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

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ACCOUNTING PROFESSION CBR PEER-REVIEWED ARTICLES 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 Hill, Just Business, 18. 54 CHRISTIAN BUSINESS REVIEW Fall 2019
ACCOUNTING PROFESSION CBR PEER-REVIEWED ARTICLES 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 Hill, Just Business, 7. 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. ABOUT THE AUTHORS 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. CHRISTIAN BUSINESS REVIEW Fall 2019 54 2
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Christian Business Review 2019: Workplace Practices That Glorify God (Issue 8)

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