Old fossils and accounting history

Jayne Bisman (Charles Sturt University, Bathurst, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 20 September 2011

Abstract

Purpose

This poem aims to present a satirical critique and a defence of the role of accounting historians.

Design/methodology/approach

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.

Findings

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”.

Originality/value

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.

Keywords

Citation

Bisman, J. (2011), "Old fossils and accounting history", Accounting, Auditing & Accountability Journal, Vol. 24 No. 7, pp. 935-935. https://doi.org/10.1108/09513571111161657

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited

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