Te salutamus!

Lelys Maddock (University of the Witwatersrand, Johannesburg, South Africa)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 16 February 2015



Maddock, L. (2015), "Te salutamus!", Accounting, Auditing & Accountability Journal, Vol. 28 No. 2. https://doi.org/10.1108/AAAJ-11-2014-1858



Emerald Group Publishing Limited

Te salutamus!

Article Type: Te salutamus! From: Accounting, Auditing & Accountability Journal, Volume 28, Issue 2

Let’s look at the history of keeping accounts:

Lines drawn in the sand,

Cowries counted on the beach,

Cattle traded between villages.

Sticks of different lengths –

But always someone keeping count:

The records of who and what and when.

Call him what you will,

He is still both accountant and accountable –

Visionary searching for the perfect system;

Turning numbers into art;

Defining terms

Refining methods

Or refining terms,

Defining methods

Ever with a thoughtful gaze

Because of his sense of duty.

Let’s look more closely at this duty.

He must answer to his superiors;

He must watch over his trainees;

He must be vigilant for his clients;

He must obey the laws of his land;

And, almost mystically, like a seer,

He must be right,

He must be honest,

He must be at peace

With his beliefs, with the earth,

And with any spiritual Power he holds higher

Call him what you will:

Patron […]

Teacher […]

Watchman […]

Warrior […]


Te salutamus!

Lelys Maddock, University of the Witwatersrand, Johannesburg, South Africa

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