We must recognize that different political and cultural influences affect the accounting that occurs in international countries. For instance, in Sweden, accounting is considered an instrument to be applied to shape fiscal policy. In Europe generally, more emphasis is given to social reporting (more information on employment statistics, health of workers, and so on) because employees and their labor organizations are strong and demand that type of information from management. There is an old story that professors often tell students about a company looking for an accountant. The company approached the first accountant and asked: “What do you believe our net income will be this year?” The accountant said $4 million. The company asked the second accountant the same question, and the answer was “What would you like it to be?” Guess who got the job? The reason we tell the story here is that, because accounting principles offer flexibility, it is important that a consistent treatment be provided every time. Otherwise it would be very difficult to interpret financial statements.  Perhaps no alternative methods should be permitted in account. What do you think? Was God’s creation defective? All of God’s works are perfect. The humans and angels who God created were capable of obeying God perfectly. God created us with the freedom to choose between doing good and doing bad. That freedom gives us a way to express love for God.