How to “cook your books” — a recipe for disaster

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.

Citation

Stewart Cummings, L. (2007), "How to “cook your books” — a recipe for disaster", Accounting, Auditing & Accountability Journal, Vol. 20 No. 4, pp. 629-630. https://doi.org/10.1108/09513570710762610