This is a selection from Professor Abraham Briloff (deceased in 2014) from his book, More Debits than Credits: The Burnt Investors Guide to Financial Statements, Harper and Rowe, New York, 1976. Abraham Jacob Briloff was born on July 19, 1917, in Manhattan. His parents, Benjamin and Anna, were...

USA is inflicting severe damage upon both the environment and its inhabitants. In 1979, the EPA estimated that in the USA there were as many as 51,000 sites containing potentially hazardous waste. The number of sites with 'significant problems' was anywhere. The EPA noted, "Industry has shown a...

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...

Accounting and auditing are frequently cited as culprits in the current economic crisis. Traditional practices (including academic rationales) are coming under increased scrutiny. This paper proposes a way of beginning to reinvigorate the subject by returning to the classics. Accounting, as a...

John Bellamy Foster's 1998 introduction to the 25th anniversary edition of Braverman's Labor and Monopoly Capital (1998) missed an opportunity in failing to engage the industry of (largely British) postmodernist labour process scholarship that followed the first edition of the book. This...