How to "cook your books" - A recipe for disaster

Lorne Stewart Cummings*

*Corresponding author for this work

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

Purpose - The purpose of this paper is to stimulate thought on creative accounting through a unique prose. Design/methodology/approach - The paper is a fictional poem. Findings - 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. Research limitations/implications - The paper encourages a broader artistic and narrative expression in the field of accounting by drawing on alternate textual formats. Originality/value - 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.

Original languageEnglish
Pages (from-to)629-630
Number of pages2
JournalAccounting, Auditing and Accountability Journal
Volume20
Issue number4
DOIs
Publication statusPublished - 2007

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