Literature and insights

Citation

Evans, S. (2005), "Literature and insights", Accounting, Auditing & Accountability Journal, Vol. 18 No. 4. https://doi.org/10.1108/aaaj.2005.05918dae.001

Literature and insights

Once upon a time there was a storyteller who knew that a great deal could be communicated without necessarily employing direct command or instruction. She knew that a powerful way of teaching is to tell a story, whether as part of the time-honoured oral tradition or by setting images and words in a visual medium, such as this journal.

We do not normally turn to accounting manuals for imaginative storytelling, however, even if they might sometimes use an illustrative scenario here and there to demonstrate how to apply particular methodology – “assume that the owner of Chapman’s Fish Market paid $100,000 for goodwill”, etc. Such bits of colour add realism to assist learning but they are not compelling enough to be dramatised for screen or stage or a best-selling novel. After all, accounting standards and community expectations value reporting that is direct, transparent and useful (commendable but, arguably, elusive goals) and the idea of couching reports in allegory seems a simple contradiction of those principles.

Nonetheless, the writing teacher’s typical admonition to students that they should “show, not tell” recognises that some messages have more impact when allowed to travel obliquely, or in disguise. “Show, not tell” means that a creative writer ought to avoid mere exposition or the unadorned delivery of a moral, instead letting the reader sort through a story’s information in a way that gives them ownership of the learning process. There is a risk that the reader might miss a key point (unless given a helpful abstract in which the author tells you what his or her intentions are), but history tells us it is an effective technique.

The constant search for improvement in accounting standards resembles the quest form of narrative that frequently figures in literature old and new. The simplest quest structure involves seeing a deficiency that helps to define an goal, a plan to repair the situation, some helpers and hinderers, a few unexpected problems to be overcome, and the rewards of success (or lessons learnt from failure). Sounds like a typical management project. It is common, too, to find allegory and metaphor used in stories as vehicles for the instructive function (do not trust strangers; do save for a rainy day; plus some idea of the attendant costs or benefits) – think of Aesop’s fables, for instance.

The easily recognised, familiar story can lose its power. Sometimes we need to see things anew, to remove their familiar signs and re-discover them, so that the potential value of their knowledge is reinforced. Michael Page’s refreshing article in this issue acknowledges the power of narrative and, also, what an angled approach to storytelling can offer, especially when humour is used.

Please remember that your own contributions to literature and insights are most welcome!

Steve EvansLiterary Editor