Accounting is built on encounters,
Stories that connect in fabrics of affection,
Beyond technique, there are encounters.
Words and affections that sew accounting together,
Jagged trajectories that together form the mosaic of knowledge.
In our eagerness to do accounting, we build bonds,
Colleagues, friendships, and families.
Not always consanguineous, not always lasting.
But always part of us.
Accounting transcends monthly and annual reports,
The numbers and statements,
The rules and techniques, the yes and no.
Accounting is about people, stories, and encounters.
This is Accounting Affections.
What does accounting tell?
What can accounting do?
What happens at the same time as accounting?
What is accounting beyond numbers and reports?
From the first “Hello” in the classroom and in the office,
To the last one that marks a farewell and a new beginning.
Science made, evaluated, and published by people,
From submitting to celebrating approval,
From publishing to sharing, accounting is about affect.
To affect is not to remain,
Affecting is recognizing and connecting.
Affections don’t fit into techniques, there are no manuals or instructions.
Affecting and being affected is living.
Accounting is not opposed to feelings and encounters,
Nor does it deny the connections that arise, whether temporary or not.
To do accounting is to feel what happens at the same time,
It’s revealing oneself to be fragile and vulnerable, and recognizing the beauty in that.
To be in accounting is to affect and be affected,
Being Human, Being a Researcher and an Accounting Professional.
