How to “cook your books” — a recipe for disaster

Lorne Stewart Cummings

Accounting, Auditing & Accountability Journal, 2007, vol. 20, issue 4, 629-630

Abstract: Purpose - The purpose of this paper is to stimulate thought on creative accounting through a unique prose. Design/methodology/approach - The paper is a fictional poem. Findings - The paper finds that, like baking a recipe, creative accounting involves essential ingredients and a method. Identifies how the language and process of creative accounting, however precise it may be, can mirror that of the creative art of cooking. Research limitations/implications - The paper encourages a broader artistic and narrative expression in the field of accounting by drawing on alternate textual formats. Originality/value - The paper shows that, as far as the author is aware, no other work in accounting has been expressed this way as a recipe. Consequently, it is a unique contribution to the discipline.

Keywords: Accounting; Cooking; Metaphors (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:20:y:2007:i:4:p:629-630

DOI: 10.1108/09513570710762610

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