Rhetorically occupying the same position as stamp collecting, bookkeeping has never enjoyed the prestige accorded to other systems of thought. This essay attempts to redress the balance with a little insight from philosophy. We have a distinguished cast of philosophers with whom to delve into the philosophy of accounting: Descartes, Quine, Putnam, Strawson and Chalmers—in the order of seniority.

Distressed by talk of ‘the king of France’? Disappointed with papers that quote ‘what’s in a name?’ but do not actually discuss the scene? Then read this. An essay inspired by philosophers Frege, Russell and Kripke. A journey to discover why the story ends in tragedy and whether it is fate, accident, or choice.