Logos - A Christian Theological Perspective on Accountability

This project investigates accountability as a foundational principle in accounting, contrasting our perspective with Butler’s ethics by grounding accountability in a Christian theological framework. Drawing on the concept of logos—reason and word—we argue that accountability transcends cultural and temporal boundaries, serving as an ontological condition of human existence. This approach reinforces accounting’s ethical and societal role beyond postmodern subjectivism.

Our research looks at why accountability is more than just a reporting requirement—it’s part of what makes us human. Drawing on Christian theology, we argue that giving account is not a cultural trend but a timeless principle rooted in logos—reason and word. This perspective helps strengthen trust in accounting and reminds us that transparency and responsibility are essential for healthy organizations and society.