AIS, Accountants as Analysts inital post

School: Liberty University - Course: ACCT 332 - Subject: Accounting

1.While the Bible does not specifically address accounting information systems, the Bible does discuss money. How may biblical truths be applied in the study of AIS? For a better understanding of how biblical truths apply to the study of accounting information, it is necessary to know what an accounting information system (AIS) is. Richardson et al., (2021) define it as "...a system that records, processes, summarizes, reports and communicates the results of business transactions to provide financial and nonfinancial information to facilitate decision making," (p. 5). While the Bible does not specifically address accounting information systems, it discusses money in both the Old and New Testaments. These truths apply to the study of accounting information systems as well. Accounting information systems are one of the many tools available to managers to help them be good stewards of their companies. McCuddy and Pirie define stewards as people that are "...entrusted with resources and may act on behalf of individuals with whom there is no direct contractual relationship," (p. 958). Regarding stewardship Sproul (n.d.) states "Fundamentally, stewardship is about exercising our God-given dominion over His creation, reflecting the image of our creator God in His care, responsibility, maintenance, protection, and beautification of His creation," (par. 14). King Solomon states in Proverbs 11:3 "The integrity of the upright shall guide them: but the perverseness of transgressors shall destroy them,"(King James Bible, 1769/2017). He goes on to state in Proverbs 27:23 "Know well the condition of your flocks, and give attention to your herds," (English Standard Bible, 2001/2016). Additionally, Paul states in his first letter to the church in Corinth "Moreover, it is required of stewards that they be found faithful," (English Standard Bible, 2001/2016, 1 Corin. 4:2). Accounting information systems are useful for making decisions and Jesus states in Luke's gospel, "For which of you, desiring to build a tower, does not first sit down and count the cost, whether he has enough to complete it?"

(English Standard Bible,2001/2016, Luke 14:28). However, we should not let money rule over our decisions. Paul states in his first letter to Timothy "For the love of money is the root of all evil: which while some coveted after, they have erred from the faith, and pierced themselves through with many sorrows," (King James Bible, 1769/2017, 1 Tim. 6:10). Additionally, Paul states in his letter to the church in Ephesus "See then that ye walk circumspectly, not as fools, but as wise, Redeeming the time, because the days are evil," (King James Bible, 1769/2017, Eph 5:15-16). Furthermore, the author of the book of Hebrews, thought of by some as Paul, states "Keep your life free from love of money, and be content with what you have, for he has said, 'I will never leave you nor forsake you,'," (English Standard Bible,2001/2016, Heb. 13:5). The preceding verses are by no means an exhaustive list. Keeping these verses, and the example of Joseph, in mind, managers should strive to be the best stewards they can because one day God will call us to give an account of our resources like the servants in the parable of the talents as told in Matthew 25:14-30.