The trouble with common sense arguments is that they implicitly privilege one common sense understanding over others, without taking the trouble to explicate which particular variant of common sense is being considered. If we articulated any particular common sense notion of accounting, we would...

African history has been neglected. The goal of the European colonial administrations was not only to exploit African resources (both natural and human) but also to erase the cultural and historical contributions of Africa to Western Civilisation. Dr. Cheikh Anta Diop, a Doctoral student at the...

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...

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 European accounting history from the Romanian, Cluj perspective. Accounting has several origins. This can be shown in the roots of accounting. One of the roles of the accounting historian community is to encourage the research of the founding fathers of accounting in...

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...