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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Main Author: Dan Constantinescu
Format: Article
Language:English
Published: Editura Universității Adventus 2014-12-01
Series:TheoRhēma
Subjects:
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
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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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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
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