Citation
Jacobs, K., Linnenluecke, M. and Smith, T. (2016), "Are we impaired?", Accounting, Auditing & Accountability Journal, Vol. 29 No. 3. https://doi.org/10.1108/AAAJ-07-2015-2116
Publisher
:Emerald Group Publishing Limited
Are we impaired?
Article Type: Literature and insights From: Accounting, Auditing & Accountability Journal, Volume 29, Issue 3.
Around us it's warmer
And from the inside
Temperatures rise
Volatileextremes
Become the norm
They say it is fine
Yet the line of our fate
And conditions of our existence
So thin
And we have existed
For but a blink
Of the eartheye
A risk calculation seems trivial
Given that there is no replacementcost
For our atmosphere
And actions live on
A millionbeyond
Our passing
So with sisypheaneffort
We reflect the sun
Bury the damage
And cast our blood into the sea
Yet the criercalls
Do not fear!
Our Great Profits will find a path
Brave new world of tecandtask
No need to lift your head
From the sand
Yet the Profits too will fall
Their feet equally
On the earth
Assetscapital also impaired
No answer there
As Ozymandias' vast and trunkless legs
Left beside the boundlessbare
Surrounding sands
And we also are leftimpaired
To collect the residual returns
Of our short-sighted
Riskappetite
Kerry Jacobs - School of Business, UNSW Canberra, Canberra, Australia, and
Martina Linnenluecke and Tom Smith - Business School, The University of Queensland, Brisbane, Australia