Te salutamus!
Article Type: Te salutamus! From: Accounting, Auditing & Accountability Journal, Volume 28, Issue 2
Let’s look at the history of keeping accounts:
Lines drawn in the sand,
Cowries counted on the beach,
Cattle traded between villages.
Sticks of different lengths –
But always someone keeping count:
The records of who and what and when.
Call him what you will,
He is still both accountant and accountable –
Visionary searching for the perfect system;
Turning numbers into art;
Defining terms
Refining methods
Or refining terms,
Defining methods
Ever with a thoughtful gaze
Because of his sense of duty.
Let’s look more closely at this duty.
He must answer to his superiors;
He must watch over his trainees;
He must be vigilant for his clients;
He must obey the laws of his land;
And, almost mystically, like a seer,
He must be right,
He must be honest,
He must be at peace
With his beliefs, with the earth,
And with any spiritual Power he holds higher
Call him what you will:
Patron […]
Teacher […]
Watchman […]
Warrior […]
Accountant:
Te salutamus!
Lelys Maddock, University of the Witwatersrand, Johannesburg, South Africa
