Lam, Joseph and James, Kieran and Leung, Jenny Kwai-Sim
The rebuilding of a life after jail time for fraud.
Australasian Accounting Business and Finance Journal, 6 (2).
PDF (Published Version)
After a brief introduction from the second-mentioned author, which sets the scene for the story as Cabramatta
and environs in Sydney’s outer south-western suburbs, the first-mentioned author takes over and gives readers
his life story beginning with his family fleeing the Communists in South Vietnam, moving on to his days in his
twenties running his own accounting firm in western Sydney to tax frauds, court case, and jail time. He moves
on to explain how he began a conscious strategy to re-create his life existentially by studying MBA in prison.
The first-mentioned author concludes with an important personal message, borne out of his own personal life
experiences, to readers of the journal followed by some reflection from the second-mentioned author. This
article will be of interest to accounting students, accounting educators, and any young (or not so young)
accounting professionals under temptation to commit fraud to make a quick dollar. Sartrean existentialism
and Marxist-Stalinist ethics inform the analysis of the case by the second-mentioned author. The role of
gambling addiction in the story is topical given Singapore’s recent decision to open two new casinos, the first to open in the city-state since its 1965 independence.
Article (Commonwealth Reporting Category C)
||Authors retain copyright. Copyright ©2012 Australasian Accounting Business and Finance Journal and Authors.
Dr Kieran James
|Faculty / Department / School:
||Historic - Faculty of Business and Law - School of Accounting, Economics and Finance
||31 Aug 2012 04:59
||03 Jul 2013 01:17
||accounting education, business ethics, existentialism, gambling addiction, Sydney, tax fraud, Vietnamese-
Australians, Vietnamese diaspora
|Fields of Research (FOR2008):
||15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
21 History and Archaeology > 2103 Historical Studies > 210303 Australian History (excl. Aboriginal and Torres Strait Islander History)
16 Studies in Human Society > 1602 Criminology > 160201 Causes and Prevention of Crime
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
16 Studies in Human Society > 1602 Criminology > 160202 Correctional Theory, Offender Treatment and Rehabilitation
21 History and Archaeology > 2103 Historical Studies > 210302 Asian History
|Socio-Economic Objective (SEO2008):
||C Society > 94 Law, Politics and Community Services > 9404 Justice and the Law > 940402 Crime Prevention
C Society > 94 Law, Politics and Community Services > 9404 Justice and the Law > 940403 Criminal Justice
E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
E Expanding Knowledge > 97 Expanding Knowledge > 970118 Expanding Knowledge in Law and Legal Studies
C Society > 94 Law, Politics and Community Services > 9404 Justice and the Law > 940404 Law Enforcement
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