{"id":"https://openalex.org/W1997573804","doi":"https://doi.org/10.1177/1032373207088179","title":"The biblical jubilee: old wineskin for a new wine?","display_name":"The biblical jubilee: old wineskin for a new wine?","publication_year":2008,"publication_date":"2008-04-29","ids":{"openalex":"https://openalex.org/W1997573804","doi":"https://doi.org/10.1177/1032373207088179","mag":"1997573804"},"language":"en","primary_location":{"id":"doi:10.1177/1032373207088179","doi":"https://doi.org/10.1177/1032373207088179","is_oa":false,"landing_page_url":"https://doi.org/10.1177/1032373207088179","pdf_url":null,"source":{"id":"https://openalex.org/S91781374","display_name":"Accounting History","issn_l":"1032-3732","issn":["1032-3732","1749-3374"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting History","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5059747423","display_name":"Lee Moerman","orcid":"https://orcid.org/0000-0001-7973-5699","observed_orcids":["https://orcid.org/0000-0001-7973-5699"]},"institutions":[{"id":"https://openalex.org/I204824540","display_name":"University of Wollongong","ror":"https://ror.org/00jtmb277","country_code":"AU","type":"education","lineage":["https://openalex.org/I204824540"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Lee Moerman","raw_affiliation_strings":["University of Wollongong,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Wollongong,","institution_ids":["https://openalex.org/I204824540"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5059747423"],"corresponding_institution_ids":["https://openalex.org/I204824540"],"apc_list":{"value":3650,"currency":"USD","value_usd":3650},"apc_paid":null,"fwci":3.2625,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.94939627,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"13","issue":"2","first_page":"207","last_page":"226"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.46140000224113464,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.46140000224113464,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.11980000138282776,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13897","display_name":"Historical Economic and Legal Thought","score":0.09449999779462814,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/old-testament","display_name":"Old Testament","score":0.7620000243186951},{"id":"https://openalex.org/keywords/debt-relief","display_name":"debt relief","score":0.5139999985694885},{"id":"https://openalex.org/keywords/mosaic-law","display_name":"Mosaic law","score":0.6100000143051147},{"id":"https://openalex.org/keywords/stewardship","display_name":"stewardship","score":0.8629999756813049},{"id":"https://openalex.org/keywords/neoliberalism","display_name":"neoliberalism","score":0.8220000267028809},{"id":"https://openalex.org/keywords/international-financial-institutions","display_name":"international financial institutions","score":0.9850000143051147},{"id":"https://openalex.org/keywords/debt-crisis","display_name":"debt crisis","score":0.6769999861717224},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.7760000228881836},{"id":"https://openalex.org/keywords/social-justice","display_name":"social justice","score":0.906000018119812},{"id":"https://openalex.org/keywords/economic-vulnerability","display_name":"economic vulnerability","score":0.6909999847412109},{"id":"https://openalex.org/keywords/emancipatory-discourse","display_name":"emancipatory discourse","score":0.7960000038146973}],"concepts":[{"id":"https://openalex.org/C2777950569","wikidata":"https://www.wikidata.org/wiki/Q17021836","display_name":"Stewardship (theology)","level":3,"score":0.5922212600708008},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.5632275938987732},{"id":"https://openalex.org/C547727832","wikidata":"https://www.wikidata.org/wiki/Q6216","display_name":"Liberalism","level":3,"score":0.47058477997779846},{"id":"https://openalex.org/C139621336","wikidata":"https://www.wikidata.org/wiki/Q3190382","display_name":"Economic Justice","level":2,"score":0.4557196795940399},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.4330666661262512},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.42920786142349243},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3342808187007904},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.32616519927978516},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.26345986127853394},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.14461523294448853},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1177/1032373207088179","doi":"https://doi.org/10.1177/1032373207088179","is_oa":false,"landing_page_url":"https://doi.org/10.1177/1032373207088179","pdf_url":null,"source":{"id":"https://openalex.org/S91781374","display_name":"Accounting History","issn_l":"1032-3732","issn":["1032-3732","1749-3374"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting History","raw_type":"journal-article"},{"id":"pmh:oai:ro.uow.edu.au:commpapers-4046","doi":null,"is_oa":false,"landing_page_url":"https://ro.uow.edu.au/commpapers/2986","pdf_url":null,"source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty of Commerce - Papers (Archive)","raw_type":"article"},{"id":"pmh:oai:ro.uow.edu.au:era-1511","doi":null,"is_oa":false,"landing_page_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1511&context=era","pdf_url":null,"source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"ERA - University of Wollongong (restricted)","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"score":0.7200000286102295,"id":"https://metadata.un.org/sdg/1","display_name":"No poverty"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W574844300","https://openalex.org/W602907830","https://openalex.org/W626741456","https://openalex.org/W632179530","https://openalex.org/W645075685","https://openalex.org/W645349483","https://openalex.org/W655023433","https://openalex.org/W1528559096","https://openalex.org/W1544153040","https://openalex.org/W1547819206","https://openalex.org/W1563523534","https://openalex.org/W1924388452","https://openalex.org/W1964050250","https://openalex.org/W1966491812","https://openalex.org/W1970760462","https://openalex.org/W1982893063","https://openalex.org/W1991119427","https://openalex.org/W1999773006","https://openalex.org/W2006049297","https://openalex.org/W2009088157","https://openalex.org/W2009877216","https://openalex.org/W2019548952","https://openalex.org/W2044840455","https://openalex.org/W2046710094","https://openalex.org/W2047425471","https://openalex.org/W2055559838","https://openalex.org/W2062926769","https://openalex.org/W2065252740","https://openalex.org/W2073506374","https://openalex.org/W2074322372","https://openalex.org/W2079306382","https://openalex.org/W2080246241","https://openalex.org/W2089574367","https://openalex.org/W2093717480","https://openalex.org/W2117042598","https://openalex.org/W2134695415","https://openalex.org/W2155404746","https://openalex.org/W2625038272","https://openalex.org/W3120940131","https://openalex.org/W3159056906","https://openalex.org/W4206822939","https://openalex.org/W4229505522","https://openalex.org/W4239077856","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W7090810865","https://openalex.org/W2005905228","https://openalex.org/W1535286191","https://openalex.org/W7162776413","https://openalex.org/W3202927307","https://openalex.org/W6929743303","https://openalex.org/W4406498123","https://openalex.org/W1893069195","https://openalex.org/W1640527500","https://openalex.org/W153908938"],"abstract_inverted_index":{"In":[0],"the":[1,17,42,52,65,76,81,95],"Biblical":[2],"Old":[3],"Testament":[4],"a":[5,11,69],"religious":[6],"framework,":[7],"Jubilee":[8,61],"Law,":[9,27],"provides":[10,98],"mandated":[12],"procedure":[13],"for":[14,124],"dealing":[15],"with":[16,106],"indebted":[18],"Hebrew":[19],"and":[20,37,57,109,111,114,119],"his":[21],"property.":[22],"1":[23],"Emerging":[24],"from":[25,60],"Mosaic":[26],"this":[28],"framework":[29,123],"is":[30],"based":[31],"on":[32],"alternative":[33,100],"perspectives":[34],"of":[35,45,84],"stewardship":[36],"societal":[38],"economic":[39,117],"relationships":[40],"to":[41,72],"current":[43,77],"domination":[44],"neo-liberalism":[46],"in":[47,50,75,91],"supranational":[48],"organizations,":[49],"particular":[51],"international":[53],"financial":[54],"institutions.":[55],"Themes":[56],"concepts":[58],"emerging":[59],"Law":[62],"can":[63],"offer":[64],"critical":[66],"accounting":[67,74],"literature":[68],"theological":[70,88],"lens":[71],"critique":[73],"global":[78],"arena,":[79],"especially":[80],"debt":[82],"crisis":[83],"poor":[85],"countries.":[86],"A":[87],"perspective,":[89],"grounded":[90],"laws":[92],"that":[93],"protect":[94],"economically":[96],"vulnerable,":[97],"an":[99,121],"emancipatory":[101],"discourse":[102],"which":[103,112],"has":[104],"resonated":[105],"activist":[107],"groups":[108],"others,":[110],"challenges":[113],"critiques":[115],"contemporary":[116],"practices":[118],"offers":[120],"ethical":[122],"mandating":[125],"social":[126],"justice.":[127]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
