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

The purpose of this paper is to stimulate thought on creative accounting through a unique prose.

The paper is a fictional poem.

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.

The paper encourages a broader artistic and narrative expression in the field of accounting by drawing on alternate textual formats.

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.