Event Title

Seeking Revenge or Simply Balancing Accounts: A Study of Applying Double-Entry Accounting Theory to Literature

Faculty Advisor

Joanne Diaz

Graduation Year

2018

Location

Room E102, Center for Natural Sciences, Illinois Wesleyan University

Start Date

21-4-2018 10:00 AM

End Date

21-4-2018 11:00 AM

Description

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.

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Apr 21st, 10:00 AM Apr 21st, 11:00 AM

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.