below. The ethical system of unqualified absolutism is the backbone of being a follower of Christ. God is very clear, “thou shall not lie,” and believers know that God does not and cannot contradict himself (Geisler, 2010, p. 73). The system is considered deontological where obeying God’s law is more important than the end result. One cannot truly be a believer if they don’t believe that God’s law is the highest and no one is excluded, “that at the name of Jesus every knee should bow, in heaven and on earth and under the earth” (Philippians 2:10, New International Version). The ethical system of generalism differs from unqualified absolutism in that, it is result driven and helping the greater good determines what rules and law to follow. Individuals believe there are exceptions to every rule and attempt to use rational to excuse or justify their decision to not follow the rules. Although, this way of thinking commits to reaching a positive outcome, it can be a slippery slope of what laws and rules are disposable and consideration must be made to whom the greater good is. This is where creative accounting occurs and unfortunately leads some to fraudulent behavior. According to Gupta (2015), “Creative accounting refers to accounting practices that may or may not follow the letter of the rules of accounting standard practices but certainly deviate from those rules and regulations” (p. 59). Eventually, without a higher moral law, such as a Christian worldview, contradiction will occur and a battle to distinguish who to serve will be the demise of this system.
below. The ethical system of unqualified absolutism is the backbone of being a follower of Christ. God is very clear, “thou shall not lie,” and believers know that God does not and cannot contradict himself (Geisler, 2010, p. 73). The system is considered deontological where obeying God’s law is more important than the end result. One cannot truly be a believer if they don’t believe that God’s law is the highest and no one is excluded, “that at the name of Jesus every knee should bow, in heaven and on earth and under the earth” (Philippians 2:10, New International Version). The ethical system of generalism differs from unqualified absolutism in that, it is result driven and helping the greater good determines what rules and law to follow. Individuals believe there are exceptions to every rule and attempt to use rational to excuse or justify their decision to not follow the rules. Although, this way of thinking commits to reaching a positive outcome, it can be a slippery slope of what laws and rules are disposable and consideration must be made to whom the greater good is. This is where creative accounting occurs and unfortunately leads some to fraudulent behavior. According to Gupta (2015), “Creative accounting refers to accounting practices that may or may not follow the letter of the rules of accounting standard practices but certainly deviate from those rules and regulations” (p. 59). Eventually, without a higher moral law, such as a Christian worldview, contradiction will occur and a battle to distinguish who to serve will be the demise of this system.