Coordonate biblice ale sistemelor de evidență statistică și economico-financiară

Abstract

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.

Keywords

• census
• population structure
• observation unit
• analytical records
• accounting document
• income and expenses