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Christian Stewardship, Integrity and Ethical Decision-Making in Accounting Profession

Oladapo Oyebola Sulaimon, FCCA, Okezie, Goodluck Nwokoma, PHD

Abstract

Accounting profession is a noble but idiosyncratic one, where those who do not understand its principles have only a nodding acquaintance with it. This means that the profession has a moral trap, in which unconverted accountants can engage in fraud in plain sight. The purpose of this study was to highlight ways in which accountants will be morally and ethically equipped to reduce fraudulent practices in the profession. This is a moral suasion. It provides an ethical check and balance for willing professionals to be transparent in their transactions, records, reports, and disclosures. The design of this study is qualitative. The primary data source for the study is the Bible. The secondary source is Christian literature. Relevant Bible texts were selected, which were related to Christiaan ethics. The data for the study were elicited through documentary search of literature, identification of relevant Bible texts and finally, the presentation of consonant themes from the literature and the Bible. The textual data analyses were achieved by the synthesis of the dataset. The Bible contributes meaningfully to the practice of accounting profession. This is through emphasis on Christian values such as stewardship, integrity, honesty, uprightness, transparency, and truthfulness. Applied by accountants, these values will lead to sustainable morality in the profession. This has implications for the training of accountants, their educational curricula and government policies guiding the profession.

Keywords

Christian StewardshipIntegrityEthicsDecision-makingand Accounting. P-ISSN 2695-219X

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