The first poem of the financial year

Abstract

Purpose

To reflect on the way that wellbeing is measured.

Design/methodology/approach

Fictional poem.

Findings

The poem reflects on the measurement of wellbeing, contrasting the natural world with that created by humankind. It suggests a differential enjoyment of benefits within humankind, and incidentally asks how the fruits of the creative mind can be weighed against material accounts.

Research implications

Encourages consideration of the worth of systems of accounting when individual lives can be so disparate in their sharing of social wealth.

Originality/value

A unique interpretation of the practice of accounting.

Citation

Irvine, P. (2005), "The first poem of the financial year", Accounting, Auditing & Accountability Journal, Vol. 18 No. 3, pp. 443-443. https://doi.org/10.1108/09513570510600783