Seeking Revenge or Simply Balancing Accounts: A Study of Applying Double-Entry Accounting Theory to Literature
Submission Type
Event
Faculty Advisor
Joanne Diaz
Expected Graduation Date
2018
Location
Room E102, Center for Natural Sciences, Illinois Wesleyan University
Start Date
4-21-2018 10:00 AM
End Date
4-21-2018 11:00 AM
Disciplines
Education
Abstract
Accounting and literature are often thought to be of two completely separate worlds: accounting is comprised of numeric facts and figures while literature transforms words and phrases through literary devices. I intend to demonstrate how these two areas of study can be fused together by exploring plots with a revenge element through an accounting perspective, specifically focusing of the theory of double entry accounting. In my study, I analyze three stories already related to business and banking: The Merchant of Venice by William Shakespeare, Bartleby the Scrivener by Herman Melville, and Christie Malry’s Double Entry by B.S. Johnson. These stories are not typically categorized as revenge in genre, but I argue that it is plausible and respectable to value these tales as having a clear theme of revenge.
The T-account is a useful tool to demonstrate elements of plot fitting into an accounting-based platform. These charts categorize units as either debits or credits for a specific account in order to make transactions more visually accessible and understandable to those without a strong background in accounting. My hope is that, from my research, others may discover how applicable double-entry accounting can be to their comprehension of literature, as well as to their own lives.
Seeking Revenge or Simply Balancing Accounts: A Study of Applying Double-Entry Accounting Theory to Literature
Room E102, Center for Natural Sciences, Illinois Wesleyan University
Accounting and literature are often thought to be of two completely separate worlds: accounting is comprised of numeric facts and figures while literature transforms words and phrases through literary devices. I intend to demonstrate how these two areas of study can be fused together by exploring plots with a revenge element through an accounting perspective, specifically focusing of the theory of double entry accounting. In my study, I analyze three stories already related to business and banking: The Merchant of Venice by William Shakespeare, Bartleby the Scrivener by Herman Melville, and Christie Malry’s Double Entry by B.S. Johnson. These stories are not typically categorized as revenge in genre, but I argue that it is plausible and respectable to value these tales as having a clear theme of revenge.
The T-account is a useful tool to demonstrate elements of plot fitting into an accounting-based platform. These charts categorize units as either debits or credits for a specific account in order to make transactions more visually accessible and understandable to those without a strong background in accounting. My hope is that, from my research, others may discover how applicable double-entry accounting can be to their comprehension of literature, as well as to their own lives.