Forthcoming articles

 


International Journal of Critical Accounting

 

These articles have been peer-reviewed and accepted for publication in IJCA, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

 

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International Journal of Critical Accounting (8 papers in press)

 

Regular Issues

 

  • A Competition of Crooked Deeds   Order a copy of this article
    by Rita Koyame-Marsh 
    Abstract: The poem focuses on fraud and corruption in the global market of sports. It shows the pervasive state of payment of bribes, money laundering, and accounting fraud. All parties involved seem to be motivated by greed and lack of business ethics. The global nature of the criminal activities is unsettling. A reform of the internal management process is necessary in addition to the institution of an external third party monitoring system.
    Keywords: Corruption; Accounting Fraud; bribes; sport management; international sport.

  • The motives behind the alleged ability of Hofstedes cultural values in predicting sub-cultural values: The case of Iraqi forensic accountants mentally held characteristics as sub-cultural values   Order a copy of this article
    by Riyadh Al-Abdullah 
    Abstract: Ostensibly, the most important constituent of Hofstede's theory on culture is the claim that his system of six pairs of cultural values can be used to predict sub-cultural values. Eighteen mentally held characteristics by an Iraqi forensic accountant are used as sub-cultural values. Based on the scores assigned by Hofstede to the Iraq dominant cultural values, the alleged predictive ability indoctrinate Iraqis to have an inferiority complex about their culture. Three different tests are used to check the predictive ability claimed by Hofstede. The three tests generate results that render Hofstedes claim on the predictive ability of cultural values to be invalid. On the other hand, a pure theoretical evaluation of the Hofstedes system of six pair of cultural values reveals that the purpose behind the alleged predictive ability is to indirectly promote the superiority of the cash wealth maximization culture. Thus, believe that you are inferior and the cure is ready; i.e. cash wealth maximization camouflaged in a system of six pairs of cultural values.
    Keywords: Cultural and sub-cultural values; cash wealth maximization; forensic accountant and accounting; predictive ability; Hofstede; mentally held characteristics.

  • Accounting models challenged by environmental preoccupations: an analysis based on the OHADA accounting law   Order a copy of this article
    by Louis Ndjetcheu 
    Abstract: Recently there have been several articles focusing on environmental accounting in developed countries. On the contrary, findings which analyse this phenomenon in francophone Africa are rare, if not inexistent. The objective of this article is to re-examine the OHADA accounting model following the ratification of several laws and conventions by most of these countries and which regulate the propagation of environmental and social information by some African enterprises whose activities have negative consequences on the society. \r\nA qualitative analysis of the chart of accounts and OHADA financial statements based on a grill emulated from the study of Ernst and Ernst (1978), enables to suggest that the OHADA model does not conform to the different laws and conventions relative to environmental issues. This enables us to confirm that in OHADA countries the legal framework is in advance with respect to accounting law. This remark is a reflection of the bad governance of the OHADA institution in terms of adaption of the accounting model faced with the needs of the users and environmental transformations. \r\n
    Keywords: Accounting model – Environment – OHADA – Environmental accounting - Governance.

  • How the Balance Sheet Misrepresents Shareholder Claims and Undermines the Entity Perspective   Order a copy of this article
    by Carol Graham, Todd Sayre 
    Abstract: While the revised conceptual framework issued by the FASB and the IASB states that an entity perspective is appropriate for financial reporting, the framework nevertheless still contains elements that are inconsistent with this perspective. This paper aims to contribute to the discourse around financial reporting perspective by examining the shareholder-centric focus inherent in the traditional balance sheet. We argue that the current balance sheet configuration presents a potentially misleading characterization of shareholder claims. We suggest that shareholders do not own the corporation, its undistributed profit or the underlying assets.
    Keywords: shareholder claims; balance sheet; legal ownership.

  • When and why do collective heuristics perform well? The case of the interbank market   Order a copy of this article
    by Gunnar Wahlström 
    Abstract: This study explains how senior bank managers in two of the worlds 100 greatest banks act and react on the interbank market. Interviews with senior managers revealed that top management was continuously monitoring other banks. As a crisis appeared to be unfolding, top executives took a step forward and withdrew credit to certain other banks, sidestepping the formal hierarchical credit process used in normal times. This behaviour enabled fast action a necessity in time-limited crises. Their fast action meant that the two banks had none of the losses experienced in other banks during the global financial crisis of 20072009.
    Keywords: Heuristic rules; inductive study; bank runs; interbank market.

  • Institutional Ownership, Social Responsibility, Corporate Governance and Online Financial Disclosure   Order a copy of this article
    by Abdalmuttaleb M.A. Musleh Al-Sartawi 
    Abstract: A number of factors have been derived by the agency theory framework such as ownership structure, institutional ownership, and corporate governance, which can be used to explain the differences in the level of online financial disclosure. Corporate governance is greatly welcomed in business practices of today along with corporate social responsibility (CSR) reporting patterns to bridge the gaps of business failings and indiscretions noticed in the materiality of issues reported. Consequently, this study aims to investigate the relationship between these regulating tools and online financial disclosure in the GCC; hence contributing empirical evidence to interested parties- users, preparers, regulators and researchers in the GCC countries about the importance and the benefits of the online financial disclosure in attracting investors and in maintaining the rights of the users and the shareholders of financial information. The results indicate that the total level of OFD was 77%, where it has is a positive and significant relationship with corporate governance. The results also found a significant relationship between OFD and firm size, leverage and industry type. Finally, the study recommends that policy makers and regulators make use of information from this research in setting new policies on online financial disclosure.
    Keywords: Online financial disclosure; Institutional ownership; Corporate Governance; Corporate Social Responsibility.

  • Conventional accounting in determining an enterprises wealth: Sign or referent a theoretical discourse for augmentation   Order a copy of this article
    by Sudhir Lodh 
    Abstract: This paper is an attempt to assess the duality check of wealth determination through contemporary corporate reporting. In enhancing such a theory of interest, it is argued that there is a necessity to use methodical discretions; which ultimately can inform and reflect the implicit epistemology and metaphysics (Ravenscroft and Williams 2009) of our discipline of accounting. From extant accounting literature using two metaphors - sign and referent (Baudrillard 1983, 1994a, 1994b); in a dynamic environment, it is argued that prevalent accounting standards such as IFRS (or otherwise) are considered to be signs and have epistemic objectivity. That is, the determination of wealth (in accounting) based on the current signs is objective. At the referent level, it is argued that the determination of wealth for an enterprise is considered to be subjective; which, as always, requires augmentation.
    Keywords: The Accounting Equation; Augmented Accounting Framework; Confidence Accounting; Fair Value; Corporate Reporting; Integrated Reporting.

  • Have the generous tax incentives in the natural resource sector been commensurate with FDI flows? A critical analysis from an emerging economy   Order a copy of this article
    by Abdallah Ali-Nakyea, John Amoh 
    Abstract: Even though Ghana is well endowed with many natural resources, the countrys economy is characterised by high budget deficits, rising debt-to-Gross Domestic Product (GDP) ratios, persistent trade and current account deficits, and unemployment. Consequently, the country continues to rely on foreign direct investment (FDI) to drive economic growth. The objective of this paper is to examine whether the generous tax incentives in the natural resource sector in Ghana have been commensurate with FDI flows. The study relied on data from World Development Indicators (WDI), Ghana Revenue Authority (GRA) and extant literature to justify the need to relook at the commensurate gains of FDI flows in response to tax incentives. The paper found that despite the numerous justifications for a tax incentive policy to attract FDI flows, their efficacy to attract commensurate with FDI flows is doubtful. We conclude that tax incentives to Multinational Companies (MNCs) have not had their desired impact resulting from FDI flows. Therefore, we call on policy makers in emerging economies to curtail tax incentives to MNCs and rather create the enabling investment environment to attract FDIs. The study supports the calls for impact investing for the creation of economic and social value with the potential of improving the quality of life of many emerging economies. Finally, we argue that policy makers should also provide similar tax incentives to any indigenous company with a good record of accomplishment and the capability and capacity to undertake huge investments to drive economic growth, alleviate poverty, reduce unemployment so as to ensure the achievement of Sustainable Development Goals (SDGs).
    Keywords: Tax incentives; investment; natural resources; sustainable; development; economic growth; critical accounting.