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My father is a person of extreme integrity. I was, therefore, taught to be honest and truthful in everything—although (like Jesus) I had to learn obedience through the things that I suffered! I am sure there were many times in my early years in which my parents despaired, thinking that I might never learn to be truthful in everything. When, at the age of 13, Jesus Christ came into my life in a personal way, he began to transform me into a person of honesty and integrity.
We live in a complex world, where "pat answers" or legalistic rules are insufficient to produce ethical behavior. Superficial spirituality does not result in true ethics. Life is complicated, and there is no way that "the rules" can cover every eventuality. Ethical living must be based on principles, not rules. I saw a good illustration of this a few years ago.
During the summer of 2002, our family was privileged to spend some time in New York City visiting a former student assistant who is now a partner with a Big Four accounting firm. This student was working within that firm's Financial Accounting Standards Board office in New York City. His job was to research and recommend the accounting standards that his firm would adopt. We talked about the changes that have come to the field of accounting in the wake of the Enron and WorldCom scandals. He observed that the problem with the accounting profession is that it is rule-based, not principles-based, and that more rules offer more loopholes. I noted that this equates to the world at the time of Jesus, where the Jewish scribes and Pharisees had turned the ten commandments into 613 laws which did not lead to true righteousness. Jesus then reduced their laws to two principles upon which all the law and commandments rest.
In the book, Just Business, Alexander Hill suggests that ethical decisions are based upon three characteristics of God: His holiness, His justice, and His love. For a decision to be ethical, it must be consistent with each of these characteristics. I have found this framework to be Biblical, practical, and able to be implemented in all types of organizations. In addition, with a few semantic adjustments, Hill’s framework can be used effectively with secular organizations by focusing on integrity, justice, and compassion. I have had the opportunity to train city employees, accountants, and attorneys using these concepts.
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