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In: Accounting

Compare the three steps for the “Resolution of Ethical Conflict” in the IMA Code of Ethics...

Compare the three steps for the “Resolution of Ethical Conflict” in the IMA Code of Ethics with Matthew 18:15-17. Are they compatible?

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Expert Solution


Step #1 is to “go and tell him his fault between you and him alone.” Necessarily implied in this is, the matter is private. You are taking a private matter up with the alleged offender privately. Based on this, at the first thought that I have been sinned against, I need to GO, not stay and sulk and go and tell others. The Lord said, “go and tell him his fault,” and do this privately at this point: “between you and him alone.” Side Note: I used to tell classes and audiences that this command of Christ was seldom obeyed. That was impulsive of me and extremely presumptuous. I have no way of knowing if people comply with this, because it is a private meeting! The only cases I would ever know about would be (a) those cases where I am asked to be a witness, or (b) those cases brought before the local church. Let’s assume then, faithful disciples – believing they have been sinned against – do what the Lord taught: “go and tell him his fault between you and him alone.” And let’s assume that sinful brethren are gained. When you do this, remember that all such efforts should be accompanied with the prayer that you will gain your brother. Also, bear in mind that this is about a “sin” and all charges of sin require evidence (1 Jno. 3:4).

The hope: “If he hears you, you have gained your brother.” If you approach the guilty party with right attitude and sufficient evidence, and this is combined with a receptive, humble spirit, “you have gained your brother.” In the case of sin proven, there would need to be repentance. (In some cases, since we are fallible, our perception of sin may not be reality. Once the misunderstanding is cleared, the matter is over.)

Step #2 is, “…if he will not hear, take with you one or two more, that, ‘by the mouth of two or three witnesses every word may be established’.” In modern lingo, you “kick it up a notch” now. This doesn’t mean you get angrier, campaign or gossip! The “notch” is defined by the Lord: “take with you one or two more, that, ‘by the mouth of two or three witnesses every word may be established’.” These witnesses are not “on your side,” and their function is not to “gang up” against the offender! You are not getting your friends to help you fight a battle. You are asking fellow disciples to listen objectively to the matter. “Witnesses called in at this level should have impeccable integrity and be people whom the accused will recognize as fair and impartial,” (Ken Chumbley, The Gospel of Matthew, p.#329).

Step #3: “…if he refuses to hear them, tell it to the church.” At this point the matter is, a guilty brother who will not repent. This is not about somebody you just don’t like, or somebody you see as a threat to your power in the local church. This is an offender whose sin has been established by evidence and whose guilt can be reported by more than one person. The one who first considered himself offended and who has visited with the offender twice – that brother is to bring the matter before the church. {This has to be the local church, since there would be no possible way to bring anything before the universal church.} The purpose is for all the brethren to admonish the guilty. Never loose sight of the purpose, to gain the brother.


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