Home > bal > AABFJ > Vol. 1 (2007) > Iss. 1
Abstract
To regulate or not to regulate, that is only part of the question. The purpose of regulation, the enforcement of regulation, and the social acceptance of regulation are the other parts of the question. To address these issues, this paper takes the form of a dialogue between an accounting student and God. This accounting student is an old hippy. She was a trainee with a firm of Chartered Accountants when she was in her early twenties, but didn’t finish as she was obviously too young to think that three years isn’t her whole life. She has returned to accounting in her fifties, after changing between hundreds of different odd jobs and travelling around half the world. At this moment, she is struggling with an assignment on accounting regulation. Her God, of course, is a She and wants to help. She thinks at least She can talk about regulation in an intelligent way. So, She makes Herself bump into her on her regular morning walk around the lighthouse.