Setting the Tone at the Top: Defining Moments in Leadership From the Hebrew Bible

Abstract

This study provides leadership examples from the Bible to help modern organizations implement internal controls that comply with the COSO Internal Control – Integrated Framework. The Framework's first principle is a commitment by the organization to integrity and ethical conduct, namely by setting an example through a positive, “tone at the top". This paper provides examples of, “defining moments in leadership", from the Hebrew Bible to help contemporary leaders make ethical choices when faced with such defining moments. Defining moments; which are confronted by leaders, as well as ordinary people; can shape the legacy of a person, leader, organization, or even a nation. Some leaders make the right decision and go on to become role models, heroes, and even legends; others make a bad choice and their names become synonymous with failure. This paper examines the actions and choices of several heroes from the Hebrew Bible to see how they reacted when confronted with a critical choice during such defining moments; lessons to be learned include prudence, responsibility, and justice.

Keywords: COSO, internal controls, setting the tone at the top, leadership, defining moment in leadership, biblical leaders, Bible, control environment, etthics, integrity

JEL Classification: M42, B11, G39, Z12