International Journal of Critical Accounting http://www.inderscience.com/browse/index.php?journalID=328&year=2011&vol=3&issue=4 Inderscience Publishers Ltd en-uk International Journal of Critical Accounting 1757-9848 1757-9856 © 2011 Inderscience Publishers Ltd editor@inderscience.com https://www.inderscience.com/images/files/coverImgs/ijca_scoverijca.jpg http://www.inderscience.com/browse/index.php?journalID=328&year=2011&vol=3&issue=4 http://www.inderscience.com/link.php?id=42927 In this paper, we explore main themes in Fyodor Dostoyevsky's great existentialist 19th century Russian novel Crime and Punishment. We accept the traditional existentialist and Russian Orthodox interpretations of the novel's themes but we also argue that the actions of the novel's main character, the unemployed young student Raskolnikov, contain within them a Marxist critique of the corrupting power of wealth (in the sense that Terry Eagleton uses the term 'Marxist critique'). Raskolnikov reveals the contradictions and selfish motives behind the actions of outwardly respectable aristocrats in the novel. Existentially, Raskolnikov recreates himself anew through his actions. We argue that the complex social consciousness of Raskolnikov, where he is a living critique of the established society without being seemingly outwardly a 'political person', makes him an eternal type that we may encounter again in our postmodern accounting classrooms. This suggests that, to avoid the 24/7 'Raskolnikov gaze' as educators today, we must join him in recreating ourselves by helping the less fortunate and exploited. By studying Dostoyevsky in business ethics classes, we will do our business students a great service as they can be introduced through the character of Raskolnikov, to the existential concept of recreating oneself through positive action and helping others. Raskolnikov speaks today: Marxism and alienation in Fyodor Dostoyevsky's Crime and Punishment and the implications for business ethics education
Kieran James, Susan P. Briggs, Eunice M. James
International Journal of Critical Accounting, Vol. 3, No. 4 (2011) pp. 321 - 349
In this paper, we explore main themes in Fyodor Dostoyevsky's great existentialist 19th century Russian novel Crime and Punishment. We accept the traditional existentialist and Russian Orthodox interpretations of the novel's themes but we also argue that the actions of the novel's main character, the unemployed young student Raskolnikov, contain within them a Marxist critique of the corrupting power of wealth (in the sense that Terry Eagleton uses the term 'Marxist critique'). Raskolnikov reveals the contradictions and selfish motives behind the actions of outwardly respectable aristocrats in the novel. Existentially, Raskolnikov recreates himself anew through his actions. We argue that the complex social consciousness of Raskolnikov, where he is a living critique of the established society without being seemingly outwardly a 'political person', makes him an eternal type that we may encounter again in our postmodern accounting classrooms. This suggests that, to avoid the 24/7 'Raskolnikov gaze' as educators today, we must join him in recreating ourselves by helping the less fortunate and exploited. By studying Dostoyevsky in business ethics classes, we will do our business students a great service as they can be introduced through the character of Raskolnikov, to the existential concept of recreating oneself through positive action and helping others.

]]> 10.1504/IJCA.2011.042927 International Journal of Critical Accounting, Vol. 3, No. 4 (2011) pp. 321 - 349 Kieran James Susan P. Briggs Eunice M. James Faculty of Business, School of Accounting, Economics and Finance, University of Southern Queensland, West Street, Toowoomba Qld. 4350, Australia. ' Division of Business, School of Accounting and Information Systems, University of South Australia. ' Department of English and Literature, South Fremantle Senior High School, Beaconsfield WA 6162, Australia alienation business ethics Crime and Punishment Dostoyevsky ethics education existentialism Marxism Russian literature Russian Orthodox Church Sartre business education. 2011-10-08T23:20:50-05:00 3 4 321 349 2011-10-08T23:20:50-05:00 http://www.inderscience.com/link.php?id=42928 The word 'critical' has become an honorific title used by researchers in the philosophy of social and political science. However, the important question about social and political science should be critical or not. Conversely, this question is addressed in the present study. The study argues that the role of social and political science which underpin the critical application, however, the 'too much criticism' may limit the overwhelming significance of 'critical' researches. The study also signifies that the critical turn in accounting motivates the new accounting research era. Should social and political science be 'critical' in character? The impediments and the critical turn in accounting
Mohammad Nurunnabi
International Journal of Critical Accounting, Vol. 3, No. 4 (2011) pp. 350 - 366
The word 'critical' has become an honorific title used by researchers in the philosophy of social and political science. However, the important question about social and political science should be critical or not. Conversely, this question is addressed in the present study. The study argues that the role of social and political science which underpin the critical application, however, the 'too much criticism' may limit the overwhelming significance of 'critical' researches. The study also signifies that the critical turn in accounting motivates the new accounting research era.

]]> 10.1504/IJCA.2011.042928 International Journal of Critical Accounting, Vol. 3, No. 4 (2011) pp. 350 - 366 Mohammad Nurunnabi University of Edinburgh Business School, 29 Buccleuch Place, Edinburgh EH8 9JS, UK critical accounting social science political science criticism. 2011-10-08T23:20:50-05:00 3 4 350 366 2011-10-08T23:20:50-05:00 http://www.inderscience.com/link.php?id=42929 Finding the balance between career and personal life has always been a challenge for working people. Work-life balance refers to people spending sufficient time at their jobs while also spending adequate time on other pursuits, such as family, hobbies, and community involvement. This study addresses two research questions. The first examines the importance people place on work-life balance. The second considers whether gender differences are associated with work-life balance. Data for analysis was obtained via a survey of future accountants (students near graduation); results indicate that work-life balance is very important in career decisions. Findings reveal that a healthy work-life balance is associated with job satisfaction, job performance, and ethical decision-making. Maslow's hierarchy theory and McClelland's motivational needs theory provide theoretical support for understanding people's motivation to achieve a healthy work-life balance. Gender theory and related research provide theoretical support why differences exist between male and female accountants' perspectives. The study also reviews what current accounting professionals are doing to improve their work-life balance. An examination of work-life balance perspectives of accountants
Katherine T. Smith, L. Murphy Smith, Tracy R. Brower
International Journal of Critical Accounting, Vol. 3, No. 4 (2011) pp. 367 - 383
Finding the balance between career and personal life has always been a challenge for working people. Work-life balance refers to people spending sufficient time at their jobs while also spending adequate time on other pursuits, such as family, hobbies, and community involvement. This study addresses two research questions. The first examines the importance people place on work-life balance. The second considers whether gender differences are associated with work-life balance. Data for analysis was obtained via a survey of future accountants (students near graduation); results indicate that work-life balance is very important in career decisions. Findings reveal that a healthy work-life balance is associated with job satisfaction, job performance, and ethical decision-making. Maslow's hierarchy theory and McClelland's motivational needs theory provide theoretical support for understanding people's motivation to achieve a healthy work-life balance. Gender theory and related research provide theoretical support why differences exist between male and female accountants' perspectives. The study also reviews what current accounting professionals are doing to improve their work-life balance.

]]> 10.1504/IJCA.2011.042929 International Journal of Critical Accounting, Vol. 3, No. 4 (2011) pp. 367 - 383 Katherine T. Smith L. Murphy Smith Tracy R. Brower Department of Management, Marketing & Business Administration, Murray State University, Murray, KY 42071, USA. ' David and Ashley Dill Distinguished Professor of Accounting, Murray State University, 351 Business Building, Murray, KY 42071, USA. ' Department of Psychology, Texas A&M University, 4235 TAMU, College Station, TX 77843-4235, USA work-life balance accounting profession accountants careers personal life. 2011-10-08T23:20:50-05:00 3 4 367 383 2011-10-08T23:20:50-05:00 http://www.inderscience.com/link.php?id=42930 This paper aims to produce an original model distilling a conceptual framework for sustainability reporting. Two levels of information reliability are described, derived mainly from accounting conceptual frameworks, and global reporting initiative (GRI) guidelines. We follow an inductive approach: we analyse the qualitative characteristics of specific environmental indicators, in order to assess the degree of relevance and reliability of each particular provision. We will finally make an attempt to derive the objective of sustainability reporting, while evaluating the degree of usefulness of this type of documents that closely follow the more formalised process of financial reporting. We conclude that there are a number of reasons for not reporting; most of these are related to internal data reliability. Hence, stakeholders cannot distinguish between different types of data unreliability; and the GRI does little on this matter. Accounting for sustainability: the quest for a conceptual framework
Voicu D. Dragomir
International Journal of Critical Accounting, Vol. 3, No. 4 (2011) pp. 384 - 398
This paper aims to produce an original model distilling a conceptual framework for sustainability reporting. Two levels of information reliability are described, derived mainly from accounting conceptual frameworks, and global reporting initiative (GRI) guidelines. We follow an inductive approach: we analyse the qualitative characteristics of specific environmental indicators, in order to assess the degree of relevance and reliability of each particular provision. We will finally make an attempt to derive the objective of sustainability reporting, while evaluating the degree of usefulness of this type of documents that closely follow the more formalised process of financial reporting. We conclude that there are a number of reasons for not reporting; most of these are related to internal data reliability. Hence, stakeholders cannot distinguish between different types of data unreliability; and the GRI does little on this matter.

]]> 10.1504/IJCA.2011.042930 International Journal of Critical Accounting, Vol. 3, No. 4 (2011) pp. 384 - 398 Voicu D. Dragomir The Faculty of Accounting and Management Information Systems, Academy of Economic Studies of Bucharest, Cladirea Ion N. Angelescu, Piata Romana nr. 6, Sector 1, Bucuresti, cod 010374, Romania sustainability accounting conceptual framework corporate reporting global reporting initiative GRI stakeholder theory sustainable development. 2011-10-08T23:20:50-05:00 3 4 384 398 2011-10-08T23:20:50-05:00 http://www.inderscience.com/link.php?id=42931 The usefulness of audit report and the effectiveness of a qualified audit opinion in communicating information about the outcome of audit engagement represent an ongoing debate in the auditing profession. Our research contributes to this important debate by providing experimental evidence regarding the type of audit report (e.g., unqualified vs. qualified auditor opinion) effects of bankers credit decision. Our experimental research approach is based on a contact from 76 loan officers among 20 Tunisian banks in year 2009. We find that the Tunisian users, credit and loan officers in particular, perceived a qualified audit opinion as having a negative impact on the credibility of financial statements and the subsequent decision to grant credits. However, the result did not obtain sufficient evidence that the qualification audit opinion is considered as sufficient information to affect banker's decisions. Audit report occupies the fourth place among the other sources of information's necessaries for the evaluation of the customer and has limited 'information contents' to bankers. Usefulness of audit report in loan decisions granted by Tunisian banks: an experimental study
Mohamed Ali Omri, Rabiaa Errhili, Faten Hakim Ghorbel
International Journal of Critical Accounting, Vol. 3, No. 4 (2011) pp. 399 - 413
The usefulness of audit report and the effectiveness of a qualified audit opinion in communicating information about the outcome of audit engagement represent an ongoing debate in the auditing profession. Our research contributes to this important debate by providing experimental evidence regarding the type of audit report (e.g., unqualified vs. qualified auditor opinion) effects of bankers credit decision. Our experimental research approach is based on a contact from 76 loan officers among 20 Tunisian banks in year 2009. We find that the Tunisian users, credit and loan officers in particular, perceived a qualified audit opinion as having a negative impact on the credibility of financial statements and the subsequent decision to grant credits. However, the result did not obtain sufficient evidence that the qualification audit opinion is considered as sufficient information to affect banker's decisions. Audit report occupies the fourth place among the other sources of information's necessaries for the evaluation of the customer and has limited 'information contents' to bankers.

]]> 10.1504/IJCA.2011.042931 International Journal of Critical Accounting, Vol. 3, No. 4 (2011) pp. 399 - 413 Mohamed Ali Omri Rabiaa Errhili Faten Hakim Ghorbel Finance and Strategy of Businesses, Institute of Higher Management of Tunis, 41 Rue de la Liberte, Bouchoucha, Bardo 2000, Tunis, Tunisia. ' Finance and Strategy of Businesses, Institute of Higher Management of Tunis, 41 Rue de la Liberte, Bouchoucha, Bardo 2000, Tunis, Tunisia. ' Finance and Strategy of Businesses, Institute of Higher Management of Tunis, 41 Rue de la Liberte, Bouchoucha, Bardo 2000, Tunis, Tunisia audit reports qualified auditor opinions lending decisions file of credit Tunisia auditing auditors bank loans bank lending. 2011-10-08T23:20:50-05:00 3 4 399 413 2011-10-08T23:20:50-05:00