International Journal of Critical Accounting

2009 - 2025

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Volume 4, issue 5/6, 2012

Auditing standards and the expectations gap: evidence from Spain pp. 483-510

Emiliano Ruiz-Barbadillo, Nieves Gómez-Aguilar, Estibaliz Biedma-López and Nieves Carrera

Revisiting the regulation of auditor independence: Spanish evidence on different perceptions pp. 511-541

Maria A. García-Benau and Ana Zorio

Generating knowledge in management accounting for the EHEA: using a simulation to learn about the balanced scorecard pp. 542-571

Elena Urquia-Grande, Clara Isabel Muñoz Colomina and Elisa Isabel Cano Montero

Adopting IPSAS to improve governmental accountability in Spain: an empirical study pp. 572-607

Andrés Navarro Galera and Manuel Pedro Rodríguez Bolívar

Coexistence and potential convergence between national accounting standards and IFRS: some Spanish evidence pp. 608-630

Juan Carlos Navarro-García

Effects of the crisis in Spanish municipalities' financial condition: an empirical evidence (2005-2008) pp. 631-645

Antonio M. Lopez-Hernandez, Jose Zafra and David Ortiz-Rodriguez

Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience pp. 646-661

Isabel Brusca and Vicente Montesinos

The Valencia Port Authority (VPA): environmental information in the annual report pp. 662-684

Amparo Ayuso Moya, Cristina Crespo Soler, Vicente Ripoll Feliu and Arturo Giner Fillol

Improvement of motivation, non-technical skills and content learning: a longitudinal analysis in management accounting for tourism organisations using empirical-based case studies pp. 685-701

Bernabé Escobar Pérez, Antonio Lobo Gallardo and José Luis Arquero Montaño

Corporate income tax accounting in Spain: an empirical study pp. 702-727

Julian Martínez-Vargas, Gregorio Labatut-Serer and Elisabeth Bustos-Contell

Foucault: His influence over accounting and management research. Building of a map of Foucault's approach pp. 728-756

Eduardo Rivera Vicencio

Volume 4, issue 4, 2012

Objectivity or advocacy: probability theory and capital costing at the Bell System pp. 349-379

Deirdre M. Collier

German and French writers: some relevant alternatives to IAS-IFRS conceptual framework pp. 380-400

Jean-Guy Degos and Richard Mattessich

Canning's legacy pp. 401-432

John B. Ryan

Fiscal and legislative pressures on behalf of regulating private accounting in France, an established and ill-timed convergence? pp. 433-448

Béatrice Touchelay

The largest corporate fraud in India: Satyam Computer Services Limited pp. 449-465

Gaurav Kumar, Puja Paul and Pradeep Sapkota

European accounting history: the contribution of Professor I.N. Evian - precursor to the development of accounting in Romania pp. 466-479

Teodora Farcas, Adriana Tiron Tudor, Dumitru Matis and Tony Tinker

Volume 4, issue 3, 2012

Greenhouse gas disclosures: evidence from the EU response to Kyoto pp. 237-264

Martin Freedman, Ora Freedman and A.J. Stagliano

The role of accounting in the corporate personhood debate pp. 265-271

Bob Peace

Financial terrorists and the offshore outsourcing of tax return preparation pp. 272-282

Hossein Nouri and C. Andrew Lafond

Do banks use credit default swaps to hedge or speculate? An agency theoretic perspective pp. 283-299

Roshanthi Dias and Nicholas A. Mroczkowski

Does democracy breed accountability? The role of state executives in Nigeria, 1999-2007 pp. 300-335

Olatunde Julius Otusanya

A review of advanced pricing agreement recommendations pp. 336-345

Siriyama Kanthi Herath and John H. Young

Volume 4, issue 2, 2012

Romanian accounting profession: erudition and perspectives pp. 120-144

Dumitru Matis, Kieran James, Razvan Mustata and Carmen Bonaci

How to perform in the field of accounting research? The case of Romania pp. 145-174

Nadia Albu and Cătălin Nicolae Albu

Critical analysis of developments in Romanian accounting during the 20th century: a neo-institutional approach pp. 175-193

Elena M. Barbu, Nicoleta Farcane and Adina Popa

Accounting models and influential factors in post-communist Romania pp. 194-216

Adela Deaconu

An analysis of thanatogenesis in Romanian accounting pp. 217-236

Daniela Calu, Lavinia Olimid, Madalina Dumitru and Viorel Avram

Volume 4, issue 1, 2012

Accountants need a humanities and social science education pp. 1-5

Bruce Committe

How to control, intervene and mediate: the role of accounting in a modern textile company pp. 6-20

Per Forsberg

ABC Learning: accounting lessons never learned? pp. 21-29

Phil Ross, Aida Sy and Tony Tinker

Defining the IASB's governance network: a social network analysis pp. 30-53

Patricia A. Goedl

The impact of government type on business performance: a comparative analysis of military and civilian rules in Nigeria pp. 54-76

Abubakar Sadiq Kasum

Fair value evaluation: analysis and determinants pp. 77-91

Chedli Baccouche and Sana Ben Ghodbane

Modelling communication processes in management accounting and control systems pp. 92-110

Ülle Pärl

Volume 3, issue 4, 2011

Raskolnikov speaks today: Marxism and alienation in Fyodor Dostoyevsky's Crime and Punishment and the implications for business ethics education pp. 321-349

Kieran James, Susan P. Briggs and Eunice M. James

Should social and political science be 'critical' in character? The impediments and the critical turn in accounting pp. 350-366

Mohammad Nurunnabi

An examination of work-life balance perspectives of accountants pp. 367-383

Katherine T. Smith, L. Murphy Smith and Tracy R. Brower

Accounting for sustainability: the quest for a conceptual framework pp. 384-398

Voicu D. Dragomir

Usefulness of audit report in loan decisions granted by Tunisian banks: an experimental study pp. 399-413

Mohamed Ali Omri, Rabiaa Errhili and Faten Hakim Ghorbel

Volume 3, issue 2/3, 2011

Corporate governance practices as a reflection of the socio-political environment in Nigeria pp. 133-170

Owolabi M. Bakre

The role of multinational companies in corrupt practices: the case of Nigeria pp. 171-203

Olatunde Julius Otusanya

The impotence of auditing practices in a corrupt environment: some evidence from Zimbabwe pp. 204-219

Esinath Ndiweni

Corruption and the environment of accounting and auditing in Africa pp. 220-234

Akintola Owolabi

African public sector financial managers – heroes or villains? – the origins and future prospects for public financial management reform in Sub-Saharan Africa pp. 235-254

Andy Wynne

Religious core values and ethical sensitivity: an empirical investigation of university undergraduates in Nigeria pp. 255-264

F.O. Iyoha

Resource allocation challenges in South African universities: a management accounting perspective pp. 265-292

Minga Negash

Intellectual capital reporting in knowledge economy of Egypt pp. 293-317

Tariq Ismail

Volume 3, issue 1, 2011

Democracy, capitalism and racism: Latino labour and US capitalism pp. 1-4

Aida Sy and Tony Tinker

Gaming the system pp. 5-17

Thomas Bay, Ulrika Sjodin and Elton G. McGoun

The audit dilemma in public services pp. 18-25

Kazem Chaharbaghi

Accounting as the 'language' of organisational change: the case of a heritage railway pp. 26-62

Kelum Jayasinghe, Teerooven Soobaroyen and Dennis Thomas

Socio-institutional perspective of reality in financial accounting: creative compliance and accounting standard setting in Japan pp. 63-79

Noriaki Okamoto

Auditing state and federal protections for migrant and seasonal agricultural workers pp. 80-90

Robert Peace

Auditor-auditee negotiation: effects of auditor independence and expertise in Tunisian context pp. 91-106

Manel Hadriche Sahnoun and Mohamed Ali Zarai

SOX… life, death or transformation for small firms pp. 107-113

Greg Tondi and Joseph Riotto

Theodoric of Triple-A-Ville, accounting professor: a one-act play for a doctoral seminar pp. 114-121

Stephen D. Willits, Mark Bettner, David E. Jensen and Michael P. Coyne