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In the Biblical Old Testament a religious framework, Jubilee Law, provides a mandated procedure for dealing with the indebted Hebrew and his property. 1 Emerging from Mosaic Law, this framework is based on alternative perspectives of stewardship and societal economic relationships to the current domination of neo-liberalism in supranational organizations, in particular the international financial institutions. Themes and concepts emerging from Jubilee Law can offer the critical accounting literature a theological lens to critique accounting in the current global arena, especially the debt crisis of poor countries. A theological perspective, grounded in laws that protect the economically vulnerable, provides an alternative emancipatory discourse which has resonated with activist groups and others, and which challenges and critiques contemporary economic practices and offers an ethical framework for mandating social justice.

The biblical jubilee: old wineskin for a new wine?

Abstract

In the Biblical Old Testament a religious framework, Jubilee Law, provides a mandated procedure for dealing with the indebted Hebrew and his property. 1 Emerging from Mosaic Law, this framework is based on alternative perspectives of stewardship and societal economic relationships to the current domination of neo-liberalism in supranational organizations, in particular the international financial institutions. Themes and concepts emerging from Jubilee Law can offer the critical accounting literature a theological lens to critique accounting in the current global arena, especially the debt crisis of poor countries. A theological perspective, grounded in laws that protect the economically vulnerable, provides an alternative emancipatory discourse which has resonated with activist groups and others, and which challenges and critiques contemporary economic practices and offers an ethical framework for mandating social justice.

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The biblical jubilee: old wineskin for a new wine?

Moerman,Lee
Accounting History , Volume 13 (2): 207
SAGEMay 1, 2008

More Info

  • Publisher Sage Publications
  • Copyright Copyright © 2008 by SAGE Publications
  • ISSN 1032-3732
  • eISSN 1032-3732
  • D.O.I. 10.1177/1032373207088179
  • Publisher site Get PDF  

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