Gabriel Donleavy is the Professor of Accounting at Australia’s University of New England and the President of the NTEU UNE Branch. He read Economics at Cambridge, Law at London and obtained his PhD from Glasgow on the uses and abuses of cash flow statements. He has held lecturing and professorial positions in the UK, Hong Kong, Macau, Singapore and Australia. He has published 44 refereed articles, 7 books and 100 other pieces over a 45 year career. His articles have appeared in in the Journal of Business Ethics, the British Accounting Review, the International Journal of Accounting and Economics, Long Range Planning, the International Journal of Critical Accounting; and he has addressed three of the quinquennial conferences of the International Association for Accounting Education and Research. His current research is accounting, tax and the international public interest.His major teaching interest in developing critical thinking skills.