Chapter 29 – Controlling – Does Transparency Work?
Controlling – Does Transparency Work?
Transparency in Building an Organization
How would someone build a company from scratch? What steps need to be taken to ensure it’s done correctly? Regardless of the specific approach, leaders must make the process as transparent as possible. While not every detail needs to be shared, sufficient information must be provided to keep people focused and provide adequate direction.
The construction of the Tabernacle offers an excellent case study in organizational transparency. The Bible devotes significant text to this project—from its design and instruction, through resource collection, to construction and final inspection. This comprehensive account mirrors modern construction projects, where architectural plans must be developed, contractors coordinate resources and personnel, and building inspectors verify compliance. Through this biblical example, we discover how transparency supports accountability, builds trust, and ensures quality outcomes.
Financial Transparency: Preventing Doubt and Division
When Moses completed the Tabernacle project, he provided a detailed accounting of all the resources used:
“These are the accounts of the tabernacle, the tabernacle of the testimony, recorded, as Moshe ordered, by the L’vi’im under the direction of Itamar the son of Aharon, the Cohen.” (Exodus 38:21)
This accounting wasn’t required by any regulatory authority. Rather, Moses recognized this as a teaching opportunity and a chance to prevent potential criticism. As commentaries note, even with Moses’s exceptional leadership, some individuals questioned his motives. By providing transparent financial reporting, Moses safeguarded both the project’s integrity and his own leadership position.
The accounting detail reveals an interesting pattern. For gold, the Bible simply states the quantity (29 talents and 730 shekels) without specifying its use (Exodus 38:24). For silver, it details both the amount and specific applications – creating sockets and hooks (38:25-28). For copper, the accounting is even more detailed (38:29-31), as it is for the colored wool used for vestments (39:1).
This pattern suggests an important management principle: the lower the value of the contribution, the more detailed the accounting for its use. This approach serves multiple purposes:
- It demonstrates that all contributions matter, regardless of size
- It validates the importance of smaller contributions that might otherwise seem insignificant
- It recognizes that those who give the least often want the most detailed accounting
Another interpretation focuses on quality representation. Gold has inherent beauty and value requiring little embellishment, while lesser materials need more craftsmanship to demonstrate their worth. Similarly, major organizational accomplishments might be self-evidently valuable, while the numerous smaller contributions that enable success require more explicit recognition.
Joseph demonstrated similar financial transparency when administering Egypt’s resources during the famine: “Joseph collected all the money in Egypt… and he brought all the money to Pharaoh’s treasury” (Genesis 47:14). Both Moses and Joseph understood that financial transparency prevents suspicion and builds trust – a principle that remains essential for modern managers.
Leadership Without Self-Enrichment
Transparent resource management requires leaders who avoid self-enrichment at the organization’s expense. The Bible specifically addresses this concern in its requirements for kings:
“He must not acquire many horses for himself… And he must not acquire many wives for himself, or else his heart will turn away; also silver and gold he must not acquire in great quantity for himself.” (Deuteronomy 17:16-17)
This passage establishes three prohibitions for leaders: excessive military power (horses), personal indulgence (wives), and wealth accumulation. These restrictions recognize how power can corrupt leaders, particularly when they elevate themselves too far above those they lead.
Modern executive compensation raises similar concerns. While Japanese CEOs earn approximately 16 times the average worker’s salary, American executives at one point averaged over 300 times more than their typical employees (Eisold, 2010). By 2023 the ratio was around the same in Jaan, but it had declined to 200 times the average salary in the United States. Historically, the ratio peaked at 398-to-1 in 2000 but has remained far above earlier decades’ levels, such as 21-to-1 in 1965 (Bivens, Gould, and Kandra, 2024). This disparity can foster resentment among employees who contribute substantially to organizational success while receiving disproportionately small rewards.
The biblical record shows the consequences of violating these principles. King David exhibited pride by conducting an unauthorized census to count his subjects (2 Samuel 24), while Solomon accumulated horses, wives, and excessive wealth (1 Kings 10-11). Solomon’s extravagance led to punitive taxation that ultimately caused national division. Against this backdrop, Moses’s transparent accounting and personal restraint appear even more remarkable.
The flaming half-shekel coin shown to Moses (Exodus 30:13) symbolizes this duality of wealth – like fire, it can either provide warmth and enable creation, or it can burn and destroy. Judaism encourages wealth creation but emphasizes its proper use, particularly for charitable purposes.
Planning with Purpose and Precision
The Tabernacle represented the first “corporate headquarters” – a central location where leadership could be accessed, decisions communicated, and organizational identity reinforced. Creating such a facility required both detailed planning and broad stakeholder support.
Rabbi Lord Jonathan Sacks notes a fascinating contrast between creation accounts: while God’s creation of the world is described briefly (Genesis 2:1-3), the Tabernacle construction spans multiple chapters. This difference highlights that while God created the world for humanity, the Tabernacle was humanity’s creation for God. The detailed instructions provided a “roadmap” for people to connect with the divine, unlike the builders of the Tower of Babel who worked without divine guidance.
This principle extends to modern management – detailed instructions help employees understand what to do, how to do it, and how their performance will be evaluated. Clear direction prevents both confusion and excuses for non-performance.
Organizing: The Leadership Involvement Cycle
The biblical account reveals an interesting pattern in Moses’s involvement throughout the Tabernacle project. In Exodus 36-38, the term “he” (referring to Moses) appears frequently, showing his direct involvement. After Bezalel joins the project, the text begins using “they” more often, indicating collaborative work. By Chapter 39, “they” appears 21 times while “he” (Moses) appears only three times. Then in Chapter 40, Moses’s involvement increases again with the term “he” appearing 19 times.
This pattern illustrates an effective leadership involvement cycle:
- Beginning: Leaders provide direction and secure resources
- Middle: Employees perform the work with appropriate autonomy
- End: Leaders verify completion and ensure quality standards
This cycle balances micromanagement with abdication, ensuring appropriate leadership involvement at critical junctures while allowing skilled workers to execute their responsibilities.
Performance Evaluation
The Tabernacle narrative emphasizes accountability through repeated assessment. Fourteen times in Exodus, the text states that work was conducted “just as the Lord had commanded Moses.” In the middle of these references, Moses conducts an inspection to verify compliance: “Moshe saw all the work, and-there it was! – they had done it! Exactly as ADONAI had ordered, they had done it” (Exodus 39:43).
This represents one of the Bible’s earliest examples of performance evaluation, including both interim assessment and final verification. The clear criteria – conformity to explicit specifications – provided an objective standard against which performance could be measured.
Final Assembly: Leadership in Action
In the project’s final stage, Moses personally assembled the Tabernacle:
“Moshe erected the tabernacle, put its sockets in place, put up its planks, put in its crossbars and set up its posts.” (Exodus 40:18)
Rather than delegating this critical step, Moses took personal responsibility for the final assembly. This approach had several advantages:
- It demonstrated his willingness to take responsibility for success or failure
- It ensured his intimate knowledge of the completed structure
- It reinforced his personal investment in the project’s outcome
This mirrors Joab’s strategy when conquering a city – calling King David to complete the final conquest so the king could claim the victory (2 Samuel 12:26-28). Both examples show how wise leaders balance delegation with personal involvement, particularly at moments of culmination.
Worker Selection and Motivation
The project’s success depended on selecting the right workers:
“Bezalel and Oholiab shall work, and every wise-hearted man, in whom the Lord hath put wisdom and understanding to know how to work all the work for the service of the sanctuary, according to all that the Lord hath commanded.” (Exodus 36:1)
The worker criteria included both technical skills (“wisdom and understanding”) and proper motivation (“wise-hearted”). This combination ensured both competence and commitment.
Interestingly, the two lead artisans came from contrasting backgrounds. Bezalel possessed impressive pedigree – his grandfather Hur had helped Aaron hold up Moses’s arms during battle with Amalek (Exodus 17:10), and according to commentaries, his father died refusing to build the Golden Calf. He also came from the prominent tribe of Judah. In contrast, Oholiab came from the small tribe of Dan without notable ancestry.
This pairing demonstrates an important principle: organizational contribution isn’t limited to those with impressive backgrounds or connections. Both those “destined for greatness” and those from humble origins can make essential contributions when properly selected and empowered.
The Completion Blessing
When the Tabernacle was completed, Moses blessed the people (Exodus 39:43), echoing God’s blessing over creation (Genesis 2:1-3). This blessing represented more than mere approval – it acknowledged the transformative nature of meaningful work properly executed.
The phrase “as everything the Lord commanded Moses” appears 18 times in the Tabernacle narrative – a number that in Hebrew numerology equals chai (“life”). This connection suggests that work done with integrity and according to proper principles leads to a life well-lived and well-earned.
Deliverables
- Provide transparent financial reporting – Share information about resource utilization, particularly for collectively gathered resources.
- Give detailed recognition for smaller contributions – Ensure that less visible contributions receive proper acknowledgment and appreciation.
- Maintain appropriate leadership involvement throughout projects – Be highly engaged at beginning and end stages while enabling appropriate autonomy during execution.
- Establish clear standards for performance evaluation – Create objective criteria against which work can be measured.
- Take personal responsibility for critical final steps – Demonstrate commitment by direct involvement in culminating activities.
- Select workers based on both skill and motivation – Look beyond credentials to identify those with both capability and character.
- Recognize contributions regardless of background – Value excellence from all sources, not just those with impressive pedigrees.
Discussion Questions
- Moses was able to use his technical skills (with the help of the Lord) in the book of Exodus to get the Israelites out of Egypt. However, in the desert he had to exercise what is called “adaptive” or “change” leadership to get the people to change from a slave mentality to free people who want to willingly and lovingly follow the Lord. This was a challenge that lasted most of the rest of the three books of the Bible and 40 years in the desert. Do you think Moses was successful?
- Should Moses have completed the Tabernacle or left it to someone else?
- How does your organization handle financial transparency? Does it share different levels of detail for different types of resources?
- What is the appropriate balance between leadership involvement and delegation in major projects?
- How does your organization recognize contributions from those with less impressive backgrounds or credentials?
