TY - JOUR
T1 - A Biblical statement of accountability
AU - Barlev, Benzion
PY - 2006/5
Y1 - 2006/5
N2 - The aim of this article is to shed light on a Biblical statement of accountability, which was presented by Moses to the Israelites following the exodus from Egypt. This statement of accountability is at the level of leader towards his people, and as such differs from other forms of accountability in ancient civilizations - in particular Mesopotamia and ancient Egypt - which existed only at the levels of the individual towards the individual, the individual towards the state, and the state towards the individual. Since Moses had a unique status as a leader, this study looks towards this status to try to explain the reasons that compelled him to provide the statement. I suggest that Moses, who led his people from slavery to freedom, also fulfilled the role of educator towards freedom. I posit that he provided the account as part of his capacity as educator as well as from his desire to be above suspicion, and out of his personal humility. The article concludes with some reflections of this account from later Jewish literature, in which they are presented as moral lessons for public servants.
AB - The aim of this article is to shed light on a Biblical statement of accountability, which was presented by Moses to the Israelites following the exodus from Egypt. This statement of accountability is at the level of leader towards his people, and as such differs from other forms of accountability in ancient civilizations - in particular Mesopotamia and ancient Egypt - which existed only at the levels of the individual towards the individual, the individual towards the state, and the state towards the individual. Since Moses had a unique status as a leader, this study looks towards this status to try to explain the reasons that compelled him to provide the statement. I suggest that Moses, who led his people from slavery to freedom, also fulfilled the role of educator towards freedom. I posit that he provided the account as part of his capacity as educator as well as from his desire to be above suspicion, and out of his personal humility. The article concludes with some reflections of this account from later Jewish literature, in which they are presented as moral lessons for public servants.
KW - Accountability
KW - Bible
KW - Ethical conduct
KW - Holy Santuary (Tabernacle)
UR - http://www.scopus.com/inward/record.url?scp=84855257374&partnerID=8YFLogxK
U2 - 10.1177/1032373206063113
DO - 10.1177/1032373206063113
M3 - ???researchoutput.researchoutputtypes.contributiontojournal.article???
AN - SCOPUS:84855257374
SN - 1032-3732
VL - 11
SP - 173
EP - 197
JO - Accounting History
JF - Accounting History
IS - 2
ER -