RIS ID

12633

Publication Details

Moerman, L. C. (2005). Jubilee Law: perspectives from a theocracy. The 4th Accounting History International Conference 2005 (pp. 1-21). Melbourne University Private.

Abstract

In the Biblical Old Testament there is a religious framework, Jubilee Law, which provides a mandated procedure for dealing with the indebted Hebrew and his! property. Emerging from Mosaic Law, this framework is based on alternative perspectives of property and ownership and societal economic relationships. As such, the Jubilee Law, can provide insights for accounting in a social and political context in the current global arena; especially the debt crisis of poor countries. Accounting discourse focuses on economic relations. A theological perspective, grounded in laws to protect the economically vulnerable, provides a critique from a moral accountability and has been used by activist groups to challenge and critique extant economic practices and provide an ethical framework for mandating social justice.

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