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dc.contributor.authorBuys, Pieter
dc.contributor.authorCronje, Christo
dc.date.accessioned2016-03-14T09:28:56Z
dc.date.available2016-03-14T09:28:56Z
dc.date.issued2013
dc.identifier.citationBuys, P. & Cronje, C. 2013. A reflection on historical biblical principles in support of ethical stewardship. Studia Universitatis Babes–Bolyai. Serie: philosophia, 58(3):229-240. [http://studia.ubbcluj.ro/serii/philosophia/index_en.html]en_US
dc.identifier.issn1221-8138
dc.identifier.issn2065-9407 (Online)
dc.identifier.urihttp://hdl.handle.net/10394/16655
dc.description.abstractRecent corporate history illustrates that, although accounting is acknowledged as the language of the contemporary business environment, it is not merely a detached technical activity, but rather a battlefield of diverse ideologies. The contemporary accounting objectives as promulgated by key accounting standard setting institutions (i.e. the IASB and FASB) is characterized by large volumes of (subjectively interpreted) principles. Together with these standards, professional accounting institutes have detailed codes of conduct aiming to ensure ethical behaviour in the profession.In his accounting treatise, Particularis de Computis et Scripturis Luca Pacioli became known as the father of accounting, and contributed both philosophical and theological perspectives to the accounting discipline. This paper aims to critically reflect on the relevance of the Bible in addressing ethically founded accounting and stewardship practices. In doing so, the profitability motive of business entities, together with the objectives of stewardship in the context of contemporary and historical accounting objectives are reflected upon. The paper concludes that ethically-based accounting and stewardship practices are instituted in the Biblical directives to manage God’s creationen_US
dc.description.urihttp://studia.ubbcluj.ro/serii/philosophia/index_en.html
dc.description.urihttp://studia.ubbcluj.ro/arhiva/abstract_en.php?editie=PHILOSOPHIA&nr=3&an=2013&id_art=12003
dc.language.isoenen_US
dc.publisherUniversitatis Babes-Bolyaien_US
dc.subjectAccountingen_US
dc.subjectbiblical accountingen_US
dc.subjectethicsen_US
dc.subjectmanagementen_US
dc.subjectLuca Paciolien_US
dc.subjectstewardshipen_US
dc.titleA reflection on historical biblical principles in support of ethical stewardshipen_US
dc.typeArticleen_US
dc.contributor.researchID10127100 - Buys, Pieter Willem


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