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...

A great deal of hype surrounds the so-called revolution in accounting standard setting. The International Financial Reporting Standards (IFRS) enterprise aims to introduce a single global accounting and financial reporting language that would standardise reporting practices throughout the globe....

This paper investigates the environmental issues caused by the oil exploitations in the US India and in Africa. The paper deals with several questions. Who should be held accountable? What are the roles of the oil companies? What is the responsibility of regulators and governments? How should we...

This article critiques “middle‐of‐the‐road” approaches to corporate social reporting and their cautions against radicalising the subject. The historicity of the concept of middle ground is challenged philosophically, politically and socially, by suggesting that its foundations reside...

Analyses article by James (1992). Suggests apparently hostile term judgements on women hide moral judgements. Questions ideologies of eutrality and independence in accounting.

Technical excess in accounting education has always been a source of discontent among educational reformers, however, two recent developments have rendered these deficiencies even more acute. First, intensified competition for traditional audit services has resulted in an increasingly...