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Despite the existence of a variety of approaches to the understanding of behavioral and managerial ethics in organizations and business relationships generally, knowledge of organizing systems for fidelity remains in its infancy. We use halakha, or Jewish law, as a model, together with the literature in sociology, economic anthropology, and economics on what it termed “middleman minorities,” and on what we have termed the Landa Problem, the problem of identifying a trustworthy economic exchange partner, to explore this issue.

The article contrasts the differing explanations for trustworthy behavior in these literatures, focusing on the widely referenced work of Avner Greif on the Jewish Maghribi merchants of the eleventh century. We challenge Greif’s argument that cheating among the Magribi was managed chiefly via a rational, self-interested reputational sanctioning system in the closed group of traders. Greif largely ignores a more compelling if potentially complementary argument, which we believe also finds support among the documentary evidence of the Cairo Geniza as reported by Goitein: that the behavior of the Maghribi reflected their deep beliefs and commitment to Jewish law, halakha.

Applying insights from this analysis, we present an explicit theory of heroic marginality, the production of extreme precautionary behaviors to ensure service to the principal.

Generalizing from the case of halakha, the article proposes the construct of a deep code, identifying five defining characteristics of such a code, and suggests that deep codes may act as facilitators of compliance. We also offer speculation on design features employing deep codes that may increase the likelihood of production of behaviors consistent with terminal values of the community.

The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability.

The notion of sacred and secular is explored as a dualism that limits theological insights at the socio‐political level. By rejecting dualism, liberation theology presents an alternative ontological stance.

Studies in critical accounting have focussed on the repressive nature of accounting. This paper provides critical accounting with a theological insight that has the potential to inform an emancipatory or enabling accounting project.

Enabling accounting has been studied from the perspective of gender, class, ethnicity and environment. Adopting liberation theology as a critical perspective provides a means of critiquing extant accounting practice from the episteme of the economically marginalised and a Christian mandate for who to enable and why

The Neoclassical approach to analysing personal choice is compared with an approach contained in a Biblical Christian mode of analysis. This paper compares the Neoclassical and Christian positions via analysis of characteristics of the Neoclassical rational choice model. The main characteristic examined is a basic assumption of the rational choice model that human choice is explained as the optimisation of utility via rational self‐interest. The two positions are compared in terms of how they treat self‐interest and rationality, the degree to which basic assumptions about human behaviour are specified, the importance they attach to the realism of assumptions underlying their models, and the explanatory and predictive purposes for which the models are used. The conclusion of the comparison is that the Biblical Christian perspective encompasses the variables regarded as important in Neoclassical explanation, but presents them in the context of a more embracing worldview perspective than the Neoclassical. This Christian belief perspective is applicable to human behaviour in both “economic” and “non‐economic” domains.

Illustrates and explicates the proposition that the critique of exploitation and injustice found in contemporary Liberation Theology is theologically grounded, in that these phenomena are rebuked as discordant with God′s will, as revealed by textual re‐examination of the Bible, notably the Old Testament, not merely as socially undesirable, by examination of four central themes: (1) the Old Testament characterization of God as hater of exploitation, lover of justice, and Liberator of the oppressed; (2) the Biblical depiction of the character and methods of oppression and exploitation and the identification of oppressors and oppressed; (3) the Old Testament model of stages in the liberative process and vision of a future society characterized by peace, freedom, justice, equality, community, and prosperity; (4) significant elements of continuity between Old and New Testament on these issues.

A close reading of the Gospels of The New Testament reveal that the various authors were clearly aware of certain key principles of marketing and advertising which we have rediscovered in the twentieth century. Specifically, the pros and cons of “global” vs. “local” marketing and copywriting were understood and the authors made conscious choices to cater to various target markets. In addition, the basic techniques of public relations and lobbying were clearly understood and consciously applied. The examples presented are not isolated analogies quoted out of context; the various authors clearly comprehended the basic principles of marketing and overtly orchestrated them in thoughtful and coherent ways. A study of The New Testament, therefore, reveals the significant degree to which ancient people were aware of advertising and marketing techniques. How marketing, as a discipline, can help other scholars interpret the events they study is described.

The purpose of this paper is to ascertain whether religions parables are relevant to finance.

In the Gospel, one may find parallels to the capital asset pricing model in the context of the parables of the kingdom of God. For instance, the duality in the parables is particularly analogous to the gain – loss decision making in the practice and theory of finance. Moreover, several parables giving insight into investor reactions may help explain the premium puzzles in asset pricing.

Based on a thorough analysis, one can see that the parables contribute to finance practice and education.

This study is the first attempt to link parables in the Gospel of Matthew to finance theories.

A surface view of monotheistic or “Western” religions might lead some to infer a singularity to truth that is inconsistent with paradoxical thinking. The author explores a key Biblical narrative common to both Judaism and Christianity – the story of origins that unfolds in the Garden of Eden. The author posits that the foundations of those belief systems, and particularly those of Christian theology, are paradoxical as evidenced in their historic texts (i.e., the Old and New Testaments of the Bible). A foundational paradox of an “ought versus is” (ideal vs. actual) tension that underlies or intertwines in knot-like fashion with other paradoxes is identified in ways that account for a current world view marked by temporality (in tension with eternality) and becoming (in tension with being). These tensions are made salient as humans continually work toward ideals that seem always just out of reach. Paradox conceptualization is also expanded to propose the notion of mutual embeddedness rather than mutual exclusivity of opposites. Implications for organizational paradoxes are explicated, along with directions for future research based on novel insights provided by the juxtaposition of religion and paradox.

In turbulent times like these, practical wisdom from the religious and spiritual traditions can provide new grounding. In the Christian tradition, practical wisdom can be derived from exegesis of New Testament texts. Text exegesis can be integrated in executive education/formation, even in secular settings. This paper aims to discuss the issues.

A symbolic narrative method is applied to demonstrate how practical wisdom can be discerned from religious texts. Transposed to an interfaith or secular environment, the use of exegesis in executive formation is explained based on Winnicott's theory of transitional objects.

Christian social ethics could be enriched by a renewed interest in wisdom that sources itself in biblical exegesis. This interdisciplinary paper explores the nature of practical wisdom as inspired by biblical exegesis applying a symbolic‐narrative method. This method is applied within the context of a humanistic Christology that reveals the wisdom of Jesus in his human capacity. This is illustrated by the exegesis of the New Testament text “The feeding of the five thousand”. In a conclusion and outlook the value of interfaith text exegesis in management education in a secular context is explored based on the personal experience of the author in executive formation.

Interdisciplinarity combined with methodological rigor in a biblical approach to practical wisdom is highlighted in the paper.