Christian Business Academy Review

Editor’s Perspective

Robert (Lenie) Holbrook — Tue, 01 Apr 2025 00:00:00 +0000

Editor’s Perspective

Sorting out Stewardship: Towards a Definition of the Stewardship Mindset for Emerging Financial Professionals

Joshua Sauerwein, Haley Burton — Tue, 01 Apr 2025 00:00:00 +0000

The financial professions have long identified stewardship in their objectives. This concept has either been removed or replaced with concepts such as environmental, social, and governance (ESG) reporting and legal fiduciary standards. With so much confusion regarding the definition of stewardship, this is an opportunity for faith-based universities to introduce students to biblical concepts of stewardship and help them see how this mindset can deeply impact their future roles. This article identifies biblical foundations of stewardship, experiential teaching methods, and future research opportunities.

Creative Instruction in Accounting: Accrual Accounting & Faith Integration

Santhosh Abraham, Karen Miller — Tue, 01 Apr 2025 00:00:00 +0000

This article introduces a semester-long project for an intermediate accounting course that generates a two-fold outcome from previous work that will challenge students to grow both academically and spiritually. The project utilizes the definition of faith in Hebrews 11 along with the heroes of faith analogies to improve the understanding of the concept of assurance in things not seen to introduce accrual accounting and estimates of transactions that have not occurred. The project builds upon belief preservation theory (BPT) and the idea of creating a teaching environment that builds upon the Christian worldview and faith foundations already held by the students in the program.

Sabbaticals and Christian Business Faculty

Andrew Borchers, Williams Atuilik, Carol Lusk — Tue, 01 Apr 2025 00:00:00 +0000

Faculty sabbaticals have long been a fixture of the academic world, albeit with relatively little research on their purpose or outcomes. Recently, many non-academic organizations have begun to affirm a strategic purpose for sabbaticals in retaining employees and addressing burnout. This article seeks to answer the question, “How can Christian faculty and their institutions fashion sabbaticals in ways that honor the biblical concept of the Hebrew shimita (release) and serve the needs of both in the modern world?” The article first reviews the extant literature on faculty sabbaticals, focusing on the kaleidoscope career model (KCM) of sabbaticals. The authors then revise this model to incorporate unique faculty characteristics at faith-based institutions, extending it from its roots in secular, research-based institutions to teaching-focused, faith-based institutions. Preliminary data on a small sample (n=3) of sabbatical participants demonstrates and supports the extended model. Finally, the authors suggest organizational approaches to improve sabbaticals and identify future research directions, including measurement approaches to test the model.

Self Care for Educators: A Review

Drew Debrey — Tue, 01 Apr 2025 00:00:00 +0000

Drawing from their experiences as educators and administrators and a deep conviction that many teachers and educational leaders need self and soul care, editors Cathy Freytag and Paul Shotsberger offer a volume of essays that share the unique insights of over a dozen contributors. There are many books and papers on self-care, however, few are directed to educators and fewer yet to Christian educators. This book is unique in the breadth of topics covered including all stages of teaching from novice to mid-career to retiree. Whether new to the topic of self-care, or well-read, this book has much to say to the Christian educator. It is full of strategies for those looking to increase the balance of self-care in their professions. Self Care for Educators is a 191-page book with ten chapters written by sixteen authors. Many authors shared their first-hand experiences as educators and how they balance caring for others and caring for themselves. The main theme of the book is that responsible self-care starts with God. Coming to a saving knowledge of Jesus Christ is the most important self-care step we can make.

Integration of Faith and Business Among Business Undergraduates: An Empirical Study of Business Students at Christian Colleges and Universities

Wendy Martin, Adele Harrison — Tue, 01 Apr 2025 00:00:00 +0000

This quantitative report presents the results of a survey of 700+ undergraduate U.S. and Canadian business majors attending twelve unique faith-based institutions regarding attitudes about their faith and career plans. Results show that students believe a career in business can simultaneously support both career and faith goals. While students feel supported by faculty, both inside and outside business schools, seniors feel the least institutional support for studying business.

Constructing a Case for Equity Theory: An Exercise to Help Students Understand the Differences Between Equity and Equality

Robert (Lenie) Holbrook — Tue, 01 Apr 2025 00:00:00 +0000

This paper addresses the challenges students face in distinguishing between equity and equality, particularly in understanding the core principles of equity theory. While the theory is central to explaining perceptions of fairness and motivation, the term “equity” is often misunderstood due to its varied definitions across different fields. To clarify this concept, the paper presents a practical exercise that helps students recognize the difference between equity and equality, focusing on fairness in organizational rewards. The exercise draws on students’ innate sense of fairness, fostering peer discussions and building a foundation for understanding equity theory. Designed for undergraduate students with limited professional experience, the activity has proven effective in both in-person and online classes. Biblical principles are incorporated to provide additional context and emphasize fairness in decision-making. The exercise highlights the importance of equity theory in organizational settings, offering insights into motivation, justice, and the ethical distribution of rewards.

Instructor Resource (PowerPoint Presentation)

Robert (Lenie) Holbrook — Wed, 02 Apr 2025 00:00:00 +0000

This is a PowerPoint slide deck to support Constructing a Case for Equity Theory

Instructor Resource (Activity Handout)

Robert (Lenie) Holbrook — Wed, 02 Apr 2025 00:00:00 +0000

Activity handout for Constructing a Case for Equity Theory

Endings

Robert (Lenie) Holbrook — Tue, 01 Apr 2025 00:00:00 +0000

Endings: Manuscript Guidelines and Board of Review