This is a selection from Professor Abraham Briloff (deceased in 2014) from his book, More Debits than Credits: The Burnt Investors Guide to Financial Statements, Harper and Rowe, New York, 1976. Abraham Jacob Briloff was born on July 19, 1917, in Manhattan. His parents, Benjamin and Anna, were...

Professor Baruch Lev's life-time quest concerns the accounting treatment of intangibles and research development (R%D). His argument, in a nutshell, is that the current treatment of intangibles and R%D in financial statements misinforms investors regarding the value income and assets. The...

Accounting and auditing are frequently cited as culprits in the current economic crisis. Traditional practices (including academic rationales) are coming under increased scrutiny. This paper proposes a way of beginning to reinvigorate the subject by returning to the classics. Accounting, as a...

The politics of getting published, promoted, and tenured is serious stuff. The International Journal of Economics and Accounting will help scholars in this struggle. It is important however not to waste space here with platitudes and cliches. We will use the opportunity to deliver a few...

The accounting classics series in the International Journal of Economics and Accounting is an important strand in this journal's policy of bringing a critical understanding of auditing and financial reporting. This journal is only interested in the technocratic regression and market studies...

Since the US voters elected Barack Obama in 2008 – the first African American President of the United States of America – we witness continual attacks on this first black president. The attacks by the Tea Party have been widely broadcast by those parts of the US media most sympathetic to...

For nearly three months, oil from the British Petroleum spill has been plaguing the Gulf of Mexico. This is yet another environmental catastrophe. The images the world receives from the media speak for themselves. The editors of International Journal of Critical Accounting, once again, express...

The current economic crisis has engendered an unprecedented amount of soul searching in academia. Old ways are just not working. Worse: these old habits helped precipitate the crisis. History and classical literature are coming to the fore as sources of new inspiration. We intend that the...

This brief introduction announces a new series of accounting classics, beginning with the nomination of Abe Briloff's book: Unaccountable Accounting: Games Accountants Play.

This editorial is based on a presentation to The City University of New York Department of Sociology and Cultural Studies Situations Salon. Drawing on the 'Twelve steps to deregulatory heaven' documented in Multinational Monitor, Friday, 6 March 2009, the authors outline their own 15 steps to...