The importance of $4.45
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 4 January 2008
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
Citation
Gurd, B. (2008), "The importance of $4.45", Accounting, Auditing & Accountability Journal, Vol. 21 No. 1, pp. 108-109. https://doi.org/10.1108/09513570810842368
Publisher
:Emerald Group Publishing Limited
Copyright © 2008, Emerald Group Publishing Limited