Introduction

Citation

Evans, S. (2003), "Introduction", Accounting, Auditing & Accountability Journal, Vol. 16 No. 4. https://doi.org/10.1108/aaaj.2003.05916dae.001

Introduction

It seems that there is hardly a week goes by without the newspapers providing a platform for the musings of a futurist of some persuasion – Faith Popcorn comes to mind, not least because of her memorable name. Sometimes the pictures that they create are projected only a little way ahead, but the further away they move, the more imaginative they become.

Imagination and accounting have typically been regarded as mutually exclusive by outsiders, yet you would be aware of the shifting call for accounting reports to include social and environmental matters. Where does your own professional role fit in dealing with what lies before us? Is your crystal ball working?

In recent news reports, accounting and auditing have been criticised for failing to adequately represent the true state of affairs in some large businesses. In fact, even without the latest, significant corporate collapses, the rearward-looking aspect of accounting has been an issue for concern among practitioners. Dianne M. Dean takes this up in this issue's "Literature and insights" section. Her story, "Accounting for the future", offers a lively view of one of the dilemmas of modern living and the role that accounting might play.

Your contributions of prose or poetry that deal with life and work in the professional world are always welcome.

Steve EvansLiterary Editor