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Purpose

Reflection on the stress placed on the trivia in accounting within a context of the belief that there is truth in accounting.

Design/methodology/approach

Fictional poem.

Findings

There is often too much emphasis on the minutiae in accounting, while forgetting that much accounting is broad allocations based on unexamined assumptions.

Research limitations/implications

Stimulates thought about the truth of accounting.

Originality/value

An individual comment on assessing the problems of accounting as it pretends to be “truth” in a world of subjectivity and guesswork.

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