TY - JOUR
T1 - How to "cook your books" - A recipe for disaster
AU - Cummings, Lorne Stewart
PY - 2007
Y1 - 2007
N2 - 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.
AB - 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.
KW - Accounting
KW - Cooking
KW - Metaphors
UR - http://www.scopus.com/inward/record.url?scp=34547675835&partnerID=8YFLogxK
U2 - 10.1108/09513570710762610
DO - 10.1108/09513570710762610
M3 - Other Journal Article
AN - SCOPUS:34547675835
SN - 0951-3574
VL - 20
SP - 629
EP - 630
JO - Accounting, Auditing and Accountability Journal
JF - Accounting, Auditing and Accountability Journal
IS - 4
ER -