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Old fossils and accounting history

Old fossils and accounting history 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 Accounting history, Accounting historians, Accounting research Paper type Viewpoint Digging up dinosaurs from accounting’s past Those useless, time wasting retro wanderers In their pursuits, so indulgent to the last Such remote unorthodox philosophers Heeded only by others of their same cast Mere obscure, almost counterfeit “researchers” With no merit towards us explaining why The accountant exists just to do or die Softly, quietly accounting technicists Historians comprise your world’s explorers Searching beyond the concerns of pragmatists They are more than antiquity’s admirers Functioning as our discipline’s archivists Both as explicators and interpreters Still striving to unearth how we came to do All those “modern” practices held dear by you Further reading Baldick, C. (2008), Oxford Dictionary of Literary Terms, Oxford University Press, Oxford. Carnegie, G. and Napier, C.J. (1996), “Critical and interpretive histories: insights into accounting’s present and future through its past”, Accounting, Auditing & Accountability Journal, Vol. 9 Accounting, Auditing & No. 3, pp. 7-39. Accountability Journal p. 935 q Emerald Group Publishing Limited To purchase reprints of this article please e-mail: reprints@emeraldinsight.com 0951-3574 Or visit our web site for further details: www.emeraldinsight.com/reprints DOI 10.1108/09513571111161657 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Old fossils and accounting history

Accounting, Auditing & Accountability Journal , Volume 24 (7): 1 – Sep 20, 2011

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Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513571111161657
Publisher site
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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 Accounting history, Accounting historians, Accounting research Paper type Viewpoint Digging up dinosaurs from accounting’s past Those useless, time wasting retro wanderers In their pursuits, so indulgent to the last Such remote unorthodox philosophers Heeded only by others of their same cast Mere obscure, almost counterfeit “researchers” With no merit towards us explaining why The accountant exists just to do or die Softly, quietly accounting technicists Historians comprise your world’s explorers Searching beyond the concerns of pragmatists They are more than antiquity’s admirers Functioning as our discipline’s archivists Both as explicators and interpreters Still striving to unearth how we came to do All those “modern” practices held dear by you Further reading Baldick, C. (2008), Oxford Dictionary of Literary Terms, Oxford University Press, Oxford. Carnegie, G. and Napier, C.J. (1996), “Critical and interpretive histories: insights into accounting’s present and future through its past”, Accounting, Auditing & Accountability Journal, Vol. 9 Accounting, Auditing & No. 3, pp. 7-39. Accountability Journal p. 935 q Emerald Group Publishing Limited To purchase reprints of this article please e-mail: reprints@emeraldinsight.com 0951-3574 Or visit our web site for further details: www.emeraldinsight.com/reprints DOI 10.1108/09513571111161657

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Sep 20, 2011

Keywords: Accounting history; Accounting historians; Accounting research

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