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Full-Text Articles in Accounting
Excellence, Success, And The Protective Function Of Common Grace In Accounting, Jason Stansbury, Marilyn Stansbury, Debra Snyder
Excellence, Success, And The Protective Function Of Common Grace In Accounting, Jason Stansbury, Marilyn Stansbury, Debra Snyder
University Faculty Publications and Creative Works
The sustainability of the accounting profession depends on both internal goods (excellences) and external goods (successes) supported by the practices and institutions of accounting. While both types of goods matter, a virtuous organization must hold them in tension. Failure to do so risks violating the public trust and damaging accountants integrity. The accounting professions management of this MacIntyrean tension exemplifies the protective function of common grace. Accounting helps to protect business from the effects of sin (e.g., negligence, opportunism, and malfeasance), as well as to enable business to meet human needs through both meaningful employment and goods and services that …