Setting the Tone at the Top: Defining Moments in Leadership From the Hebrew Bible

20 Pages Posted: 26 Jun 2013

See all articles by Dov Fischer

Dov Fischer

Brooklyn College, Murray Koppelman School of Business

Date Written: June 25, 2013

Abstract

This study provides leadership examples from the Bible to help modern organizations implement internal controls that comply with the COSO Internal Control – Integrated Framework. The Framework's first principle is a commitment by the organization to integrity and ethical conduct, namely by setting an example through a positive, “tone at the top". This paper provides examples of, “defining moments in leadership", from the Hebrew Bible to help contemporary leaders make ethical choices when faced with such defining moments. Defining moments; which are confronted by leaders, as well as ordinary people; can shape the legacy of a person, leader, organization, or even a nation. Some leaders make the right decision and go on to become role models, heroes, and even legends; others make a bad choice and their names become synonymous with failure. This paper examines the actions and choices of several heroes from the Hebrew Bible to see how they reacted when confronted with a critical choice during such defining moments; lessons to be learned include prudence, responsibility, and justice.

Keywords: COSO, internal controls, setting the tone at the top, leadership, defining moment in leadership, biblical leaders, Bible, control environment, etthics, integrity

JEL Classification: M42, B11, G39, Z12

Suggested Citation

Fischer, Dov, Setting the Tone at the Top: Defining Moments in Leadership From the Hebrew Bible (June 25, 2013). Journal of Accounting, Ethics and Public Policy, Vol. 14, No. 3, 2013, Available at SSRN: https://ssrn.com/abstract=2285181

Dov Fischer (Contact Author)

Brooklyn College, Murray Koppelman School of Business ( email )

2900 Bedford Avenue
Brooklyn, NY NY - New York 11210
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
167
Abstract Views
1,294
rank
227,044
PlumX Metrics