 

Material flow 

Infrastructure 

Distribution network 

Decision-making 

Performance 

No supply chain 

(chaos) 

Constrained or non-existent 

due to lack of relationships and 

infrastructure 

Unknown – supply chain is 

wasteful 

Fragmented and uncoordinated 

– supply chain cannot function 

Supply does not match demand 

– hinders meeting needs 

Degraded transportation, 

communication, and financial 

systems 

Piecemeal with high transaction 

costs and inefficient tradeoffs 

between speed, cost, flexibility, 

and quality 

Spontaneous, often ill-informed 

with unknown outcomes 

Speed at the expense of cost, 

quality, and flexibility 

Steady-state supply chain (order) 

Free and organized flows of information, material, 

and finance 

Known – supply chain is efficient – partners 

benefit financially and otherwise 

Established lines of communication – supply chain 

is coordinated 

Pipeline of needed material flow timed to meet 

demand without unnecessary inventory buildup 

Well-developed physical, information, and 

financial systems 

Optimized to best meet needs of speed, cost, 

flexibility, and quality 

Well-informed, planned decisions with known 

outcomes 

Focus on customer needs and strategic position to 

prioritize performance measures 

CHAOS 

ORDER 

As supply chains are built, chaos turns to order, as detailed in the factors seen above. 

37 




As supply chains emerge, chaos turns to order with greater 

potential for just, holy, and loving acts to occur. In contrast, 

as supply chains disintegrate, chaos begins to overturn 

order with behaviors like price-gouging, bribery, favoritism, 

and stockpiling. The visible hand of ethical supply chain 

management can often motivate and promote behaviors 

that the invisible hand of the marketplace cannot. 15 

As illustrated in Figure 1, in a disaster response scenario, 

order begins to emerge from chaos as various supply chain 

factors become established and the environment returns to 

normal after a disaster. However, a steady-state environment 

does not guarantee a well-ordered supply chain. Supply 

chains are complex and combine many competing interests; 

therefore, many factors can degrade the integrity of a 

supply chain. Hill’s framework of justice, holiness, and love 

can be applied to show how these guiding principles, when 

applied to supply chain management, can bring about order 

by establishing and maintaining the integrity of the supply 

chain. This emphasizes the importance of decisions made 

by ethical actors to both establish and maintain an ordered 

supply chain. 

One of the goals of supply chain management is to maximize 

supply chain surplus. 16 Supply chain surplus is defined as 

the difference between the value created for the customer 

(think revenue) and the total cost incurred by the supply 

chain to produce and deliver the item to a customer. This is 

like Porter’s value chain concept, in which value is added and 

cost is incurred at each stage of the supply chain. Unless a 

supply chain is 100% vertically integrated, this involves many 

entities, usually with competing interests. The sharing of 

information, trust, and coordination required for everyone to 

act in the interest of the system (rather than in the interest of 

only themselves) is difficult to achieve, however, when each 

actor elevates the goal of the system above his or her own 

selfish interests. The overall supply chain surplus is likely to 

be maximized, and all stages will benefit more if they had not 

put their own interests first. 

To achieve this level of supply chain coordination, decisionmaking 

must revolve around the supply chain rather than the 

individual (or individual firm). The application of the justice, 

holiness, and love Christian ethics framework may serve as 

a practical guide to enacting this type of coordination and, 

thus, order. 

The remainder of this paper will focus on an illustration of 

how supply chain management, under the umbrella of Hill’s 

ethical framework, might serve to bring and maintain order 

in society through management practices. The illustrations 

illuminate three focus areas of the discipline of supply chain 

management, including logistics, sourcing and procurement, 

and transformation (manufacturing). Our hope is for 

Christians to see supply chain management work in a richer 

theological context not previously explored. 

LOGISTICS 

MANAGEMENT 

ACTIVITIES 

Logisticians are charged with getting the right thing, 

to the right place, at the right time. “Well-informed” 

logisticians can meet diverse requirements effectively, 

with minimal resources. Life’s necessities, such as food, 

clothing, shelter, and medical supplies, crisscross the world 

to close critical demand gaps and sustain an ever-demanding 

population every day. However, establishing an effective 

supply chain encompasses more than logistics. Networks of 

suppliers, information systems, and human capital must be 

established and maintained. 

Innovations in transportation and distribution are 

becoming more prevalent, as technology has disrupted 

traditional distribution methods to meet important needs 

that were previously underserved. For example, consider 

Zipline, a company that “delivers medicine to those who need 

it most.” 17 Zipline identified an important need in developing 

countries. Particularly, blood transfusions constitute one 

of the most common medical procedures. Blood is a rare 

resource with a limited shelf life, and as a result, blood needs 

to be distributed from donors to recipients in the shortest 

amount of time. This process requires efficient and effective 

transportation and delivery, or people die. 

In developed countries, to ensure zero stockouts, the blood 

supply issue is handled with high levels of stock. However, 

this practice is incredibly expensive and can be wasteful. 

Developing countries don’t have the luxury of managing 

blood donation and distribution in this manner. So Zipline 

developed an innovative solution in Rwanda to deliver blood 

via autonomous drones. 18 This process is more efficient, as 

this delivery mechanism can overcome barriers such as poor 

road infrastructure. Additionally, blood is stored at a small 

number of centralized distribution centers, versus at every 

hospital, which allows for more flexibility and efficiency 

in matching demand with supply. As added benefits, the 

delivery system requires a small footprint (the launch site no 

bigger than a football field) and local employees operate the 

system, bringing value to local economies. 


38 2



Zipline claims to have saved more than 10,000 lives thus 

far. What’s more, this system can be scaled to deliver other 

medical products (such as medicines) and support disaster 

relief operations with expeditionary launch sites. Efforts are 

underway to expand networks to share resources across 

launch sites and distribution centers, which will further 

improve efficiency and enhance sustainability. 

Zipline operates a commercial supply chain comprised of 

donors, distribution centers, a transportation and operations 

network, hospitals, information systems, and local teams. 

The donors serve as the source of raw materials, and the 

hospitals, doctors, and, ultimately, patients are the customers 

in need. In closing the gap between this demand and supply, 

Zipline illustrates the application of Hill’s ethical framework, 

even though the company is not overtly philanthropical. 

We can see the breakdown of how the elements of the 

framework are applied in the following way. Holiness is 

considered a zeal or single-minded focus on God and purity 

in decision-making. Even 

the slightest compromise of 

honesty, values, or mission 

will pollute the purity of 

holiness and contribute to 

the degradation of an ordered 

supply chain. Zipline’ mission 

is to provide every human on 

earth with instant access to 

vital medical supplies. The 

company’s founder discusses 

how they are using cuttingedge 

technology in technologystarved 

countries to accomplish 

this mission. A compromise to the mission would mean being 

willing to accept that there are areas where this technology 

is just too difficult to implement. Instead, Zipline develops 

systems which fit and optimize local resources like cell phone 

networks, off-the-shelf communications applications, and 

local labor. Instead of thwarting their growth and mission 

accomplishment, their unwillingness to compromise the 

mission (holiness) makes them unique and successful – 

actually driving innovation to succeed where other logistics 

providers don’t even consider doing business. 

Justice is also present in this mission in that Zipline, by 

providing blood to areas where it is extremely difficult to 

travel, is providing the basic human right to life to those who 

may otherwise be ignored by other medical logistics providers 

because of the operational challenges in these areas. 

The visible hand of ethical 

supply chain management 

can often motivate and 

promote behaviors that 

the invisible hand of the 

marketplace cannot. 

Interestingly enough, Zipline is not a charity. They are not 

a philanthropic organization. They are a for-profit company 

operating in a space usually occupied by donor-funded 

humanitarian organizations. However, in recognizing that 

there is an opportunity to both serve and help others as 

well as make a profit, they are effectively trading charity 

for the economic sustainability of operations. Zipline will 

be able to bring their model of an ordered supply chain to 

many other chaotic and challenging areas because of their 

for-profit structure. Some might see this as entrepreneurial 

opportunism; however, it can also be viewed in the context 

of showing love. Love is exhibited by showing mercy and 

sacrificing one’s own rights for the rights of others. However, 

love is not a carte-blanche license to give up all our rights, 

justice, or holiness to others. That would be permissiveness 

or simply “being a doormat.” By never compromising their 

mission, enabling the rights of others, yet doing so in a way 

which is sustainable, Zipline is exhibiting love. To elaborate, 

Zipline, by taking a long-term 

view, may be sacrificing in the 

short-term. They could probably 

be making more money in 

locations where the conditions 

would allow for greater 

economies of scale. However, 

Zipline’s model results in a 

system that they can grow 

internally and use to provide 

lifesaving medical supplies 

to many areas otherwise 

impossible to reach effectively. 

The benefits of this supply 

chain go beyond simply supplying blood to patients and 

profitability for Zipline. By reducing inventory and speeding 

delivery and communication, Zipline makes the tradeoff 

between waste and access better for everyone. Lower 

inventory through centralization means less capital and less 

spoilage. Before Zipline, Africa didn’t have the transportation 

infrastructure to make this an effective tradeoff. Their 

success also drives compounding gains. As mentioned, the 

system reduces waste. Additionally, it has benefitted Rwanda 

by establishing an aerial logistics network, employing locally 

hired teams, producing technological innovations, and 

operating in a way that is 100% scalable and self-sustaining 

(because it is not donor-funded philanthropy). The use of 

local teams and information networks provides a boost 

for local economies and fosters entrepreneurship, which 

39 




lifts people out of poverty. By focusing on the good of the 

system and implicitly applying a Christian ethical framework, 

Zipline elevates the good of an entire supply chain above its 

own ambition to create something that brings order for the 

benefit of all. 

This is only one of many examples of logistics management 

as a redemptive practice, yet in each case, logisticians meet 

critical needs and impact lives. Here is a sample: 

It is common in North America to give fresh cut 

roses to our most beloved on a holiday in the 

middle of winter – Valentine’s Day. Few of us stop 

to consider that the roses are grown and harvested 

in warm climates below the equator, flown 

into airport hubs, approved through customs, 

transported to retail outlets, and made available 

for purchase in 12 days or less. 

Bananas remain the top-selling food at Walmart 

(U.S.) year after year and – as importantly – 

month after month. Most bananas are grown 

within 20 degrees on either side of the equator 

– well outside of the footprint of the continental 

United States. 

Consider the democratization of common table salt 

and pepper. In earlier times, conflicts were waged 

in an effort to control the trade of rare spices – like 

black peppercorns – that made bland food taste 

better. Salt was so valuable in earlier times that it 

formed the root of our word “salary.” Now, both are 

available as free condiments at any neighborhood 

convenience store. 

SOURCING 

AND PROCUREMENT 

ACTIVITIES 

More and more retailers – from restaurants to 

grocery stores – are discovering the importance 

of supply chain visibility and transparency. Many 

have discovered that consumers want to know where their 

food or products come from and whose hands they have 

touched. A recent article, which highlighted how child labor 

is being used in the cocoa trade, 19 aims to spur us on to act 

justly, demonstrate love, and show purity by rejecting the 

companies in an industry that is not responsibly sourcing 

their products. The naming of names across a supply chain 

and making stories of supply more visible certainly call us 

to display the character of God. Although stories like the 

one about injustice in the cocoa trade motivate us to make 

changes to the negative, there are also plenty of positive 

examples of supply chain visibility in procurement practices. 

Consider the following three cases. 

HEB is a dominant grocery retailer near the authors’ 

university. It is a practice at HEB to profile the names and 

families of suppliers for various products. It did not take 

long to identify beef suppliers (The Peeler Family Ranch and 

Graham Land and Cattle), squash and tomatoes (Mark Fikes 

and his family near Fredericksburg, Texas) and blueberries 

(the Beard family at Creekwood Farms near Vidor, Texas). 

These and other suppliers are highlighted with the names 

and descriptions of the work they do to create supply for 

consumers. 

Walmart increasingly makes supplier stories visible to 

consumers. Interested readers can find stories about their 

Mexican-style tortillas produced by Ole Mexican Foods and 

its founder, Veronica Moreno. Patricia Wallwork is a thirdgeneration 

family member and currently serves as CEO of 

Milo’s Tea Company just outside of Birmingham, Alabama. 

Fishpeople brand seafood from the Pacific Northwest 

includes on the packaging the names and photos of some of 

the fish workers who help bring in each catch sold through 

the brand label. Via the package or a code to use on the 

internet, one can easily learn about people like Captain Sean 

Harrigan of the fishing vessel, Courageous, who helps source 

Alaskan Cod, or Carlie Fitka, a Yupik fisherman who works the 

lower Yukon River to bring in Wild Yukon River Keta Salmon. 

These examples illustrate the very nature of why supply 

chains exist. It would be impossible for Walmart or HEB 

to produce all the products they supply. However, it would 

also be difficult for local fisherman and farmers to sell their 

products as effectively as the retailers. This illustrates the 

way supply chain partners work together for the good of all, 

like the workings of the body of Christ. These partnerships 

elevate the good of all above the individual good, resulting in 

an ordered, coordinated effort which benefits all. Continuous 

ethical management input is required to prevent a wellordered 

supply chain from falling into disorder. The supply 

chain manager influences the maintenance of order (or not) 

in seemingly local and everyday management decisions. 

Here’s a final comment on how something as obscure and 

bureaucratic as procurement policies can be a redemptive 

force in society. Boeing’s Conflict Minerals Policy 20 explicitly 

announces that its sourcing of tin, tungsten, tantalum, and 


40 2



gold will be from conflict-free sources. Further, should Boeing 

become aware of any instance where the supply chain for 

these necessary minerals is used to finance armed groups, 

they will work to find a conflict-free alternative source. IBM’s 

conflict minerals policy is similar in its Global Procurement 

function. Surely, these simple but wise policies support the 

spread of justice throughout the globe. 

CONVERSION 

ACTIVITIES 

In contrast to the more localized Zipline supply chain, we 

can also see the order-bringing nature in larger enterprises. 

Companies producing consumer goods range from smaller, 

vertically integrated manufacturing lines with few external 

suppliers to large multinational “hollow corporations” which 

fully rely on contract manufacturers to produce their goods. 

Finding efficiencies to enhance global competitiveness 

becomes an intense managerial focus, which can become 

non-congruent with the application of holiness, justice, and 

love. Although many global supply chains operate under 

strict codes of conduct for their suppliers, these compliance 

activities become decoupled from core business practices 

and are more lip service than an integral part of the supplier 

selection process. Nike is an example of a large brand which 

is solely reliant on contract manufacturers to produce their 

products. Nike’s supply chain includes 463 factories in 41 

countries which employ 1,005,671 employees to produce 

their finished goods. 21 To say Nike’s transformation process 

has a far-reaching global influence is an understatement. 

Large supply chains like Nike’s have been criticized for 

encouraging poor labor practices in developing markets 

where labor costs are low and regulations are less 

stringent than in developed countries. 22 Beginning in 

2007, Nike introduced lean supply chain interventions 

into some of its manufacturers’ supply chains in an 

effort to improve supplier capabilities. What resulted, 

however, was a surprising benefit to social outcomes. 

The lean implementations in Nike’s supply chain were 

aimed at production improvements rather than any specific 

labor, health, or environmental issue. The lean program did 

not include training suppliers to meet social standards or to 

avoid social sanctions via audits. Rather, the key expected 

outcomes were a more efficient, less wasteful supply chain 

with obvious bottom-line benefits. However, Nike found that 

lean management tools ended up improving labor standards 

for workers in emerging market manufacturers. 23 After lean 

implementation, workers experienced better wages, less 

verbal abuse by supervisors, improved grievance systems, 

guaranteed time off, and better benefit systems. The 

available evidence indicates that lean management activities 

during the transformation process promote workplace justice 

in ways that might surprise stakeholders who prefer a more 

sanction-based approach to workplace improvement. 

These findings mirror those found in the World 

Management Survey. 24 This ambitious, decade-plus research 

program documented management practices across the globe 

and enabled researchers to compare outcomes and practices 

across countries. Researchers collected data from managers 

in charge of production and transformation processes at 

manufacturing plants. Lean processes were, once again, a 

key area of inquiry for the research teams. The WMS research 

outcomes strongly suggest that poor management practices 

are a key contributor to low productivity in many emerging 

market economies. Research documenting clear and 

positive improvements when lean management processes 

were introduced into low performing plants 25 once again 

confirms the social impact of good management during the 

transformation process. 

It may not be apparent that Christian ethics played a part 

in this story of unexpected outcomes. What we’d like to 

focus on here is the impact of management decisions in the 

manufacturing process on the social justice outcome. Without 

the management intervention of lean implementation, the 

factory working conditions, as well as the overall efficiency 

and productivity of the manufacturing activities, would 

have continued to degrade. The illustration is to again show 

how the guiding management decisions have ripple effects 

and compounding benefits across supply chain partners. In 

addition to improving the financial outcomes for Nike, the lean 

management decisions also benefitted the manufacturers’ 

and their employees directly. 

The management decisions made under lean principles 

are like those guided by holiness, justice, and love. Lean 

principles require discipline and strict adherence to standards 

(holiness). The lean philosophy also requires a long-term 

focus, which sacrifices short-term profit maximization. An 

example of this is a lean-focused company’s laying off of 

employees only as a last resort, even in times of economic 

slowdown. Although this requires an immediate sacrifice 

of rights (love) on the employer’s part, it also promotes 

sustainability and employee trust by maintaining trained and 

loyal employees. It also invokes justice in that employees 

are expected to share some of the burden of the slowdown 

41 




by working reduced hours for reduced pay. This is not to say 

lean principles can take the place of an intentional focus on 

holiness, justice, and love. However, it again illustrates the 

order-maintaining impact supply chain managers’ decisions 

have in the transformation and manufacturing areas of the 

supply chain. 

CONCLUSION 

“Each of you should use whatever gift you have received to 

serve others, as faithful stewards of God’s grace in its various 

forms” (1 Pet. 4:10, NIV). Supply chain management and 

its functions are not commonly referred to in a theological 

context as an embodiment of God’s character in this world. 

God’s calling to us clearly extends to how we use the gifts 

and skills he has given us to work for His glory in serving 

others. 26 

We may think of 

concepts such as holiness, 

justice, and love as godly 

mandates, which can be 

difficult to integrate into 

the workplace. However, 

we believe the character 

of God can be exhibited 

through the actions of 

meeting basic needs like 

food, clothing, medicine, 

and human flourishing in 

the most developed, as 

well as the least developed, 

places. We showed how the supply chain manager’s influence 

extends to Texas farmers, Atlantic fisherman, African miners, 

Asian factory workers, remote and undeveloped areas, and 

beyond. As managers of an influential and economically 

powerful network, we can use policy, recognition, and 

operational enhancements to bring economic value to 

stakeholders while simultaneously enhancing the quality of 

life for supply chain partners, consumers, and communities. 

Corporate giants HEB, Walmart, Boeing, and IBM promote 

justice and love in their consumer-supplier connections and 

procurement policies. Nike has taught the world that worldclass 

manufacturing practices not only transform materials 

into products we love but also the workplace environment, 

bringing justice to low-wage areas where manufacturing is 

primarily cost-focused. Zipline uses a sustainable logistics 

The idea that supply chain 

management can display the 

orderly character of God in the 

business world gives hope of 

both what is to come and a deep 

purpose and meaning to our 

everyday work . . . 

model coupled with innovative drone technology to make 

medical products available in remote parts of Africa where 

cost and infrastructure have been limiting factors. 

Although the cases presented here only give us a brief 

glimpse into the supply chain world, the ideas may be used 

to shed light on how we approach economic, environmental, 

and social aspects of sustainability, with a focus on social 

justice issues. Future research should continue to look at 

specific mechanisms by which supply chain practices exhibit 

God’s character by bringing order to chaotic environments. 

This can be done from a variety of perspectives: the worker, 

the employer, the supplier, the consumer, and so on. There 

is a wealth of research on supply chain environmental 

sustainability. However, research on supply chain social 

sustainability is a much less developed, and often-neglected, 

area of the triple bottom line. 27 

Make no mistake, however, the examples presented 

here are not charities. Regardless of their company values, 

they cannot continue to 

exist without economic 

sustainability. We simply 

argue that by working 

within these and other 

like-minded organizations, 

we can exhibit holiness in 

our work by serving in the 

world while not being of 

the world. That is, you can 

give God glory in secular 

pursuits. In fact, that is 

the very point of these 

thoughts – to close the 

gap between our daily 

work and the glorification of God, which is sometimes viewed 

as a Sunday-morning exclusive. In that light, we offer the 

following closing thoughts to practitioners and academics. 

For the practitioner, the implications are that while 

working from the supply-side perspective, we ought not to 

compartmentalize what we do at work from who we are in 

Christ. Serving as an extension of the true vine to bear fruit 

in the world is no task that can be confined to a sanctuary or 

place of worship. There are cultural expectations to secularize 

business pursuits and to filter out any allusions to the God of 

the Bible from our speech and action at work. This spiritual 

function must be as much a part of our work as the physical 

work we do to buy, make, and ship products in the supply 

chain. Hopefully, we have illustrated how to more effectively 


42 2



integrate faith into supply chain management decisionmaking 

through the application of the holiness, justice, and 

love framework. The idea that supply chain management can 

display the orderly character of God in the business world 

gives hope of both what is to come and a deep purpose and 

meaning to our everyday work, especially in what we might 

otherwise think of as important, yet secular, pursuits. 

For the academic, the idea that supply chain decisionmaking 

can have the profound spiritual effect of bringing 

order to a chaotic world sheds new light on how we approach 

the current hot-button issues of sustainability, corporate 

social responsibility, and cost-management from a biblical 

stewardship perspective. As teachers, in passing along 

knowledge and skills to a new generation, of which the U.S. 

supply chain accounts for 37 percent of all jobs, 28 this gives 

deeper meaning and purpose to this foundational part of the 

economy. To students, supply chain sustainability can be a 

broad and hard-to-grasp concept that sometimes brings 

only thoughts of poor labor practices, dirty warehouses, or 

pollution-emitting factories. In taking a stewardship-based 

approach to teaching supply chain management, which 

intentionally incorporates holiness, justice, and love into 

decision-making, we can help guide the next generation 

of professionals toward a holy calling – one in which 

daily decisions are made within a framework that offers 

opportunities to manifest God’s character throughout the 

supply chain, with far-reaching influence on social justice 

and human flourishing. 

NOTES 

1 

”CSCMP,” SCM Definitions and Glossary of Terms, accessed February 

26, 2019, https: /cscmp.org/CSCMP/Educate/SCM_Definitions_ 

and_Glossary_of_Terms/CSCMP/Educate/SCM_Definitions_ 

and_Glossary_of_Terms.aspx?hkey=60879588-f65f-4ab5-8c4b- 

6878815ef921 

2 

Mark Esposito, Terence Tse, and Khaled Soufani, “Introducing a circular 

economy: new thinking with new managerial and policy implications,” 

California Management Review 60, no. 3 (2018): 5-19. 

3 

“The Importance of Supply Chain Management,” accessed February 

26, 2019, https: /cscmp.org/CSCMP/Develop/Starting_Your_SCM_ 

Career/Importance_of_SCM/CSCMP/Develop/Starting_Your_Career/ 

Importance_of_Supply_Chain_Management.aspx?hkey=cf46c59cd454-4bd5-8b06-4bf7a285fc65 

4 

Alec Hill, Just Business: Christian Ethics for the Marketplace (Downers 

Grove, IL: InterVarsity Press, 2008). 

5 

John Walton, The NIV Application Commentary–Genesis (Grand Rapids: 

Zondervan, 2001), 65. 

6 

Walton, NIV Application Commentary–Genesis, 65. 

7 

L.R. Kass, The Beginning of Wisdom (New York: Free Press, 2003), 36. 

8 

Kass, The Beginning of Wisdom. 

9 

Acts 1:8 

10 

Hill, Just Business, 12. 

11 

Luk Van Wassenhove, “Humanitarian aid logistics: supply chain 

management in high gear,” Journal of the Operational research Society 

57, no. 5 (2006): 475-489. 

12 

FEMA, “Historic Disaster Response to Hurricane Harvey in 

Texas,” accessed June 11, 2019, https: /www.fema.gov/newsrelease/2017/09/22/historic-disaster-response-hurricane-harveytexas 

13 

Gyongi Kovacs and Karen Spens, “Humanitarian logistics in disaster 

relief operations.” International Journal of Physical Distribution & Logistics 

Management 37, no. 2 (2007): 99-114. 

14 

Scott Simon, “Best Intentions: When Disaster Relief Brings Anything 

but Relief,” Last modified September 3, 2017, https: / www.cbsnews. 

com/news/best-intentions-when-disaster-relief-brings-anythingbut-relief/ 

15 

Alfred D. Chandler, Jr. The Visible Hand (Boston: Belknap, 1977). 

16 

Sunil Chopra and Peter Meindl, Supply Chain Management: Strategy, 

Planning, and Operation (London: Pearson, 2015). 

17 

“About Zipline,” accessed February 26, 2019, https: /flyzipline.com/ 

about/ 

18 

Wendover Productions, “The Super-Fast Logistics of 

Delivering Blood by Drone,” video, 13:31, January 25, 2019, 

https: /youtu.be/bnoUBfLxZz0 

19 

Peter Whorisky and Rachel Siegel, “Cocoa’s Child Laborers,” The 

Washington Post, June 5, 2019, https: /www.washingtonpost.com/ 

graphics/2019/business/hershey-nestle-mars-chocolate-childlabor-west-africa/?utm_term=.34569cb9719e 

20 

Boeing, “Boeing Conflict Minerals Policy,” accessed February 26, 

2019, http: /www.boeingsuppliers.com/Boeing_Conflict_Minerals_ 

Policy.pdf 

21 

Nike, “Nike Manufacturing Map,” accessed February 18, 2019, http: / 

manufacturingmap.nikeinc.com/# 

22 

Debra Schifrin, Glenn Carroll, and David Brady, “Nike: Sustainability 

and Labor Practices, 1998–2013,” Case Study, Stanford Graduate School 

of Business (2013). 

23 

Greg Distelhorst, Jens Hainmueller, & Richard M. Locke, “Does lean 

improve labor standards? Management and social performance in the 

Nike supply chain,” Management Science 63, no. 3 (2016): 707-728. 

24 

WMS, World Management Survey, accessed February 26, 2019, https: / 

worldmanagementsurvey.org/ 

43 




25 

Nicholas Bloom, Raffaella Sadun, & John Van Reenen, “Does 

management really work?” Harvard Business Review 90, no. 11 (2012): 

76-82. 

26 

John 15:1-5 

27 

John Elkington, “25 Years Ago I Coined the Phrase ‘Triple Bottom 

Line.’ Here’s Why It’s Time to Rethink It,” Harvard Business Review 

Digital Article, June 25, 2018, https: /hbr.org/2018/06/25-years-ago-icoined-the-phrase-triple-bottom-line-heres-why-im-giving-up-on-it 

28 

Mercedes Delgado and Karen Mills, “The Supply Chain Economy and 

the Future of Good Jobs in America,” Harvard Business Review Digital 

Article, March 9, 2018, https: /hbr.org/2018/03/the-supply-chaineconomy-and-the-future-of-good-jobs-in-america 

ABOUT THE AUTHORS 

Joshua Strakos is Clinical Assistant Professor of Management at Baylor University. He earned a Ph.D. 

in Operations Management from the University of Houston and is a 20-year Air Force veteran with 

a background in logistics and petroleum management. His research interests include humanitarian 

logistics, energy management, and teaching innovation. He serves as a faculty mentor for Baylor’s 

Supply Chain Management Program. He has been married for 23 years. He and his wife have two 

sons, one of whom is a 2019 graduate of Baylor University. He enjoys fishing and volunteers regularly 

with a youth gymnastics program in the Waco, TX area. 

Blaine McCormick serves as Associate Professor and Chair of the Department of Management at 

Baylor University. Following a brief career in the energy industry, he earned his Ph.D. from Texas 

A&M University. His primary research expertise is the business history of Benjamin Franklin. For 

2019, he serves as Chair of the Board for Waco’s Dr. Pepper Museum & Free Enterprise Institute. He 

greatly enjoys being in the field visiting businesses, where he can ponder the modern supply chain. 

He and his wife of 30 years, Sarah, live in Waco, TX 

Matthew Douglas is Assistant Professor of Management at Baylor University. He earned a Ph.D. in 

Marketing from the University of North Texas and is a 22-year Air Force veteran with a background in 

operations and logistics management. His research primarily addresses social sustainability issues 

in supply chains, with a focus on safety in transportation and operations. He has been married for 

20 years, and he and his wife have two children (a daughter and a son). He enjoys traveling and 

outdoor activities, and he volunteers regularly with a local youth basketball program. 


44 2

Imago Dei: How Accountants 


A FRAMEWORK FOR THE ACCOUNTING PROFESSION FROM THE 

PERSPECTIVE OF THE IMAGO DEI 

SUSAN VAN WEELDEN AND LAURIE GEORGE BUSUTTIL 

ABSTRACT 

In times of a growing disillusionment with 

the accounting profession, Christians who are 

members of that profession desire guidance 

about how to do accounting with integrity and 

thereby bring glory to God. Understanding and 

integrating three perspectives of the imago Dei 

provide a framework that helps provide this 

guidance. The structural lens examines who we 

are created as image bearers of God; the relational 

lens explores how we are created to live; and the 

functional lens examines what we are created to 

do. The integration of these three lenses results 

in a cohesive understanding of the role of an 

accountant and impacts the characteristics of 

the information accountants produce. This 

perspective also offers a new paradigm for future 

research and scholarship in the accounting 

profession. 

INTRODUCTION 

In turbulent times where business failures and 

unethical and even fraudulent business and 

reporting practices abound, there is a growing 

disillusionment with the accounting profession, 

whether as members of the management team 

or as external tax advisors and auditors. Stakeholders 

of businesses and not-for-profit organizations want 

assurances that the information accountants provide 

is trustworthy. Christians who are members of the 

accounting profession also desire guidance about 

how to do accounting with integrity and thereby bring 

glory to God. 

This paper develops a framework for how godly 

women and men can practice accounting in a way 

that glorifies God. It recognizes that both they and the 

users of the information they provide are made in the 

image of God. The framework provides an integrated 

Christian perspective on the profession of accounting 

in the following manner. 

45 


Christian Business Review 

ACCOUNTING PROFESSION 


First, the framework integrates three perspectives of the 

imago Dei, as previously examined by Busuttil & Weelden 1 : 

(a) The structural lens is used to examine who accountants— 

as image bearers of God—are created to be, (b) the relational 

lens is used to explore how 

accountants are created to 

live, and (c), the functional 

lens is used to examine 

what accountants are 

created to do. 

While the next three 

sections focus on each of 

these lenses through which 

we can view accountants 

as image bearers of God, 

each section also weaves in aspects of one or both of the 

other lenses. In the end, a comprehensive understanding of 

how accountants are impacted by being image bearers of 

God requires both an aggregation and a blending of the three 

perspectives. 

Second, the framework’s use of the imago Dei provides a 

single underlying biblical principle that brings coherence to 

the traditional ways scholars have developed a Christian 

perspective on accounting. Understanding that we are 

created as image bearers of God explains why other biblical 

principles, such as justice, honesty, love, glorifying God, 

accountability, stewardship, sin, and grace, are important. 

Third, the framework’s use of the imago Dei is tied to secular 

accounting theory. By building on a secular framework, we 

follow Wilkinson’s lead in positioning Christian research 

within existing research paradigms, thereby ensuring 

Christian research does not become a series of ad hoc 

projects. 2 

IMAGO DEI: THE 

MEANING OF BEING 

IN GOD’S IMAGE 

The Creation story, as told in the book of Genesis, 

provides the foundation for our understanding of what 

it means to be created in God’s image. “So God created 

humankind in his image, in the image of God he created 

them” (Gen. 1:27, NRSV). This is reiterated in the next few 

chapters: “The Lord formed man from the dust of the ground, 

and breathed into his nostrils the breath of life” (Gen. 2:7); 

. . . accountants bring glory 

to God when they display 

His attributes . . . justice, 

righteousness, and honesty. 

“When God created humankind, he made them in the likeness 

of God;” (Gen. 5:1), and “For in his own image God created 

humankind” (Gen. 9:6). 

The Old Testament describes the imago Dei as a process 

of the Holy Spirit (the 

breath of life). The New 

Testament transitions to a 

Christ-centered focus and 

suggests that we bear the 

image of the Son, 3 who is 

himself the image of God, 4 

and that we live in the hope 

that “when he is revealed, 

we will be like him” (1 John 

3:2). Christ reflects His 

Father in several ways, which reveal that He is not just God’s 

Son but that He is God Himself: He lived a sinless, righteous, 

and holy life; He performed miracles (raising others and 

Himself from the dead); and He also called Himself “the first 

and the last.” 5 

Attempts by scholars to interpret these passages 

(particularly Gen. 1 and 2, where the imago Dei was unmarred 

by man’s fall into sin) and to develop a theology of the 

imago Dei have given rise to three main schools of thought: 

structural, relational, and functional (or ambassadorial). 

These three perspectives provide differing viewpoints about 

the complexity with which God created humans in His image. 

STRUCTURAL PERSPECTIVE 

The structural perspective focuses on who we are created to 

be based on the attributes and characteristics that reflect the 

image of God. Chewning emphasizes three characteristics: 

holiness, righteousness, and true knowledge. 6 Hill, who says 

that being ethical is reflecting God’s character, emphasizes 

three divine characteristics: holiness, justice, and love. 7 

Wilkinson identifies truth as integrally connected to the 

persona of God. Christ, who not only bears the image of 

God but is God, 8 describes himself as “the truth.” 9 Scripture 

teaches us that we are to reflect these attributes of God: 

mercy, faithfulness, goodness, and grace. The Bible also 

indicates that through the power of the Holy Spirit, we are a 

new creation. 10 

RELATIONAL PERSPECTIVE 

The relational perspective focuses on how we are created to 

live in relationship to God and His children—communally— 


46 2



as the Godhead itself communes with one another. We 

reflect the image and experience of God as we relate to 

others, seeking to maintain healthy relationships and to 

build communities that reflect love and respect dignity. 

“As good stewards of the manifold grace of God, serve one 

another with whatever gift each of you has received” (1 Peter 

4:10). The use of “varied grace” 11 in the ESV and “as faithful 

stewards of God’s grace in its various forms” 12 in the NIV 

emphasizes how people are created with diverse gifts and 

strengths with which to serve others. 

FUNCTIONAL 

(AMBASSADORIAL) 

PERSPECTIVE 

The functional perspective emphasizes what we are created 

to do—to glorify God. “So, whether you eat or drink, or 

whatever you do, do everything to the glory of God” (1 Cor. 

10:31). 13 We bring glory to God when we steward the earth’s 

resources using our diverse gifts. We display God’s image 

when we serve as the hands and feet of God, caring for this 

world in a stewardly manner as if the resources of this earth 

were our own. “We are therefore Christ’s ambassadors, as 

though God were making his appeal through us” (2 Cor. 5:20). 

Relying on this verse, Pregitzer encourages believers to 

“approach the world from the perspective of an ambassador: 

someone who goes out into the world representing not 

himself but the King, Jesus Christ.” 14 

A functional perspective also calls us to holiness, what Hill 

describes as “the concept of single-minded devotion to God 

and absolute ethical purity.” 15 Single-minded devotion to God 

draws our focus from individual stakeholders, thus leading 

us to consider God as our primary stakeholder when making 

decisions. As a result, absolute ethical purity becomes an 

outcome of holiness, enabling the godly accountant to provide 

advice to managers and produce financial statements that 

fairly and honestly reflect the company’s financial situation. 

AN INTEGRATED 

PERSPECTIVE 

Christians agree that humans are created in God’s image 

and are given life by the very breath of the Holy Spirit, yet 

the discussion above reveals diverse interpretations of 

how that image may be actualized. Some authors maintain 

distinctions among the three perspectives described above; 

others recognize overlap or combine the perspectives into 

one overarching description. For example, Hill combines a 

structural and relational approach when he indicates, “Love’s 

primary contribution to the holiness-justice-love mix is its 

emphasis on relationships.” 16 Pregitzer says, “We are called 

to minister to the world as agents of reconciliation between 

God and Man,” 17 revealing how closely related the functional 

and relational perspectives are. 

SIN AND GRACE 

Before we proceed to apply the three main 

interpretations of the imago Dei to the accounting 

profession, it is crucial to recognize how sin has 

marred our ability to reflect God’s image and how, in turn, 

grace restores that ability. 

As sinners, our first priority is no longer to glorify God. 

Instead, we become self-centered. In business, this translates 

into a distorted view of the purpose of business, where 

profit maximization takes precedence over providing valued 

goods and services, creating meaningful employment, and 

serving the broader community. For accountants, a focus on 

self translates into producing financial statements that no 

longer faithfully represent the underlying economic events 

and instead provide a dishonest measure of a business’s 

economic achievements. In doing so, accountants may also 

be covering up attempts to pursue dishonest profit. 

The good news for Christians is that Christ’s redemptive 

grace restores the image of God, for “From his fullness we 

have all received, grace upon grace” (John 1:16). While sin is 

still present in this world, Christ’s redeeming grace changes 

us so that we can mirror God’s justice, righteousness, and 

truthfulness. Grace enables us to love God and our neighbor. 

It creates within us a desire to glorify God in all we do, to be 

holy, and to steward the earth’s resources. As the Apostle 

Paul urges, “Should we continue in sin in order that grace 

may abound? By no means! How can we who died to sin go 

on living in it?” (Rom. 6:1-2) 

While dishonest behavior—both sins of omission and 

sins of commission—may go temporarily or permanently 

undetected by people, no secrets are hidden from God, who 

knows our motives and the secrets of our minds and hearts. 18 

Therefore, Christian accountants are called to be honest in 

financial reporting even when they have the opportunity and 

ability to engage in illegal or immoral behavior that might be 

difficult to detect. 

47 




TABLE 1 

IMAGO DEI PERSPECTIVES 

Imago Dei Perspectives Structural Relational Functional 

Definitions Who we are created to be How we are created to live What we are created to do 

Biblical Principles 

Justice 

Righteousness 

Honesty 

Love 


Holiness 

Stewardship 

Accountability 

Counting the Cost 

In describing the “relationship between theory and practice,” 

Wilkinson emphasizes that “while the secular researcher 

must struggle with relative concepts of truth, as Christian 

researchers, we have the Scriptures as our basis for truth.” 19 This 

ought to make us bold about calling out behaviors complying 

with the letter of the law but violating the spirit of the law. It 

should also lead Christians to make prescriptive statements 

for accounting about what should be rather than what is. 20 

THE IMAGO DEI AND 

ACCOUNTANTS 

In the remainder of this paper, we apply the three 

perspectives on imago Dei to create a framework for how 

accountants can practice their profession in a way that 

mirrors their Creator and, therefore, brings glory to Him. 

Table 2 below summarizes the three perspectives and the 

biblical principles relevant to each. 

THE STRUCTURAL LENS: 

WHO ACCOUNTANTS ARE 

CREATED TO BE 

Under the structural approach, as image bearers of God, accountants 

bring glory to God when they display His attributes. 

Three important characteristics of God relevant to the roles fulfilled 

by accountants are justice, righteousness, and honesty. 

In turn, the information accountants provide to both external 

and internal users should itself be just, righteous, and honest. 

JUSTICE AND 

RIGHTEOUSNESS 

Scripture emphasizes justice and righteousness as key 

characteristics of God. “God is not unjust….” (Heb. 6:10), “For 

in [the gospel] the righteousness of God is revealed through 

faith for faith” (Rom. 1:17). Hill identifies “God is just” as one 

of the three divine characteristics that have a direct bearing 

on being ethical or “reflecting God’s character.” 21 

Hill distinguishes four basic aspects of justice: procedural 

rights (fair processes), substantive rights (“what procedural 

rights seek to protect”), merit (the link between cause and 

effect), and contractual justice (that we do no harm, respect 

procedural justice, and fulfill our contractual promises). 22 

In a similar vein, Boersema describes five aspects of justice: 

a system of laws or rules, righteousness, fairness/equity, 

justice in relation to the weak, and distributive justice. Each 

of these can be applied to the character of godly accountants 

and to the records they produce. 23 

Generally accepted accounting principles (GAAP) are 

guidelines for accounting. They are enforced through such 

means as the Securities Exchange Commission halting trading 

of shares when accounting principles are not followed. As will 

be explored in more detail under the relational lens, God also 

created people as social beings to live in mutually accountable 

relationships with others. GAAP and the mechanisms for 

enforcement are a means of providing mutual accountability 

between accountants and financial statement users. 

A free-market economy relies heavily on ethics (standards 

of conduct by which actions are judged as right or wrong) 

and on contract law (which requires people to “make good 


48 2



on” business promises). Accounting relies, in part, on the 

ethical behavior of managers and accountants to prepare 

financial statements that fairly present what has transpired 

in the business. Financial reports also help users evaluate 

how ethically managers operate their business. For instance, 

do they repay debts on time, pay employees a fair wage, 

avoid unnecessary product recalls by spending appropriate 

amounts on quality, etc. Financial statements play an 

important role in facilitating contracts between managers 

(on behalf of businesses) and shareholders, creditors, 

TABLE 2 

APPLICATION OF IMAGO DEI TO SPECIFIC 

ACCOUNTING ACTIVITIES 

employees, distributors, suppliers, etc. For example, 

financial statements that reflect concern for all stakeholders 

enable the bank to verify the company is not borrowing too 

much from other sources; help unions to determine what 

the business can afford in terms of wage increases; and 

substantiate sales upon which royalties are due, etc. Table 2 

illustrates how such financial statements are also consistent 

with the relational and functional perspectives of the imago 

Dei. 

Imago Dei 

Perspectives 

Structural Relational Functional 

Budgeting and Controls 

• Avoid “spending the 

budget” at year-end to 

ensure you receive the 

same budget next year 

• Use capital budgeting 

thresholds that reflect the 

priorities of shareholders 

• Implement control 

mechanisms that facilitate 

honest accountability of 

team members 

Effective use of budgets and 

control systems also enable 

us to be just and honest. 

Reflecting the priorities of 

shareholders shows love to 

them, as does holding team 

members accountable. 

These are mechanisms to 

steward resources and to hold 

others accountable for that 

stewardship. 

Non-Manipulation of Results 

• Avoid taking operating 

measures to achieve 

short-term profit 

targets and bonuses 

(e.g., postpone repairs, 

reduce research and 

development, etc.) 

• Avoid “channel stuffing” 

activities that inflate 

revenues 

• Avoid “off-balance-sheet” 

financing to ensure 

debt/equity ratios meet 

contractual obligations 

Ensures distributive justice by 

providing honest statements 

that allow for good resource 

allocation decisions. 

This is the loving way to 

relate to our neighbor, various 

stakeholders who rely on 

financial statements to make 

decisions. 

Stewards the organization’s 

resources and enables 

financial statement users 

to correctly evaluate their 

stewardship of corporate 

resources. 

49 




Reporting 

• Use financial statements 

that reflect concern for 

the welfare of multiple 

stakeholders, such as triple-bottom-line 

reporting 

that captures social and 

environmental results 

in addition to financial 

results 

• Present financial statements 

unbiased toward 

a particular result (e.g., 

higher share prices for 

Initial Public Offering) 

• Produce financial statements 

capable of making a 

difference in decisions 

Demonstrates justice, 

righteousness, and honesty 

by accurately measuring 

all aspects of a business’s 

performance. 

This is the loving way to 

relate to our neighbor, various 

stakeholders who rely on 

financial statements to make 

decisions. 

Enables users to correctly 

evaluate stewardship of all 

resources, not just financial. 

Structures and 

Processes 

• Create structures to 

serve the purposes of 

the organization, not 

just to obtain tax or legal 

advantages. 

Reveals a concern with justice 

for all stakeholders (not just 

owners). 

Demonstrates love to a wide 

stakeholder group. 

Ensures long-term 

stewardship of resources. 

• Do your work as though 

you are doing it for the 

Lord. 

Reflects that we are a new 

creation. 

Demonstrates our love for 

God. 

Glorifies God and mirrors his 

holiness. 

Biblical requirements to use “honest balances, honest 

weights” 24 —or accurate measures of the success of a business—are 

part of righteousness. As image bearers who value 

living uprightly before a Holy God, accountants recognize success 

cannot be measured purely in financial terms. Thus, triple-bottom-line 

reporting 25 (see Table 2) provides well-rounded 

information about an organization’s treatment of its employees, 

service to customers, partnerships with suppliers and dealers, 

environmental sustainability, and community service. 

Biblical attributes of fairness or impartiality must be mirrored 

by accountants so they do not prepare financial statements and 

other information biased toward a particular stakeholder group 

(e.g., creditors) or result (e.g., obtaining a bank loan) (see Table 

2). As image bearers of a just God, accountants also serve the 

interests of stakeholders who are “weak” compared to managers, 

in that they do not have the inside information managers 

possess but must rely on accountants and managers to deal 

with them justly when it comes to providing information. 

Finally, accounting information is used to make resource allocation 

decisions that achieve distributive justice. For instance, 

managers decide whether or not to pay dividends to shareholders 

or to reinvest profit into the business. They also decide how 

much they can afford to pay employees or to spend on environmental 

sustainability and social responsibility. Shareholders 

decide which businesses to invest in, and if accounting records 

accurately measure the performance of businesses (especially 

profitability), the best-performing businesses will attract more 


50 2



investment, leading to the fair allocation of resources. This 

means that manipulation of results such as channel stuffing to 

inflate revenues or off-balance-sheet financing to meet debt 

covenants are not choices Christian accountants can make. Employees 

may decide to leave or seek employment in the organization 

based on the narrative presented in financial statements. 

In providing information that enables others to make resource 

allocation decisions, accountants must also apply the principle 

of love, which leads us to the relational lens. 

HONESTY 

The Bible also depicts honesty, or truthfulness, as part of God’s 

character. “In the hope of eternal life that God, who never lies, 

promised before the ages began…” (Titus 1:2) and, “Whoever has 

accepted his testimony has certified this, that God is true” (John 

3:33). When God in the ninth commandment says, “You shall not 

bear false witness against your neighbor” (Exodus 20:16), He 

teaches us to “avoid lying and deceit of every kind” and to “love 

the truth, speak it candidly, and openly acknowledge it.” 26 “Love 

does not delight in evil but rejoices with the truth” (1 Cor. 13:6), 

or “So then, putting away falsehood, let all of us speak truthfully 

to our neighbors” (Eph. 4:25). These general requirements for 

honesty extend, of course, to the accounting profession. 

Wilkinson focuses on truth, as found in the person of God 

and as revealed in His Word. His framework for a Christian perspective 

on accounting is an extension of a secular framework 

by Chua that identifies different paradigms for accounting research 

based on their underlying worldviews. 27 

Honesty is an everyday word for the accounting term of representational 

faithfulness, one of two fundamental qualitative 

characteristics of useful financial statements according to the 

Conceptual Framework adopted by the Financial Accounting 

Standards Board in the United States, the Accounting Standards 

Board in Canada, and the International Accounting Standards 

Board. (The other is relevance, which will be discussed under 

the relational lens.) “Financial reports represent economic phenomena 

in words and numbers. To be useful, financial information 

... must also faithfully represent the phenomena that it 

purports to represent. To be a perfectly faithful representation, 

a depiction would have three characteristics. It must be complete, 

neutral, and free from error.” 28 Representational faithfulness 

requires that there be no manipulation of profit (upward 

to impress shareholders or downward to escape the attention 

of regulators) or misstatement of assets and liabilities, either 

through adjustments to the financial statements or adjustments 

to operations (such as postponing research and development). 

See Table 2 for examples of how the other lenses also apply. 

THE RELATIONAL LENS: HOW 

ACCOUNTANTS SHOULD LIVE 

“Love the Lord your God with all your heart, and with all your 

soul, and with all your mind. This is the first and greatest commandment. 

And a second is like it: you shall love your neighbor 

as yourself” (Matt. 22:37-39). These great commandments— 

the New Testament summary of the Ten Commandments—reflect, 

first and foremost, that, as image bearers of a triune God, 

accountants are created to be relational beings, bringing glory 

to God as we live in relationship with God and other people. 

With respect to our relationship to God in the workplace, accountants, 

too, are admonished, “Whatever your task, put yourselves 

into it, as done for the Lord and not for your masters” 

(Col. 3:23) (See Table 2). In other words, we are called to live out 

the first commandment in how we go about our daily work. 

Accountants must work to provide financial statements and 

other information that is concerned with the welfare of our 

neighbor. In the Parable of the Good Samaritan, Christ defines 

our neighbor in very broad terms—even to the point of including 

our enemy. 29 In business, our neighbor includes all relevant 

stakeholders impacted directly or indirectly by the actions and 

reports of a business or not-for-profit organization, including 

shareholders, creditors, employees, managers, government 

authorities, and the wider community. Thus, there is a biblical 

requirement for accountants to produce financial statements 

and reports for management that “do unto others,” by providing 

others with information we ourselves would like to have. 

Hill suggests “self-love is healthy, reflecting our status as image 

bearers.” Self-love has a ceiling that prevents us from thinking 

only of ourselves and a floor that prevents us from thinking 

nothing of ourselves. 30 White is more mindful of the first 

danger, a selfish leadership style that produces financial reports 

serving self-interests instead of a servant leadership style that 

looks out for the interests of others. 31 

Showing love to financial statement users is also consistent 

with the professional requirement to produce relevant information 

(see Table 2). The Conceptual Framework identifies 

relevance as the first fundamental qualitative characteristic of 

financial information. “Relevant financial information is capable 

of making a difference in the decisions made by users.” 32 As 

such, it can have “predictive value”—whereby it provides users 

with the information they need to make their own predictions. 33 

It can have confirmatory value, in that it enables users to confirm 

or change previous evaluations. 34 Relevant information 

also contains all material information. “Information is material 

if omitting it or misstating it could influence decisions that 

52 




users make;” it encapsulates both the nature and magnitude of 

an amount. 35 

The requirement to mirror God’s love should be the primary 

motivation for accountants as we capture events and transactions 

in monetary terms so the organization’s success can be 

evaluated (scorecard); motivate behavior toward the organization’s 

goals (control); and monitor the behaviors of managers 

(watchdog). Showing love in performing these functions relates 

directly to being honest and just. The ability to show love—despite 

the impact of sin in our world—by putting the needs of 

others first arises because Christian accountants are restored 

by the redeeming grace of Christ in the image of a loving God, 

thus enabling them to mirror God’s love. 

THE FUNCTIONAL LENS: 

WHAT ACCOUNTANTS ARE 

CREATED TO DO 

Lastly, as people made in the image of God, accountants bring 

glory to God as we steward the earth and its resources. In 

essence, we are God’s agents; we are ultimately accountable 

to God for our stewardship of His resources. As stewards, we 

are entrusted with resources committed to us by God—an 

abundance of physical or earthly resources, as well as individual 

creative, mechanical, and intellectual talents. In a business 

setting, as accountants contribute to the effective and efficient 

use of resources, we are able to create wealth for the owners of 

those resources, as Jesus described in Luke 19:11-27. Creating 

wealth, helping a business to grow and expand, reflects God’s 

creative nature of Genesis 1 and 2 and follows Jesus’s teachings. 

As we use our creativity and intellect, we can develop innovative 

products and processes (including accounting processes), such 

that our world is ever evolving, thereby fulfilling the creation 

mandate to “be fruitful and multiply, and fill the earth and subdue 

it; and have dominion over…every living thing that moves upon 

the earth” (Gen. 1:28). In response to God’s command to His 

image bearers to have dominion over the rest of creation, we 

are, in a sense, co-creators with God. 

The Bible indicates that we will give an account of our actions 

before God. “So then, each of us will be accountable to God” 

(Rom. 14:12). God “is able to judge the thoughts and intentions 

of the heart … before him … all are naked and laid bare to the 

eyes of the one to whom we must render an account” (Heb. 

4:12-13). 36 Harrison emphasizes we are accountable to the 

Creator and to other people, relating this to the social nature 

of God and of man: stewardship deals with “the discharging 

of agency activities on behalf of a principal—an operating 

activity—whereas accountability deals with reporting the 

results to the principal—an accounting activity.” 37 

The principles of stewardship and accountability within an 

agency setting are biblical concepts, discussed in the Parables 

of the Tenants, Talents, and Shrewd Manager. 38 In each case, 

resources, or talents, are to be stewarded by agents (tenants, 

slaves, manager) for the purpose of growing those resources. In 

each case, the stewards are required to give an account of their 

management of the owner’s wealth. 

Accountants assist managers with performing their duty of 

accountability. Accountants also serve as watchdogs, holding 

managers responsible for whether they are faithful in their 

duties of stewardship and accountability. Thus, stewardship and 

accountability relate directly to the main purpose of accounting. 

The Conceptual Framework states, “The objective of general 

purpose financial reporting is to provide information about the 

reporting entity that is useful to existing and potential investors, 

lenders, and other creditors in making decisions about providing 

resources to the entity.” 39 The Conceptual Framework goes on 

to say that in order to assess an entity’s future net cash inflows 

(important for the ability to pay interest and dividends, and to 

repay debt), existing and potential investors and lenders need 

information about “the resources of an entity, claims against 

the entity, and how efficiently and effectively the entity’s 

management and governing board have discharged their 

responsibilities to use the entity’s resources.” 40 

White suggests that “since we are held accountable by God to 

be good stewards of his creation, we need to develop accounting 

systems that give an observable and reportable form to a 

much broader spectrum of business activities than currently 

exists.” 41 She discusses two particular examples, accounting 

for human resources and accounting for environmental costs, 

not traditionally captured in the accounts—although some 

organizations now practice triple bottom line reporting that 

includes some of these measures. 

Harrison points out that “because of man’s social nature, 

we must be accountable to other people in order to interact 

with them.” Then, to ensure we do not exploit others, mutual 

accountability forms the basis for contracting. 42 Accountants 

also provide internal control mechanisms to ensure an 

organization can successfully achieve its goals (see Table 2). For 

example, internal controls include assignment of responsibility, 

segregation of duties, documentation, physical controls, review 

and reconciliation, budget reviews, expenditure approvals (to 

prevent, for example spending the budget at year-end to ensure 

that budget allocations are not cut next year), and codes of 

conduct. 


53 2



In this respect, accountants recognize we also live in relationship 

to others. We are called to hold each other to high standards by 

strengthening each other “as iron sharpens iron” (Prov. 27:17) and 

to work together, “because [we] have a good reward for [our] toil. 

For if [we] fall, one will lift up the other” (Eccl. 4:9-10). Bonhoeffer 

argues that recognizing God’s image in another results in 

human freedom, “being-free-for-the-other,” and understanding 

“life as responsible vis-a-vis the other human being.” 43 

Chewning, et al., suggest this freedom is bounded by structure 

and limits, thus channeling the efforts of individuals to work 

together toward a common goal. The control mechanisms 

adopted within such bounded freedom must be freely chosen 

by the individuals who are responsible for each other because 

they will see the benefit in adhering to the requirements. 44 

Accountants, therefore, should hold each other and managers 

accountable to the high standards of the Conceptual Framework 

and to ethical behavior, ever sharpening each other’s knowledge 

and abilities and holding each other to the standards that bound 

the freedom of accounting decisions. 

The biblical principle of counting the cost is also related to 

stewardship. Boersema contends counting the cost is so 

important it deserves separate consideration. “Because of 

scarcity, largely caused by sin, economics is very much a matter 

of making choices—of allocating scarce resources.” 45 This 

is a question of analyzing costs and benefits, including those 

that cannot be readily quantified. “Good stewardship requires 

the use of all our talents to come to a responsible use of the 

available resources.” 46 The last statement suggests that 

counting the cost also reflects our intellect and creativity, thus 

also reflecting characteristics of God that we, as His image 

bearers, inherit. God provided the ultimate example of counting 

the cost, knowing full well the anguish He would experience 

when He sent His Son to die for the forgiveness of our sin and 

the redemption of the universe. 

INTEGRATING THE THREE 

LENS 

Although we have discussed the three perspectives 

separately in previous sections, Table 2 shows that practicing 

accounting in a way that truly and fully reflects what it 

means to be image bearers of God requires an integration 

of the three perspectives. The table provides an illustration 

of how the three imago Dei perspectives can be applied to 

specific accounting activities. It uses examples discussed in 

the preceding text and introduces other examples as well. 

CONCLUSION 

Accountants—like all people—are image bearers of 

God. Various stakeholders who use the information 

accountants provide are also image bearers of God. This 

should have a profound impact on how we, as accountants, 

understand our role and on the characteristics of the information 

we produce. Viewing the imago Dei from an integrated 

lens means we can begin to glimpse who accountants are 

(structural lens), how we should relate to others (relational 

lens), and what we do (functional lens) in terms of how God 

ordains accounting to be practiced. As accountants, we do 

our work in a way that brings honor to our creator when we 

are just, honest, and righteous; show love to God by showing 

love to others; and recognize our role as one consecrated by 

God to enhance stewardship and accountability for His glory. 

NOTES 

1 

Laurie George Busuttil and Susan Van Weelden, “Imago Dei and Human 

Resource Management: How Our Understanding of the Breath of 

God’s Spirit Shapes the Way We Manage People,” The Journal of Biblical 

Integration in Business (21(1), Fall 2018). This article provides an indepth 

description of the three perspectives and their theological roots. 

2 

Brett R. Wilkinson, “A Framework for a Christian Perspective on 

Accounting Research” in The Journal of Biblical Integration in Business, 

Fall 2005, 62. 

3 

See 1 Cor 15:47-49; Col 3:10-11; Rom 8:29. 

4 

See 2 Cor 4:4; Col 1:15. 

5 

Rev 1:17, 22:13. 

6 

Richard C. Chewning (Ed.), Biblical Principles and Business: The 

Foundations, Volume 1. (Colorado Springs: NavPress, 1989), 134. See 

Eph 4:23-24 and Col 3:10. 

7 

Alec Hill, “Just Business: Christian Ethics for the Marketplace,” 

3rd Edition (Downers Grove: InterVarsity Press), 7. 

8 “ 

Wilkinson, “Framework,” 62. 

9 

John 14:6. 

10 

2 Cor 5:17. 

11 

1 Pet 4:10, English Standard Version 

12 

1 Pet 4:10, New International Version 

13 

Col 3:23 also admonishes us, “Whatever your task, put yourselves 

into it, as done for the Lord and not for your masters.” 

14 

Michael Pregitzer, “Introducing the Ambassador Scorecard: A 

Christian Approach to HR Professional Excellence” in Christian Business 

Academy Review (Vol. 3, 2008) 49. 

15 


54 




16 

Ibid. 54. 

17 

Pregitzer, “Ambassador Scorecard,” 49. 

18 

See 1 Chronicles 28:9, Psalm 7:9 and 44:21, Proverbs 16:2, 1 Samuel 

16:7, Romans 8:27, 1 Corinthians 4:5, and 1 Thessalonians 2:4. 

19 

Wilkinson, “Framework,” 68-69. 

20 

Ibid, 65-66. 

21 


22 

Ibid, 37-41. 

23 

John Boersema, Political-Economic Activity to the Honour of God 

(Winnipeg, MB: Premier Publishing, 1999), 50-55. 

24 

Lev 19:35-36 

25 

“The triple bottom line (TBL) is a framework or theory that recommends 

that companies commit to focus on social and environmental concerns 

just as they do on profits. The TBL posits that instead of one bottom 

line, there should be three: profit, people, and the planet.” https: /www. 

investopedia.com/terms/t/triple-bottom-line.asp, accessed July 9, 

2019. 

26 

“The Heidelberg Catechism, Lord’s Day 43,” Our Faith: Ecumenical 

Creeds, Reformed Confessions, and Other Resources, (Grand Rapids: Faith 

Alive, 2013), 110. 

27 

Wilkinson, “Framework,” 62-64. 

28 

CPA Canada Handbook – Accounting, Part I – IFRS Standards, 

2019 Edition, QC12; FASB Statement of Financial Concepts No. 8, As 

Amended August 2018, Conceptual Framework for Financial Reporting, 

QC12. 

29 

Luke 10. 

30 

Hill, Just Business, 63-64. 

31 

White, 9. 

32 

Conceptual Framework, QC6. 

33 

Ibid, QC7. 

34 

Ibid, QC9. 

35 

Ibid., QC11. 

36 

See also Ezek. 18:20 and Mat 12:36. 

37 

Walter T. Harrison, Jr., “Biblical Principles Applied to Accounting,” in 

Biblical Principles and Business: The Practice, ed. Richard C. Chewning, 

107-120 (Colorado Springs: NavPress, 1990), 113. 

38 

See Matt 21:33-46; Matt 25:14-30; and Luke 16:1-15. 

39 

Conceptual Framework, OB2. 

40 

Ibid, OB4 

41 

White, “Christian Perspective,” 13. 

42 

Harrison, Jr., “Biblical Principles,” 111. 

43 

Clifford J. Green, Bonhoeffer: A Theology of Sociality. (Grand Rapids: 

Eerdmans, 1999), 294. 

44 

Richard C. Chewning (Ed.), Biblical Principles and Business: The Practice, 

Volume 3. (Colorado Springs: NavPress, 1990), 160. 

45 

Boersema, Political-Economic Activity, 60. 

46 

Ibid, 60. 


Susan Jean Van Weelden is Professor of Business and Dean of Social Sciences and Co-Dean 

of Humanities at Redeemer University College in Ancaster, Ontario, Canada. She has taught at 

Redeemer’s Business Program for over thirty years, and her teaching load includes courses in 

accounting, organizational behavior, leadership, and strategy. Susan is a CPA, CMA, with an MBA 

from McMaster University. 

Laurie George Busuttil is Associate Professor and Chair of Business at Redeemer University 

College in Ancaster, Ontario, Canada. She teaches in the management, marketing, and not-forprofit 

management streams. She holds an MBA from McMaster University and an MTS from 

McMaster Divinity College. 


54 2

Christian Business Review 

Christian Influence on Culture: 

Building Shalom in the Marketing Workplace 

HOW CHRISTIAN MARKETERS CAN MAKE A DIFFERENCE FOR GOD IN 

THE CHALLENGING MARKETING COMMUNICATIONS INDUSTRY 

MARY ANN HARRIS AND LAUREEN MGRDICHIAN 

ABSTRACT 

Marketing departments and advertising agencies 

have a great impact on the Kingdom mandate, 

especially through their influence on Christian 

identity and cultural values. Yet, Christians may 

be timid to enter the profession or reluctant 

to find their voice in these environments, as 

their values vary from those of their peers 

and superiors. This essay uses an integrative 

approach to unpack how godly principles 

can be found in the marketing world, discuss 

the generations that are having the greatest 

influence on this profession, and suggest 

ways Christian marketers can impact change. 

Sharing from the authors’ practitioner and 

researcher backgrounds, it offers some helpful 

recommendations on how Christian employees 

can shape values in these environments. 

INTRODUCTION 

hristian marketers and academics would 

likely agree that advancing godly principles 

is important yet difficult work in the 

intensely aggressive and usually frenetic 

world of modern marketing and advertising. 

As advertisers focus on their goal to gain 

consumer preference and loyalty, the work environments 

where they pursue these endeavors are rarely filled with 

Christian values. While this dilemma may not be new, it is 

likely even more prevalent as marketing techniques change 

rapidly and digital methods inspire fast response and a 

crowd mentality. In this paper, we propose a framework to 

help Christian marketers—and their managers—consider 

ways to advance biblical values in the midst of this fastpaced 

environment—one that is often fraught with ethical 

dilemmas. 

While we are primarily addressing the boomer or Gen X 

manager of the Gen Y/Z marketer, we believe our ideas will 

connect with a broad range of Christians. In this quest, our 

desire is to advance a discussion of how Christians who work 

in these environments can make a difference for God’s glory. 

55 


CHRISTIAN INFLUENCE 


UNDERSTANDING 

THE MARKETING 

WORLD 

Jesus used the power of the narrative in his teaching, 

e.g., the use of parables, that provides a way for those 

listening to connect and understand the truth he was 

conveying. Similarly, the use of the narrative in advertising 

today is to help connect with audiences at a deeper level 

than methods used in the past. Unbeknownst to the viewer, 

narratives display a value system of what is important, 

what is normal, and what is acceptable. According to Gulas 

and McKeage, given the excessive amounts of time that 

people spend consuming media of all forms, ads impact 

people’s values, selfimage, 

and expectations 

of those exposed to them. 1 

One can watch high-profile 

TV ads today to see the n 

arrative model in action. 

Often, the brand sponsor 

is very subtle, as the 

entertainment element is 

overt. While the message 

hook can be based on 

humor, beauty, or fear, the 

set up for the approach is 

filled with cues about values 

and norms in our society. 

The type of people shown in the ad, the kind of music played, 

and the storyline all set the tone for what we see as “normal,” 

and the marketing services firm often sets this agenda. 

Lantos reminds us there is a healthy debate on whether 

advertisers mirror culture or are involved in the “mind 

bending” of society. 2 This industry segment is comprised 

of a variety of persuasion-based organizations such as ad 

agencies, PR firms, promotion houses, digital shops, and 

marketing services departments in corporations. According 

to Plunkett Research, advertising agencies and the marketing 

services industry are expected to reach almost $63 billion in 

revenue by 2025. 3 

Moreover, it is a field that is dominated by the younger 

generation. In 2017, the majority, or 63 percent, of workers 

in advertising, public relations, and related services were 

under 45 years of age. 4 Ad Age (a leading industry trade 

publication), attributes much of the bias toward younger 

workers to digital advancements that have transformed 

the industry over the last two decades. 5 Both marketers 

and agencies are eager for tech-savvy youths who look the 

stereotypical part of creative hipster, hoodie and all. They are 

organizations filled with employees who are from the Gen Y 

generational cohort, with the younger generation of Gen Z 

close behind. 

MILLENNIALS (GEN Y) 

Rodriguez et al. discuss a study completed by EY (formerly 

Ernst and Young), which identified some characteristics of 

the Gen Y workforce: although they are tech-savvy, they 

scored poorly not only as team players but also in descriptors 

such as hardworking and being a productive member of the 

organization. This could 

be troublesome, as these 

authors also identify that 

this cohort will make up 

50% of the workforce by 

2020. 6 In addition, this 

cohort lacks the loyalty 

exhibited by previous 

generations. 7 

The authors cited a 

Deloitte 2016 study 

that projected that 

“67 percent of young 

professionals planned to 

quit their current jobs by 

2020 and more than 40 percent planned to quit in the next 2 

years.” 8 The expense of such turnover is estimated to be in 

the billions. 9 This same Deloitte study describes this turnover 

as a loyalty challenge for Gen Y, as they place their personal 

values higher than the goals of an organization. As a result, 

they will either not work for companies that are unaligned 

with their values, or they will have difficulty working for such 

companies. 10 

This values perspective is interesting to consider for the 

Christian marketer. Clearly, the Gen Y employee comes into 

the firm with their value system, which they feel committed 

to uphold. This can impact the Christian millennial who 

encounters a workplace culture that is contrary to their 

faith. How will their Christian values hold up when the 

environment is not necessarily sharing the same worldview? 


56 2



POST MILLENNIALS (GEN Z) 

In America, Gen Z is the most diverse of generational cohorts 

in both race and ethnicity. 11 The oldest of this cohort were 

just beginning preschool when 9/11 occurred. They watched 

from the sidelines (as elementary children or toddlers) 

while their parents weathered the recession of 2008. They 

are called “digital natives,” as they have grown up in a land 

that has always had the Internet and knowledge at their 

fingertips. In addition, they have come of age in a culture 

that experiences mass shootings, bombings, and terrorism 

on a global scale. Aguas identifies the term “screenagers” 

(coined by Blakely in 2014) because of Gen Z’s ever-present 

exposure to the Internet and smartphones. 12 Data from a 

2018 Barna study, according to Esqueda, reminded us that 

this is the first cohort to grow up with parents who were also 

on their screens, unlike the parents of their Gen Y friends. 13 

According to Aguas, the leadership qualities that members 

of Gen Z pursue are those that are “honest, transparent, 

authentic, and genuine.” 14 Gen Zs see great purpose and 

significance in their work life. They truly believe they can have 

an impact on the world and create real change. By the year 

2020, they are expected to make up 20% of the workforce. 15 

More importantly, a 

Barna study conducted 

in 2018 identified that 

the Gen Z cohort has 

grown up in a culture 

where Christianity has 

lost its major place 

in society. Esqueda 

discusses the worldview 

of Gen Z, based on the 

Barna study, as one 

that is “inclusive, to 

all people, practices, 

and perspectives.” 16 

Although this allows 

them to love others and see them as Christ sees humanity, it 

could keep them from committing to a strong faith. Esqueda 

believes this could sift out all the lukewarm, “just-becauseit’s-Sunday-believers,” 

and provide an opportunity for deeper, 

more committed Christians in this cohort. 

While these findings are clearly generalizations, they are 

important reminders that the Christian marketer who fits into 

this generational cohort will be fighting against a paradigm 

characterized by relativity and temperance that must be 

carefully considered as they live out their faith in the workplace. 

FAITH IN AN AGE OF 

ETHICAL PLURALITY 

Sharing from the authors’ practitioner and researcher 

backgrounds, we offer the following suggestions on how a 

Christian marketing professional can shape values in these 

environments: 

1. REMEMBER OUR PURPOSE 

IN ALL THINGS 

A foundational question for the Christian marketer focuses on 

how they can hold their view of work in a way that is untainted 

by the world’s values. How we work has great significance. 

The apostle Paul is not partial toward those professions that 

glorify God. He states very clearly in 1 Corinthians 10:31, “So, 

whether you eat or drink, or whatever you do, do all to the 

glory of God.” 17 Again, in his letter to the church at Colossae, 

he states, “Whatever you do, work heartily, as for the Lord 

and not for men” (Col. 3:23). 

As believers, we are 

clearly called to honor 

An excellent management 

philosophy can identify what the 

needs (interests) of others are 

and care for them in a way that is 

God-honoring, benefiting both the 

consumer and the company 

in the process. 

God in all we do. This 

gives the marketer a 

simple focus—do your 

work to glorify God. 

What a tragedy if we 

discouraged Christians 

from entering industries 

just because they were 

more challenging for 

them in their faithwalk. 

We are called to 

steward the talents God 

has given us wherever 

He places us. 

Sayers shows the contrast between one who does their 

work for work’s sake and the one who has a greater purpose 

in their work. What happens is that those who have a greater 

purpose in their work would work with greater enthusiasm 

because of the outcome they feel they are contributing 

toward. 18 This in itself should give Christians great 

enthusiasm in the work they are doing, if they are doing it for 

the glory of God. 

Stevens, in his book Work Matters: Lessons from Scripture, 

57 




reminds us of the value work plays in our lives. He shares five 

biblical principles regarding work that are drawn out of the 

first five books of the Bible: 19 

1. Work is part of our God-imaging dignity; 

2. Work has been corrupted and degraded by human sin; 

3. Work is to be undertaken with integrity and justice; 

4. Work is limited by Sabbath; 

5. Work can be virtuous when undertaken with faith, hope, 

and love and is an expression of God’s call for all human 

beings. 19 

All too often, Christians hold on to point two in the list 

above and use it as an excuse not to engage in various 

aspects of society that, in reality, can be used to glorify God 

and benefit our culture. Grudem reminds us that “in every 

aspect of business there are multiple layers of opportunities 

to give glory to God, as well as multiple temptations to 

sin.” 20 Christians can use their occupation to glorify God even 

if the industry doesn’t seem to be a God-honoring profession 

on the surface. 

Part of the task for the Christian manager is to model 

Christlike behavior throughout their work experiences. 

We are called to display genuine care for others. Both the 

marketing function of promotion and the research that 

garnered the insights gives the marketer the ability to truly 

meet the needs of their customers. Philippians 2:4 exhorts 

us to watch out for the interests of others: “Let each of you 

look not only to his own interests, but also to the interests of 

others.” 21 An excellent management philosophy can identify 

what the needs (interests) of others are and care for them in 

a way that is God-honoring, benefiting both the consumer 

and the company in the process. 

Grimes and Bennett suggest Christ-centered leadership 

should focus on a powerful obligation to practice ethical, 

servant leadership: to serve, mentor, develop, and nurture 

their followers. The authors discuss a leadership style that 

embodies the approach of a servant as modeled by Jesus 

Christ in the New Testament and is accomplished through 

redefining who we are in relationship to God, versus a 

general philosophy geared toward being kind and helpful. 

They remind us of the many merits of servant leadership 

and discuss ways to practice these principles of engaging 

people. 22 

Wrenn, Hoover, and Warwick have put together a scriptural 

basis for the discipline of marketing. The first concept 

they reviewed is that marketing is a way to “serve the needs 

of others.” 23 As marketers strive to serve the needs of 

others, they will be living out part of what we are called to 

do as Christians. It will be a “challenge” for the marketer, 24 

but to keep our commitment to follow Christ’s teachings, 

we must rely on Christ and His strength when we are challenged 

in our vocation. 

2. EMBRACE OUR ROLE AS 

CULTURE MAKERS 

Crouch challenges Christians to take on the task of being 

persistent when working with difficult cultures if ever we 

are to change them. He proposes that there are five actions 

Christians can take toward culture: condemn it, critique it, 

copy it, consume it, or create it. He identifies creating culture 

as the only way to truly change culture. As Christians, our 

mandate should be to create culture. 25 Crouch proposes that 

“Culture is what we make of the world.” 26 In addition, it is 

where we express our meaning: “We make sense of the world 

by making something of the world…Meaning and making go 

together—culture, you could say, is the activity of making 

meaning.” 27 

Crouch argues that “changing the world” is a magnificent 

and difficult task; especially when one considers how hard 

it is to bring about change in our own personal lives. He 

believes that we are made to change the world in “small 

scales and (occasionally, and probably not as often as we 

think, hope or expect) at large scales.” 28 However, the trouble 

comes when we believe the “heedless rhetoric” to change the 

world and fall into the temptation of interpreting what this 

means, which then typically exposes us to pride as we set 

out to accomplish this noble task. 29 

If we are to listen to Crouch’s advice, we should find the 

modern marketing environment a wonderful place to pursue 

this change. Much of the work in these organizations 

focus on finding ways to connect with audiences in “real” 

and emotional ways and use stealth methods to persuade 

people. Stories are a very popular means of making these 

connections, as they have been proven to connect with 

consumers in meaningful ways. 30 In fact, we propose that 

in order to effectively create, one needs to connect. Without 

connection, the creative process can be arduous and off 

point. The concept of connecting through story is relevant to 

both the work environments of the creative process and the 

output of that process to consumers. In modern advertising, 

we see this at work in high-profile ads that often convey 

values through storyline, setting, character, and plot. 


58 2



Values that are leveraged in these marketing messages 

are typically either values-neutral or challenge consumers 

to expand boundaries and focus on self-gain. These ads can 

push for ideals that appeal to our base-level instincts— 

such as the high-profile ads for automobile manufacturers 

(e.g., Matthew McConaughey for Cadillac) or alcohol brands 

(e.g., The Most Interesting Man in the World campaign for 

Dos Equis beer). Yet Romans 12:2 instructs us to “not be 

conformed to this world.” 31 We typically see this mandate as 

an active choice on our end, aiming to be “transformed by the 

renewal” of our minds. However, neglecting to recognize the 

subtle effect that narrative stories can have on Christians is 

concerning even though the “conforming” isn’t overt. 

A recent article by Fischer identifies the need to evaluate 

how marketing and social systems have a “reciprocal” 

relationship, each impacting the other. 32 Marketing practices 

do have an impact, yet the concern is how large an impact 

they may be having on society as a whole, not just on an 

individual consumer level. If indeed they are having an effect 

on society at large, this is all the more reason Christians 

should be using their talents in the marketing arena. The 

ability to shape culture is a task we must steward well. It is 

truly a gift to have such a platform in which to have influence 

in society. In fact, we are called to be lights, to not blend in 

with the culture, but to be the light society so desperately 

needs in this dark world. Matthew 5:14 reminds us, “You 

[We] are the light of the world. A city set on a hill cannot be 

hidden.” 33 

A Christian employed in the typical marketing firm has 

many opportunities to witness in these environments. For 

example, humor is a creative technique that is regularly used 

in developing messages as a means of pleasantly surprising 

people and entertaining them. It is also a prevalent means 

of communicating in the hallways and team meetings. The 

lighthearted nature of the creative development workspace 

is an important place to influence. It is easy to gain favor at 

the expense of other people and in ways that perpetuate 

secular norms (applauding the worker out late at the bar the 

night before or making fun of the “poor guy/woman who has 

to go home to the family”). How important (and surprising) it 

would be to challenge the employees to get beyond the quick 

laugh and crowd mentality. Christian marketers can reinforce 

a more biblical set of values even if the word “Bible” is not 

broadcast. 

Dramatic narratives are another means to capture attention 

quickly and permeate the culture. Drama is powerful, as 

it inspires both empathy and sympathy and offers longterm 

effects to brand sponsors. 34 Escalas and Stern tested 

differences and connectedness between sympathy and 

empathy derived from the dramatic marketing message. 

They found that people who experience sympathy remain 

emotionally conscious of their personal lives and understand, 

but do not directly experience, another’s feelings; whereas, 

people who experience empathy completely forget their own 

personal existence by sharing the feelings of the character. 35 

Empathy is the emotion on the rise in developing messages, 

and one can appreciate its power to influence audiences. 

Displaying empathy to co-workers is a practical way we 

show Christ’s love to others. 

There are many moral nuances present when conducting 

the work of developing campaigns. Whether an employee 

is an artist, copywriter, or strategist, many valuable 

discussions and trade-offs play out in the agency conference 

room. Environments like these are very team-oriented, 

with brainstorm sessions and small group meetings as the 

norm. Equipping the Christian marketer to develop moral 

sensitivity is important in both personal as well as projectoriented 

situations. Peer to peer, employees may witness 

fellow employees having struggles at home and could use a 

friend and confidant. At work, they may hear office gossip or 

disparaging remarks about clients or management. Dominant 

ideologies get passed along without even realizing it as time 

pressures and market demands are pursued. Promoting 

shalom in the context of these emotional discussions is not 

only practical but relevant. 

3. MAINTAIN RELEVANCY 

Hagenbuch reminds us that in order for marketing to be 

most effective, it must be “mutually beneficial” to the buyer 

and the seller. 36 After all, if a company isn’t profitable, their 

business will not be sustainable for the future, which then 

affects the livelihood of their employees. He states that 

“marketing practiced with integrity holds uniquely great 

potential for serving all stakeholders: consumers, marketers, 

and society.” 37 It is by serving all the stakeholders that a 

company can stay relevant in the marketplace. 

Hagenbuch went on to remind us that marketing is not a 

zero-sum game. There can be winners on both sides of the 

buyer/seller relationship. He outlined how value is derived 

from each of the four P’s of marketing (product, place, price, 

and promotion) and wisely observed that the value derived 

from the fourth “P” (promotion) is the hardest to qualify. 

He discussed the view that “Marketing communication 

[promotion] does hold value for both parties; however, that 

59 




value is secondary to the other elements of the exchange. If 

there’s no potential value in product, price, and place, there’s 

really no point in communicating [promoting].” 38 

Yet this goal Hagenbuch defines goes beyond the end-user 

of the product. It is a very relevant challenge to the Christian 

marketer, too. If we are to be seen as useful in a cultureshaping 

industry like marketing, then we must be part of 

that culture. We must add value in these environments and 

actively participate. Separating ourselves from the culture 

is not the way to win fans and influence employees. And 

if the employees we are influencing are questioning their 

faith, then one of our goals as their Christian managers is to 

influence their ideals in a respectful, authentic way. 

Connecting is key to being relevant to those around us. 

Maxwell states that “Connecting is the ability to identify 

with people and relate to them in a way that increases 

your influence with them.” 39 Maxwell projected that 80 to 

90 percent of the connecting we do is done on a one-onone 

level. 40 Yet even in a group setting, it begins with the 

individuals in the group. 

Cloud identifies the ability to “connect authentically” as 

a part of one’s character that has a direct impact on one’s 

effectiveness. 41 Specifically, qualities of empathy and 

validation are necessary in this quest for connection. 42 

According to Cloud, connection is necessary to build trust. 43 

Trust is a necessary ingredient if one is to have influence 

and relevance in the lives of others. As well, Cloud discusses 

another element of building trust as watching out for others 

(being “for, not against”), showing them grace (or “unmerited 

favor”) and unmerited help. 44 

These same principles of building trust are reflected by 

Hagenbuch. He suggests two overriding principles for 

marketers selling to consumers that are relevant to marketers 

managing younger employees: 45 Influence others to their 

benefit, and love your neighbor as yourself (Luke 10:27). 

Developing the ability to influence others to their benefit 

requires connection. Maxwell reminds us that the ability to 

influence is tied to how we connect with others. 46 However, 

connecting is more than just words we use. He identifies four 

levels of connectedness needed in order to lead well: visually, 

intellectually, emotionally, and verbally. 47 

How can we shine if we are not in the world to connect 

with those around us? Jesus teaches us in John 17:14-16, 

“I have given them your word, and the world has hated 

them because they are not of the world, just as I am not of 

the world. I do not ask that you take them out of the world 

[identifying that they are, indeed, in the world], but that you 

keep them from the evil one. They are not of the world, just 

as I am not of the world.” 48 Many Christians consider the “in” 

and the “of” synonymous when it comes to their vocation. 

Consequently, this could lead Christians toward staying away 

from vocations that may seem more “in” the world. Choosing 

to stay away from a vocation such as marketing leaves a 

void of light in the marketplace. Loving and connecting with 

others takes being with them. We desire to spend time and 

connect with those we love. 

4. FIND YOUR VOICE 

As already mentioned, encouraging the Christian marketer to 

speak out when values are being discussed is important, as 

they play a role in shaping not only non-believer’s views of 

Christians but consumers’ views as well. The challenge is for 

both the younger Christian marketers and their managers to 

pick their battles and take a stand to challenge the status 

quo. 

Cafferty suggests that vulnerability is key in the marketplace, 

whether we are talking about employees with employers, 

consumers with companies, or companies with customers. 

In Cafferty’s view, the purpose of business must be to foster 

the restoration of God’s image in humans, not in church but 

in a particular place where some parties are economically 

vulnerable to others. In the context of vulnerability, we as 

Christians have opportunities to demonstrate sacredness in 

the marketplace. It isn’t in the separateness of the market 

but, rather, in its integration where we can truly show our 

Christian principles. 49 This vulnerability is readily present in a 

marketing services firm where long hours and regular debate 

on idea generation and creative techniques can provide the 

perfect environment to share a godly point of view. 

Social impact theory proposes that the amount of influence 

a person experiences in group settings depends on the 

strength, immediacy, and number of people in the group 

exerting social influence. 50 Thus, a group that has many 

members (vs. a few members), high power (vs. low power), 

and close proximity (vs. distant proximity) should exert the 

most influence on an individual. 51 Conversely, if the strength 

of the person exposed to the social influence (i.e., the target) 

increases, the immediacy of the group decreases; or if 

the number of targets increases, the amount of influence 

exerted by the group on the individual decreases. The theory 

has direct applications to persuasion and obedience. 52 

When working in an ad agency or marketing firm, the 

employee will often find the hours long and the time with 

peers significant. The influence of the group is strong 

and immediate, as much time is spent advancing work 


60 2



projects as well as building social relationships through 

sharing movies, recreational activities, or other forms of 

entertainment. Marketing is a very social profession. It is 

a challenge to determine how to take the high ground in 

the industry, yet not get pulled into the everyday mindset 

of the mass of employees. Christian employees, especially 

younger Christian employees, aren’t sure how to witness 

to others, so they may walk away. The apostle Paul has an 

interesting discussion on this subject. He discusses how 

he acted like a Jew with Jews, and as if under the law with 

those under the law. 53 He connected with those around 

him. His style of speaking and manner of interacting was 

not the issue. The issue was to have an open heart and line 

of communication with people so they will take notice and 

listen to the good news you have to share. There are many 

people in these environments who need to hear this news. 

have another mission to advance. They must find relevant 

and appropriate ways to share their faith and advance their 

eternal mission. They must try to influence mainstream 

culture instead of avoiding the tough conversations. In this 

essay, we have suggested a few ways to help Christians 

focus on such missions (see Table 1). 

As the marketplace continues to accelerate at breakneck 

speeds, Christian marketers must find the strength and 

wisdom to share their views and show the world (and their 

peers) how Christians remain relevant in a complex world. 

They must be reminded of Jesus’ persuasion tactics and 

find ways to leverage them in their own stories both inside 

and outside the workplace. Marketing isn’t going away any 

time soon. If anything, it’s becoming more influential. May 

Christian marketers find the wisdom and creativity to keep 

advancing the kingdom mandate daily. 

CONCLUSION 

Christian marketers today have the same challenges to 

consider as their non-Christian peers. They must find the 

right customers, engage their interest, and encourage them 

to buy—or buy into—their ideas and product promises. They 

must be clever and creative and work tirelessly to advance 

the mission of the workplace they chose to enter. Yet they 

TABLE 1 

CHRISTIAN INFLUENCE ON THE MARKETING PROFESSION: 

SOME RECOMMENDATIONS 

1. 

2. 

Remember Your Purpose 

in All Things 

Embrace Your Role as 

Culture Makers 

3. Maintain Relevancy 

4. Find Your Voice 

• Steward your talents wherever placed. 

• Be mindful of your greater purpose to glorify God. 

• Engage in culture through vocation. 

• Be persistent and consistent—making culture takes time. 

• Be faithful in the small things—God often uses ordinary events for great impact. 

• Connect with those near you—allowing time to love and empathize. 

• Study and understand culture—it will increase your credibility and impact. 

• Build relationships with co-workers—trust is earned. 

• Model the grace Christ showed to you. 

• Vulnerability can provide opportunities to share a godly point of view. 

• An open heart helps others want to listen. 

• Ground yourself in God’s Word to stay equipped. 

61 




NOTES 

1 

John Kim, Mukesh Bhargava, and Sridhar Ramaswami, “Advertising 

Productivity: Developing an Agenda for Research,” International Journal 

of Advertising (20(4), 2001): 431-54. 

2 

Geoffrey P. Lantos, “Advertising: Looking Glass or Molder of the 

Masses,” Journal of Public Policy & Marketing (6(1), 1987): 104-128. 

3 

“Advertising Agencies and Marketing Services Revenues Market Size 

Forecasts Benchmarks Analysis (NAIC 541810),” Plunkett’s Market 

Research & Benchmarks Report (November 25, 2018), accessed June 

11, 2019, http: /www.plunkettresearch.com/industries/advertisingagencies-and-marketing-services-revenues-market-size-forecastsbenchmarks-analysis/. 

4 

Adrianne Pasquarelli, “Advertising Has An Ageism Problem,” Ad 

Age (November 18, 2019), https: /adage.com/article/agencies/ 

advertising-aegism-problem/315645. 

5 

Ibid. 

6 

Michael Rodriguez et al., “Managing the Next Generation of Sales, 

Gen Z/Millennial Cusp: An Exploration of Grit, Entrepreneurship, and 

Loyalty,” Journal of Business-to-Business Marketing (26(1), 2019): 43. 

7 

Ibid, 44. 

8 

Deloitte, “The 2016 Deloitte Millennial Survey: Winning Over the 

Next Generation of Leaders,”: 45. Accessed June 11, 2019, https: / 

www2.deloitte.com/content/dam/Deloitte/global/Documents/ 

About-Deloitte/gx-millenial-survey-2016-exec-summary.pdf. 

9 

Ibid, 45. 

10 

Ibid. 

11 

Richard Fry and Kim Parker, “A Demographic Portrait of Today’s 

6-21-Year Olds, From the Pew Research Center,” Phi Delta Kappan 

(100(7), 2019): 13. 

12 

Jake Aguas, “The Rise of Generation Z,” Paper presentation at 

Christian Business Faculty Association Conference, October, 2018, in 

Chattanooga, TN. 

13 

Octavio Esqueda, “What Every Church Needs to Know About 

Generation Z,” Talbot Magazine (November 14, 2018), 2. 

14 

Aguas, 18. 

15 

Ibid, 16. 

16 

Escueda, 3. 

17 

1 Cor. 10:31. 

18 

Dorothy L. Sayers, “Vocation in Work” in Callings: Twenty Centuries 

of Christian Wisdom on Vocation, ed. William C. Placher (Grand Rapids: 

William B. Eerdmans Publishing Company, 2005), 412. 

19 

R. Paul Stevens, Work Matters: Lessons from Scripture, (Grand Rapids: 

William B. Eerdmans Publishing Company, 2012), 47. 

20 

Wayne Grudem, Business for the Glory of God (Wheaton: Crossway 

Books, 2003), 17. 

21 

Phil. 2:4 ESV. 

22 

Mark A. Grimes and Robert H. Bennett III, “Christ-Centered 

Leadership: God-Honoring Leadership for Committed Christians,” 

Journal of Biblical Integration in Business (20(1), 2017): 24-35. 

23 

Bruce Wrenn, Harwood Hoover, Jr., and Jacquelyn Warwick, Scriptural 

Foundations for Marketing (Berrien Springs: Andrews University Press, 

2013), 6. 

24 

Ibid, 8. 

25 

Andy Crouch, Culture Making: Recovering Our Creative Calling (Downers 

Grove: IVP, 2008). 

26 

Ibid, 23. 

27 

Ibid, 24. 

28 

Ibid, 200. 

29 

Ibid, 201. 

30 

Jennifer Edson Escalas, “Imagine Yourself in the Product: Mental 

Simulation, Narrative Transportation, and Persuasion,” Journal of 

Consumer Research (29(4), 2003): 566-78. 

31 

Rom. 12:2. 

32 

Eileen Fischer, “If Not Now, When? The Timeliness of Developing a 

Dialogue between Consumer Culture Theoretic and Macromarketing 

Perspectives,” Journal of Macromarketing (39(1), 2019): 103. 

33 

Matt. 5:14. 

34 

Jennifer Edson Escalas and Barbara B. Stern, “Sympathy and 

Empathy: Emotional Responses to Advertising Dramas,” Journal of 

Consumer Research (29(4), 2003): 566-78. 

35 

Ibid, 566-78. 

36 

David Hagenbuch, Honorable Influence, (Glendora: Aldersgate Press, 

2016), 14. 

37 

Ibid, 11. 

38 

Ibid, 16. 

39 

John Maxwell, Everyone Communicates Few Connect (Nashville: 

Nelson Books, 2010), 3. 

40 

Ibid, 20. 

41 

Henry Cloud, Integrity (New York: HarperCollins Publishers, 2006), 

34-35. 

42 

Ibid, 58-68. 

43 

Ibid, 45-73. 

44 

Ibid, 80-86. 

45 

David Hagenbuch, Honorable Influence, (Glendora: Aldersgate Press, 

2016), 161. 

46 

John Maxwell, Everyone Communicates, Few Connect (Nashville: 

Nelson Books, 2010), 3. 


62



47 

Ibid, 53. 

48 

John 17:14-16. 

49 

Michael E. Cafferty, “The Sacredness of the Marketplace,” Journal of 

Biblical Integration in Business (20(1), 2017): 5-7. 

50 

Stevie Watson, Cassandra D. Wells, and Elania Jemison Hudson, 

“The Effects of Idealized Advertising Imagery on Social Comparisons, 

Psychological and Emotional Outcomes, and Consumer Vulnerability: 

A Conceptual Model,” Journal of Promotion Management (17(4), 2011): 

407-17. 

51 

Ibid, 407-17. 

52 

Ibid, 407-17. 

53 

1 Corinthians 9:19-23. 


Mary Ann Harris is an Associate Professor of Business and Economics at Bethel University in 

St. Paul, MN. Dr. Harris teaches in the marketing discipline. She has an MBA from Washington 

University in St. Louis and a PhD in Strategic Marketing Communication from the University of 

Minnesota. She has a deep background in marketing and advertising, having worked in large 

agencies in Chicago and Minneapolis and helped leading brand marketing efforts for Energizer 

Battery as well as Boston Scientific Medical Products. She has consulted with a variety of small 

and large businesses in marketing strategy and integrated marketing communications, with a 

particular interest in how brands impact values and culture. She and her husband John have 

three children. 

Laureen Mgrdichian is an Associate Professor at the Crowell School of Business at Biola 

University. She teaches courses in marketing, entrepreneurship, and women in leadership. 

Besides an entrepreneurial background, her corporate work includes working for Universal 

Studios in the promotion and planning of video releases, and in developing strong retailer 

relationships. She has managed and coordinated marketing promotions for grocery and mass 

merchandise-retail clients nationwide. Laureen received her MBA from the Anderson Graduate 

School of Management at UCLA, focusing on marketing and organizational development. She and 

her husband are the parents of triplets who are currently college seniors. 

63 


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Christian Business Review 2019: Workplace Practices That Glorify God (Issue 8)

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