Introduction

Citation

Evans, S. (2003), "Introduction", Accounting, Auditing & Accountability Journal, Vol. 16 No. 1. https://doi.org/10.1108/aaaj.2003.05916aae.001

Introduction

A scientist recently surmised that one of the great attributes of the universe is that it does everything it is capable of doing rather than just what it should. Of course, any use of the word "should" implies a very human and, dare I say, rationalist perspective and that raises a couple of valuable points. First, we are always finding our way in a changing world. No system can be perfect, however one measures it, and "trial and error" is traditional even with the most purposeful approach. Second, there is so much that we do not understand and we will always have some difficulty if we expect the world to justify itself to us on our terms.

Hence a large part of the appeal of Rob Gray's article in this Issue's Literature and insights section. Posing as an exam question, Gray's article presents troubling issues that concern the commercialisation of tertiary education – and he does it with a sly humour. How do we get the world to behave as we think it should? Whose standard should rule? Would a university dare these days to do what it can rather than what it should?

In the next issue we feature poetry again. Your contributions are always welcome.

Steve EvansLiterary Editor