Introduction

This is my blog, where I write about things that I find interesting.  My objective is to provide some insight into the world of accountancy by reference to both current events and developments in accountancy.  From time to time, I will also explain some basic accounting concepts for the benefit of those without a background in accountancy.

I see accountants as having two distinct public interest roles:

• On the one hand, accountants help people trust information.  Once upon a time, this was by providing an audit report on a set of financial statements.  These days, it may be by performing a specific engagement over a particular number in the accounts.  Accountants take untrustworthy information streams and help to make them more trustworthy.
• On the other, accountants help people understand information.  The world is a complicated place, and people frequently need help in making sense of it.  Accountants have a vital role to play in explaining complex issues to people.

And this latter approach is the objective of this blog.

About me

I am a fellow of the Institute of Chartered Accountants in England and Wales with ten years' experience in auditing.

Why do you have a silly name?

Christie Malry's Own Double Entry is perhaps the best-known work of fiction involving an accountant.  Written by B.S. Johnson, it describes a young accountant who, faced with the unfairness and imbalance of the world around him, decides to put it to rights by means of double entry book-keeping.  Every credit he identifies must be balanced by an equal and opposite debit.

What's your comments policy?

Comment if you like.  Please give me a real e-mail address.  Try not to be too crass.  But if you do disagree with me, I'd like to hear your point of view.  Richard Murphy I ain't.