In Christian Business Review (Fall 2019)

Accountants—like all people—are made in the image of God. Various stakeholders who use the information they provide are also image bearers of God. This paper hypothesizes that this should have a profound impact on how accountants understand their role and on the qualities possessed by the information they produce. The paper first describes what it means to be created in the image of God using three perspectives utilized by scholars from a variety of religious traditions. The structural perspective focuses on who we are created to be based on attributes and characteristics that reflect the image of God. The relational perspective emphasizes how we are created to live—communally, as the Godhead itself communes with one another. The functional perspective focuses on what we are created to do, to co-create and steward the earth’s resources using our diverse gifts. The paper proposes that a full understanding of imago Dei integrates all three perspectives.

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Prof. Susan Van Weelden, Prof. Laurie Busuttil

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Christian Business Review

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Article - Refereed Journal

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