Performance Measurement & Responsibility Accounting
One comparison between our faith and accounting is performance measurement and
responsibility accounting. “Responsibility accounting is an underlying concept of accounting
performance measurement systems. The basic idea is that large diversified organizations are
difficult, if not impossible to manage as a single segment, thus they must be decentralized or
separated into manageable parts.” (Martin, Emeritus) 6/11/14 The same way a corporation
must be divided up into parts, our Christian walk should also be divided up so that we can be
a better servant to our God. Let’s look at a six step example of responsibility accounting and
find out how we as Christians can practice this in our own lives. Dividing the company into
sections will help ensure that nothing goes undone. A company gives responsibilities to each
employee and department, as Christians we need to evaluate what our strengths and
weaknesses are so we can work on our weaknesses while still maintaining our strengths.
Philippians 4:13, I can do all things through Christ which strengthens me. Always remember
that nothing is impossible to us, because of the anointing God has given us. What are the
responsibilities
of
each
department? We all have responsibilities in life, with our jobs and
our family, but our main responsibility is to God and how we can honor Him and bring glory
to Him by our actions and words. Philippians 2:12 work out your own salvation with fear
and trembling. How is my job performance? Sometimes we as Christians need to think
about how we represent Jesus on the earth. Do we represent Him in a way that people want
to be like us, or do people think, if that’s what following Jesus does to someone then I want
no part of it. Jesus tells us in Matthew 5:16 Let your light so shine before men, that they may
see your good works, and glorify your Father which is in Heaven. How close am I to the
target? As Christians, our target in life should be to be more like Jesus every day. Romans
8:29 says, For whom He did foreknow, He also did predestinate to be conformed to the
image
of His Son, that He might be the firstborn among many brethren. We need to ask ourselves,
am I doing my job efficiently? As Christians priority number one should be to please God in
every area of our life. We should always strive to be the best son or daughter, parent,
employee, or student we can be. Colossians 3:22-24 Servants, obey in all things your
masters according to the flesh; not with eye service, as men pleasers; but in singleness of
heart, fearing God: and whatsoever ye do, do it heartily, as to the Lord, and not unto men;
knowing that of the Lord ye shall receive the reward of the inheritance: for ye serve the Lord
Christ. How can I correct my mistakes? No one is perfect, but as Christians we should
always strive to be. If we make a mistake, ask God for forgiveness and move on. 1 John 1:9
If we confess our sins, He is faithful and just to forgive us our sins, and to cleanse us from
all unrighteousness.
As Christians we should always strive to be better Christians, and fully rely on our Heavenly
Father at all times.
References
Martin, James R., Prof. Emeritus, What is Responsibility Accounting? Retrieved from
http://maaw.info/ResponsibilityAccountingConcept.htm, 6/11/14
The Holy Bible, King James Version
