This poem aims to present a satirical critique and a defence of the role of accounting historians.
The approach takes the form of traditional Italian ottava rima poetic form of the thirteenth and fourteenth centuries. This features eight‐line stanzas with six, 11‐syllable (hendecasyllable) lines of alternating rhymes, concluding with a rhyming couplet.
The work explores common stereotypes and misconceptions about accounting historians and addresses these by explaining the value of the accounting historian in providing “insights into accounting's present and future through its past”.
By using a poetic form developed around the time (and place) of the “birth” of double entry accounting, there is a resonance of form with theme, given the focus on the endeavours of accounting historians.
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