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...

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...

The world financial and economic crisis is the worse since the Great Depression. But it should not be forgotten that climate change is dangerously and continuously destroying planet earth. This editorial does not deny the importance of the economic mess that bankers and hedge-fund managers have...

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...