Coordonate biblice ale sistemelor de evidență statistică și economico-financiară [Biblical Coordinates of Statistical and Economic-Financial Record Systems]
Without ignoring the messianic idea, widely exploited in theological disciplines, we consider the Bible to be––in its entirety––the foundation and a coherent configuration for numerous scientific disciplines, including disciplines of an economic nature. If for the methods of statistical observation...
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Format: | Article |
Language: | English |
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Editura Universității Adventus
2014-12-01
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Series: | TheoRhēma |
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Online Access: | https://publications.uadventus.ro/index.php/thrh/article/view/22 |
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author | Dan Constantinescu |
author_facet | Dan Constantinescu |
author_sort | Dan Constantinescu |
collection | DOAJ |
description |
Without ignoring the messianic idea, widely exploited in theological disciplines, we consider the Bible to be––in its entirety––the foundation and a coherent configuration for numerous scientific disciplines, including disciplines of an economic nature. If for the methods of statistical observation the Bible reserves ample space, for the most commonly used method, that of total observation, known as census ("to number", KJV), it accords equal importance by linking it to the practice of recording of financial and economic operations. The aforementioned practice is generally related to the Biblical manager’s profile ("steward" – KJV), whose duty was to conduct a delegated administrative activity and, according to the function of management evaluation and control, to assume accountability to the owner or his legal representative. We see, therefore, explicit reference to the existence of a written document, precursor of modern accounting documents, as well as reference to archiving of documents, adapted to the specific time. In addition, the "reckoning" in the biblical text does not represent a simple overall record, but was analytically organized according to several criteria.
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first_indexed | 2024-04-12T11:31:17Z |
format | Article |
id | doaj.art-8c73a879fcf048febb99f4feab829138 |
institution | Directory Open Access Journal |
issn | 1842-0613 2784-2665 |
language | English |
last_indexed | 2024-04-12T11:31:17Z |
publishDate | 2014-12-01 |
publisher | Editura Universității Adventus |
record_format | Article |
series | TheoRhēma |
spelling | doaj.art-8c73a879fcf048febb99f4feab8291382022-12-22T03:35:01ZengEditura Universității AdventusTheoRhēma1842-06132784-26652014-12-0192Coordonate biblice ale sistemelor de evidență statistică și economico-financiară [Biblical Coordinates of Statistical and Economic-Financial Record Systems]Dan Constantinescu Without ignoring the messianic idea, widely exploited in theological disciplines, we consider the Bible to be––in its entirety––the foundation and a coherent configuration for numerous scientific disciplines, including disciplines of an economic nature. If for the methods of statistical observation the Bible reserves ample space, for the most commonly used method, that of total observation, known as census ("to number", KJV), it accords equal importance by linking it to the practice of recording of financial and economic operations. The aforementioned practice is generally related to the Biblical manager’s profile ("steward" – KJV), whose duty was to conduct a delegated administrative activity and, according to the function of management evaluation and control, to assume accountability to the owner or his legal representative. We see, therefore, explicit reference to the existence of a written document, precursor of modern accounting documents, as well as reference to archiving of documents, adapted to the specific time. In addition, the "reckoning" in the biblical text does not represent a simple overall record, but was analytically organized according to several criteria. https://publications.uadventus.ro/index.php/thrh/article/view/22censuspopulation structureobservation unitanalytical recordaccounting documentincome and expenses |
spellingShingle | Dan Constantinescu Coordonate biblice ale sistemelor de evidență statistică și economico-financiară [Biblical Coordinates of Statistical and Economic-Financial Record Systems] TheoRhēma census population structure observation unit analytical record accounting document income and expenses |
title | Coordonate biblice ale sistemelor de evidență statistică și economico-financiară [Biblical Coordinates of Statistical and Economic-Financial Record Systems] |
title_full | Coordonate biblice ale sistemelor de evidență statistică și economico-financiară [Biblical Coordinates of Statistical and Economic-Financial Record Systems] |
title_fullStr | Coordonate biblice ale sistemelor de evidență statistică și economico-financiară [Biblical Coordinates of Statistical and Economic-Financial Record Systems] |
title_full_unstemmed | Coordonate biblice ale sistemelor de evidență statistică și economico-financiară [Biblical Coordinates of Statistical and Economic-Financial Record Systems] |
title_short | Coordonate biblice ale sistemelor de evidență statistică și economico-financiară [Biblical Coordinates of Statistical and Economic-Financial Record Systems] |
title_sort | coordonate biblice ale sistemelor de evidenta statistica si economico financiara biblical coordinates of statistical and economic financial record systems |
topic | census population structure observation unit analytical record accounting document income and expenses |
url | https://publications.uadventus.ro/index.php/thrh/article/view/22 |
work_keys_str_mv | AT danconstantinescu coordonatebiblicealesistemelordeevidentastatisticasieconomicofinanciarabiblicalcoordinatesofstatisticalandeconomicfinancialrecordsystems |