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....

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.