The importance of $4.45

Bruce Gurd

Accounting, Auditing & Accountability Journal, 2008, vol. 21, issue 1, 108-109

Abstract: Purpose - Reflection on the stress placed on the trivia in accounting within a context of the belief that there is truth in accounting. Design/methodology/approach - Fictional poem. Findings - There is often too much emphasis on the minutiae in accounting, while forgetting that much accounting is broad allocations based on unexamined assumptions. Research limitations/implications - Stimulates thought about the truth of accounting. Originality/value - An individual comment on assessing the problems of accounting as it pretends to be “truth” in a world of subjectivity and guesswork.

Keywords: Fiction; Accounting (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:21:y:2008:i:1:p:108-109

DOI: 10.1108/09513570810842368

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