Author: Cummings, Lorne Stewart

Source: Accounting, Auditing & Accountability Journal, Volume 20, Number 4, 2007 , pp. 629-630(2)

Publisher: Emerald Group Publishing Limited

Abstract:

<B>Purpose</B> - The purpose of this paper is to stimulate thought on creative accounting through a unique prose. <B>Design/methodology/approach</B> - The paper is a fictional poem. <B>Findings</B> - The paper finds that, like baking a recipe, creative accounting involves essential ingredients and a method. Identifies how the language and process of creative accounting, however precise it may be, can mirror that of the creative art of cooking. <B>Research limitations/implications</B> - The paper encourages a broader artistic and narrative expression in the field of accounting by drawing on alternate textual formats. <B>Originality/value</B> - The paper shows that, as far as the author is aware, no other work in accounting has been expressed this way as a recipe. Consequently, it is a unique contribution to the discipline.

Keywords: Accounting; Cooking; Metaphors

Document Type: Research article

DOI: http://dx.doi.org/10.1108/09513570710762610

Publication date: 2007-07-31

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