Proverbs 3:5-7 (NIV) Trust in the Lord with all of your heart and lean not on your own understanding; in all your ways acknowledge him, and he will make your paths straight.

Proverbs 16:33 (NIV) The lot is cast into the lap, but its every decision is from the Lord.

Proverbs 18:13 (NIV) He who answers before listening-that is his folly and shame.

Matthew 10:16 (NIV) I am sending you out like sheep among wolves. Therefore, be as shrewd as snakes and as innocent as doves.

These verses facilitate greater depth of understanding regarding any decision making process. This unit reveals multiple accounting techniques that can be used to assist a professional manager with challenging business choices. However, Biblical principles provide insightful guidance for the manager, so business methodology is not compromised by poor human judgments. First, the human mind is not capable of engaging in judgments with full comprehension of all variables related to circumstances. Trusting God with the unknown alleviates this human gap. Second, we need to be reminded of the providence of God. Finally, it is important to realize how foolish it is to make decisions without knowing all relevant facts. Financial data can provide very useful information for management; however, this data has the potential to be used exclusive of other relevant information and distortions can easily occur in the process.

The business world can create enormous moral dilemmas for the manager in the decision-making process. At several stages during this course, you have been introduced to ethical standards governing the practice of managerial accounting. The Christian business professional should be encouraged to incorporate the same concepts Jesus expected of the disciples when he sent them out into a corrupt world. There is no legitimate way for a business person to achieve success without being shrewd (strategic); however, for the Christian, there is a mandate to balance this strategic mindset with an ethical code based upon Biblical principles. Jesus offers his power to sustain the person who seeks to engage in righteous actions and provides peace of mind and heart when morality is incorporated into the practice of business strategy.

Describe the ways you determine your ethical conduct of conduct for your career. What are the greatest challenges you perceive from the business world to manage by balancing strategy with morality?