This article looks at the Enron affair in terms of what investors and experts fail to take into account to being able to predict Enron collapse. The authors show how analysts could have predicted Enron's difficulties in view of the incoherence observed in its strategic decisions, from the...

Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain the privatization. Major societal events, such as the...

Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain the privatization. Major societal events, such as the...

This paper conducts a wide-ranging and critical interpretative review of the accountability of university accounting educators. The 'idea' of the university is reviewed briefly. Particular attention is given to analysing the implication of accounting and auditing in the ravaging of universities;...

This paper addresses the discursive struggle surrounding the privatization of Canadian National Railway (CN). It analyses aspects of the way in which accounting language, concepts and information were deployed by Paul Tellier, CEO of CN in the two and a half years prior to the formal...

Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain the privatization. Major societal events, such as the...