Accountants and a religious covenant with the public

This paper encourages accounting professionals to consider adopting the Biblical concept of covenant when representing their clients and reporting financial information to the public. Covenant is introduced as an ideal, something to strive for, that could improve an accountant's perception of his/her work. It might also improve the public's perception of the accounting professional's role in society. Establishing a covenantal relationship with the public could foster a concern for those most in need of professional services and least able to obtain professional representation.