International Journal of Critical Accounting

2009 - 2026

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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

Volume 2, issue 4, 2010

Goliath strikes again! pp. 337-339

Aida Sy and Tony Tinker

Modern Pentecostal understandings of money, investment and accounting – Kenneth and Gloria Copeland's faith teaching pp. 340-371

Kieran James, Les Hardy and Tim Narraway

Improving productive potential in the airline industry by exploring the productive limits of capacity pp. 372-398

C.J. McNair, Ted Watts, Vicki Baard and Lidija Polutnik

Stakeholder theory as an arch to manage successful legitimacy strategies pp. 399-418

Gehan A. Mousa

Turning financial markets inside out: how insider trading regulation really works pp. 419-436

Ulrika Sjodin, Thomas Bay and Elton G. McGoun

Meetings between analysts and corporate managers in Sweden: why do they exist? pp. 437-457

Gunnar Wahlstrom

Dissecting Google – an update pp. 458-459

Abraham J. Briloff and Leonore A. Briloff

Volume 2, issue 3, 2010

Introducing the classics: Stanley Aronowitz pp. 211-213

Aida Sy and Tony Tinker

Accounting classics: class in political and social philosophy pp. 214-248

Stanley Aronowitz

Politics and financial management: a long-term evaluation on Spanish local governments pp. 249-266

Francisco Bastida and Bernardino Benito

Finding the cash flows in the profit-pollution nexus: petroleum refineries in Canada pp. 267-288

Vanessa Magness, Marzieh Sabetjoo, Aziz Guergachi and Muhammad Khalid Gill

Accounting at school: the impact of policy, teachers and class on the ethical construction of accounting and business in Scottish secondary schools pp. 289-318

Ken McPhail, Catriona Paisey and Nick Paisey

The discursive construction of professionalisation in British management pp. 319-336

John Wilson, Janet Hewitt and Peter Thomas

Volume 2, issue 2, 2010

Introducing the classics pp. 111-112

Aida Sy and Tony Tinker

Unaccountable Accounting: Games Accountants Play pp. 113-116

Abraham J. Briloff

Practice-induced theory reduction in accounting; evolutionary biology, history and the interdisciplinary base pp. 117-145

Max Aiken and David Gowland

An exploration of critical scientific realism: focused on changes in accounting for sustainable development pp. 146-169

Frank Birkin

The accounting professional of the future: never mind the quality check the look! pp. 170-190

Beverley Jackling and Kim Watty

The evolution of fair value accounting in the USA: a critical examination of its progress since 1900 pp. 191-209

Hossein Nouri and Daniel Pannone

Volume 2, issue 1, 2010

Editorial: I (still) see no ships: all's (still) well pp. 1-7

Aida Sy and Tony Tinker

AIG – a Greek tragedy 'Wickedness' of the wicked and the 'mischief' of the virtuous pp. 8-18

Abraham J. Briloff and Leonore A. Briloff

Analysis of accounting academe's response to structural changes in the profession using the disruptive technology framework pp. 19-34

Saurav K. Dutta and Raef A. Lawson

Uncertainty in accounting knowledge: a response to the Davidsonian view of accounting pp. 35-63

Helen Oakes

Audit committee reports and corporate governance in Nigeria pp. 64-78

Akintola Owolabi and Chris Ogbechie

The role of accounting in the death penalty debate pp. 79-95

Robert Peace and Thomas Reiland

Narcissistic and dangerous 'alphas': 'sovereign individuals' and the problem of cultivating the 'civic' in cyberspace pp. 96-109

Kym Thorne

Volume 1, issue 4, 2009

Principles and rules: the open question argument and normative imperatives pp. 313-326

Alex Arthur

Accountants – 'know thyself' pp. 327-342

Susan P. Briggs and Scott Copeland

Justice, equity and equality: iatrogenesis in the US healthcare system pp. 343-359

Stanley W. Davis and Deborah K. Krabach

Crowding-out and crowding-in of the community principle: the role of accounting from the perspective of cultural theory pp. 360-380

Per Forsberg

The economics of fair value accounting: what did the US accounting profession know, and when did it know it? pp. 381-389

Michael M. Grayson

Giving institutional theory a critical edge: a study of systems change in a Fijian housing authority pp. 390-405

Stewart Lawrence, Umesh Sharma and Ruvendra Nandan

Earnings warning framework predicting bank financial failures – the case of Nigeria in the 1990s pp. 406-429

Jonathan Njoku and Eno L. Inanga

Volume 1, issue 3, 2009

Editorial: No David to battle Goliath or analysing accounting for climate change pp. 177-181

Tony Tinker and Aida Sy

French accounting authors in Bordeaux (1701-1848): the beginning of traditional knowledge balanced by a critical perspective in accountancy pp. 182-203

Jean-Guy Degos and Christian Prat dit Hauret

Commodification of higher education in accounting: a Marxist perspective pp. 204-227

Audrey Milton and Brendan O'Connell

Do family firms matter in IPO markets? Initial returns performance of family and non-family firms – a critical perspective: Australian evidence pp. 228-261

Nicholas A. Mroczkowski and George Tanewski

The ethnography of 'Accounting, knowing and being': Malaysia, accounting research and the production of knowledge pp. 262-286

Hasri Mustafa

Risk in practice – senior bank managers at work pp. 287-305

Gunnar Wahlstrom

Volume 1, issue 1/2, 2009

Appraising income securitisation in the public sector: the sale of student rents at Keele University pp. 3-57

Peter Armstrong

The case of Google: the irrational exuberant taxation of intellectual informational enterprises pp. 58-64

Abraham J. Briloff and Leonore A. Briloff

Struggle for power in French system of professions: the historic quarrel between accountants and lawyers pp. 65-81

Jean-Guy Degos

Bookkeeping and the probative value of accounting records: Savary's legacy lingers on in the OHADA Treaty states pp. 82-109

Charles Elad and Martha Tumnde

Changes in gender distribution among accounting academics pp. 110-122

Frederick J. Feucht, Stanley H. Kratchman, Katherine T. Smith and L. Murphy Smith

The use of impression management to promote 'starve the beast' policies pp. 123-143

Amy M. Hageman, Vicky Arnold and Steve G. Sutton

Structural change in the music industry: a Marxist critique of public statements made by members of Metallica during the lawsuit against Napster pp. 144-176

Kieran James and Christopher Tolliday