“The forces of evolution act upon a man’s tools as well as upon man himself “
A.C. Littleton (1926, P.12)

Welcome to the tale of an Accounting Academic who transformed into an Accounting Technologist, Accounting Historian, Accounting Anthropologist and a pretty decent knitter…
Dr. Lesley Niezynski is an early career interdisciplinary accounting researcher specialising in accounting technology, history and humanity. Lesley’s research centres on the interconnectivity between accounting, humanity, and technology.
Lesley has recently completed her PhD, a project centred upon the interconnectivity between humanity, accounting and technology through a study of Maritime Technology, Accounting and Merchants in Early Modern England.
Prior to accounting, Lesley’s interest in boundary blurring, human-centric research formed in her studies in Architecture, with studies in the interconnectivity of Architecture, Fashion, and Health.
What is she up to right at this very moment? Find out here.
I’m now on Substack! Find me at https://accountingforhumanity.substack.com/
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What to do when the world (almost) falls apart
It has been a long time since the last post. A long. Long. Time.
As I entered this final year of my PhD, I did intend to “slow things down” on here as the effort had to shift to completing the thesis at a comfortable rate. I had ambitiously envisioned a fortnightly, or even monthly post during this time however, as always, life had other plans.
Beholding the proverbial “Spanner in the Works”
The 23/24 academic year began well, my timetable was entirely freed to focus on my thesis (for which I am eternally grateful) and due to this, I was making great progress on the Theoretical Framework. Joyfully I coasted through the first semester, frequently lifted by progress and potential. So much was my positivity that as 2023 came to an end I prepared myself for the next semester in good spirits. I had teaching in semester 2 and thus, I needed a solid time plan to manage teaching and keep the thesis blissfully travelling along the rails (note: my most valued lesson is that even if I only spend 15 minutes a day on it, I try to avoid taking long breaks from the thesis as it takes months to “get back into it”).
With a robust plan in hand, I was ready for 2024. This was it, the final year and I was going to get this DONE (capital letters for motivation) in good time. Then it happened. My ignorant bliss shattered as I stood watching in horror; a Golden Spanner of Doom came careening from the void and hurtled toward the cogs that were keeping my beautifully operating time management plan in motion.
With a week before the semester start, I was assigned an extra course to teach on. In mere seconds I had lost 80 hours off of my plan and everything collapsed. The whole plan was ruined, and my nicely “completed in good time” PhD was in flames. This sounds drastic but, as someone with anxiety and depression, my mental state is maintained with workable plans and, seeing a plan turned to dust is extremely stressful. I panicked, thought my PhD was ruined and felt entirely lost.
Surprisingly though, this reaction was a vast improvement. Pre-therapy 2018 Lesley would have taken months to accept and adapt to this so, to progress to a (albeit unhappy) comfortable position of muted hope within a couple of weeks was an achievement. I was honest with the leadership about my mental health and as a result I was significantly helped by the support and reassurance of the course leader. Without this support, I am confident that the panic would have certainly grown and taken over.
Thus, with a new (sort of) plan risen from the ashes, I moved through the semester without burnout or breakdown (even surviving more unexpected teaching toward the end without panic). The key lesson here came via my mentor and supervisors, that even a little work makes a big difference. I focused on reading and note-taking for my data collection and where writing was involved, I set a target of 300 words per day. These little “bite-size” pieces got me to a stage where I now have 2 of my 3 data chapters drafted and the 3rd is in note form. While I am still anxious about how long I will take to edit them to the point that I am happy with them I do not know, I am somewhat reassured that progress is happening a little bit each day.
Losing my Supervisor
Of all the challenges thus far, this one has hit the hardest. My primary supervisor is the reason I pursued a PhD, working with them was such an incredible and rewarding experience, and they have helped me grow exponentially in confidence and ability. When they told me they were leaving the university I was equal parts pleased for them and utterly devastated. They were getting a well deserved change, but I was losing the foundation of my PhD. One of the largest challenges here was expressing how much their support had meant without burdening them with guilt about leaving. A good supervisor very quickly becomes your “rock” both in research, personal, and professional development. They understood the inner workings of my writing and thinking, and this is critical in crafting your thesis. In short, the “got me” and my odd little quirks and I was terrified that I would find myself in a place where I would be misunderstood and reshaped into something I cannot be.
With this there was initial panic however, I also did accept the reality of it and thus the panic did not feel as though all was lost, I knew I would (and well, had to) find a way through. I am incredibly proud of this, I have never confronted my anxiety so rationally so it was incredible to experience challenge in this way (I believe my supervisor’s support and helping me grow in confidence has something to do with this). The positive of it all was that the individual I wanted as my new supervisor volunteered before I had to ask, so this was a little confidence boost for me and my work to be remembered (another lesson: sharing your work with your team opens new opportunities).
Now with new supervisor on board, things have kept progressing as hoped and, while I will miss my former supervisor being there (it still seems wrong they wont be there for the final showdown), I know we shall work again in future (as I will certainly continue to be a pest to them).
The Curse of Graduation Strikes Again
When I graduated from Architecture in 2009, I was greeted into the working world by the 2008 Credit Crunch. The job market collapsed, and for my “strictly average” persona as an architect (i.e., they hated almost every one of my project designs), my architecture career had ended before it began. Conveniently, by that stage I had no desire to be an architect however, upon reflection I do note and question the lack of encouragement by the university to pursue an academic career (my written work always got top marks), had they been more proactive here, I may have had a PhD in architecture for some 10 years by now.
Now that my PhD draws (frighteningly) closer to the end, the academic job market is again collapsing. Universities are haemorrhaging money and a lack of government support means that this shows no sign of speedy recovery.
This aspect is more anxiety inducing than the PhD itself. After 4 years of solid effort, where do I go now? I know there are “industry” options for post PhD but, what are they, and will I like them?
I want to research. I want to write. I want to share this with the world. These things bring me joy, I am a lifelong learner, ever yearning to learn and share more. Plus, I have realised that I am a good writer, I have potential to go far but, how will I get there?
And so the world keeps spinning…
As you can see, it has been quite a rollercoaster since the last post. I do intend to be populating research-related content on here soon, but at this late stage in the PhD journey, it is very hard to place focus anywhere else. For the next 8 months, if anything, you will see one of the infinite possible experiences of a PhD in its final stages. I suspect for some that will be helpful and/or enlightening and, if nothing else, I imagine it will be therapeutic for myself.
Or, if we are going to be honest, it may be an insight into what a procrastinating final year PhD student does instead of editing a chapter…
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Ornament and Crime, Creativity in Academia
After spending the last few months working on a theoretical paper that will eventually (eventually being now, as I plan to return to the task after this post) my PhD theory chapter. I have been thinking a lot about how ‘academic’ writing is defined and, if creativity has a place in academic writing.
Ornament and Crime, Adolf Loos and Modernity
As is my ‘way’ of things, I begin in a non-accounting capacity. The first time I encountered the argument against ‘fluff’ (an architecture terminology for aesthetic decoration) was in an undergraduate essay on the titular architect, Adolf Loos. ‘Ornament and Crime’ is an essay composed by Loos in the early 20th century that rallies against the concept of adding ‘ornament’ (decoration) to useful objects. Having being published in the Art Nouveau era, this view at the time would have presented a stark contrast to the ornamental, free flowing and naturalistic form of this periods architects (Antoni Gaudi and Charles Rennie Mackintosh being two notable examples). Loos modernist approach of clean lines and functionality link to the concept of form is function, that an object, be it chair, vase, or building, need only to ‘be what it is’ i.e., beauty is not in the decoration but in the stark reality of ‘what is’. Furthermore, ascribing Loos ‘style’ (the concept of the aesthetic being a style would undoubtedly go against Loos view but even ‘ornament free’ is a type of style) as ‘modernism’ also suggests that ornament was a ‘backward’ choice, a regurgitating of history or something that bore no relevance in today’s world.
My essay was a critical review of Loos work and, I rather wish I had access to a copy of my essay, as I am curious to review if my own views on the subject have changed since. Here in 2023 however, my view is somewhat conflicted, I agree that ‘ornament’ can at times degrade the inherent beauty in an objects form however, to denote ornament to the realm of ‘unnecessary’ degrades the necessity, influence and beauty in art and creativity.
Keeping with architecture, consider the 21st century housing developments by house builders. Every house is the same, a variant of 3 or 4 ‘models’ arranged in a pattern that maximises the space (maximising in the sense that the space can fit the maximum number of houses not that the space is optimised for the inclusion of landscaping and green space). Having once worked for a housebuilder, it is found that to view an image of these homes without context (i.e., any view of the surrounding area), one could be anywhere in the UK, they all look the same, and they are all soulless.
Compare this with the work of Antoni Gaudi or Mackintosh, the visuality of the work of these architects is breath-taking. No two are alike (as was the point of Art Nouveau, replicating the idea of nature) and even if the aesthetic was ‘not your vibe’ the presence of visual stimuli gives the view a spark of creativity. Mackintosh in particular is an excellent example as, unlike Gaudi, Mackintosh’s work is more minimalist in its ‘ornament’ thus, showing that ornament can have a place in classical or modernist aesthetic.
So, what does this have to do with academic writing?
Academically my background has been formed from art-based fields. From Art as my favourite (and strongest) subject in school, to my 6 years of study in architecture where discussions such as the above were the norm. In any critical work I have performed, the purpose was to analyse not only viewpoints or authors/artists/architects, but to consider the impact and intention of design decisions. For example why choose red over blue in a painting, what is the artist trying to tell us, or make us feel, in choosing that particular colour or designing that space to hold light in such a way. Even in English in school, critical review of literature followed this concept. For myself, the study of the Great Gatsby is one of note, the choice of the yellow car (yellow being symbolic of death) and the green light across the way (symbolic of money and moving forward). This symbolism in literature in particular is where we reach the shores of academic literature.
In academic writing, there is (arguably, I cannot speak for all academics) there is view that ones work should be free of ‘ornament’ as creative writing (perhaps not unlike creative accounting) bears connotations of deceit. While it is absolutely true that data and factual information should not be altered to suggest something else that may be untrue, this does not mean that information cannot be presented using creative writing techniques. Research is already expanding to include creative methodology, with data being presented and analysed in collaboration with artists. If research can benefit from the vision of an artist, then why not include an artists skills in the writing?
Even if we do not use it, we should know how to find it
This is an interesting thought as, I believe that creative writing is already quite prominent in academia. This returns us to my theory paper. The paper is a discourse analysis of accounting technology literature to show why we could benefit from adopting new theories in accounting research. I wrote this paper in the same way I would have written an essay of Adolf Loos or the Great Gatsby, I was not search for the facts about technology in the literature, I wanted to know what the author felt about it. To do that I have to read between the lines, I had to analyse every word chosen and ask ‘why did they chose that word specifically?’, ‘what were they trying to say by choosing that word?’. In using this method, I unearth a treasure trove of symbology, imagery, suggestion, and creativity within the academic literature. The use of imagery and symbolism was particularly prominent throughout a number of papers. This showed me that creativity is (knowingly or unknowingly) a strong part of academic writing. It is perhaps connected to the realm of social science, or aspects that utilise a social, psychological, or human aspect as, we as humans, are far removed from ‘black and white’, there are a host of factors that come into play when discussing subjects pertaining to human behaviour.
What has created further interest however, is also the realisation that critical analysis or review of academic literature (in accounting at least) does not look to these aspects in empirical literature. I have failed to find empirical examples of literature analyses that include these deeper aspects (if you know of one, please send the details my way). Perhaps it is believed that including a creative and personal interpretation in this manner is too subjective however, it could be argued that this could point to important limitations in the research. Maybe something within the study other than the data has caused you to form a certain opinion; thus, what was it, and why would the author want you to feel that way? Even if the stance is to agree that using creative writing techniques is ‘wrong’, should it not still be common practice to look for these techniques?
Should we or Shouldn’t we get creative then?
In short, we should. However, we should be critical of how we use creativity. For example, are we using imagery to represent an event e.g., to compare an accounting scandal to a car crash. The metaphor emphasises the tragedy and trauma of the event without suggesting any misrepresentation of the factual data. The key is these elements, the data and the art, must work together to tell a factual story. Furthermore, perhaps the purpose of the study is to highlight the impact of auditing scandals and thus the intention of the paper is to evoke discussion by using certain imagery/symbolism/word choice to trigger a response in the reader. The important consideration for creative academic is that it cannot diminish the integrity of the data. You can present findings, data, and the overall message of your paper creatively, but you cannot lie.
No matter what Adolf Loos said, there is a difference between ‘ornament’ and ‘crime’…
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Adventuring beyond the PhD (and the grave)…
Originally I intended this to be part of my Creativity post as a quick recap of recent adventures, but as usual, my writing spiralled and the brief update grew into a whole post worth of content. So, let us start this weeks double posting with my most recent adventures. Since the last post I have attended two events, neither PhD subject related but both contributing to my interest in connecting our death culture with accounting.
Glasgow Crematorium – The Glasgow Open Doors Festival

On a very rainy Sunday afternoon a few weeks ago, I set off to explore Scotland’s oldest Crematorium, Glasgow Crematorium. Built in 1895, the crematorium is a wonderful example of Victorian death architecture, relatively simplistic in aesthetic (unusual for the era) but here it is the residents who bring the power to the design. Inside the building is a beautiful multi-storey columbarium with niches filled with an array of ‘urns’ (cremains containers range from marble and timber boxes to the more recognised urn).

The visit included a guided tour that covered all areas of the crematorium, from a glass jar containing the first body cremated on the site (a sheep) to the furnaces, teaching us death-curious visitors the details on how the cremation process is carried out. The tour that was fascinating while incredibly respectful to the process of cremation. The only downfall of the visit was the rain as the crematorium grounds (a necropolis and memorial garden) were too wet too be explored (a good reason for another visit in the future). While it sounds macabre to spend your Sunday, this was a fascinating experience I highly recommend. The columbarium was beautiful, a library of humanity if you will, each niche containing the rich stories of a life once lived. Furthermore, it was incredibly interesting to learn how the business side of cremation works and the important role it plays in the community both in terms of the service given to families and the charitable work they carry out.


If you happen to be around for the next Glasgow open doors festival, this is a must see.
From urns to jars; The Glasgow University Anatomy Museum Open Day
This visit is the reason that we have this post a week late. Last Friday Glasgow University hosted the first of what I believe will a semi-regular event (possibly monthly), an Anatomy Museum open day. This (like the above) was another event found on my Eventbrite scouring sessions, I have visited the Edinburgh University Anatomical Museum (another venue that hosts a monthly open day I believe) so it seemed only right to pay Glasgow a visit.
While the focus here is the contribution to science (there is an option/facility to donate your body here but I could not find a link to add), this is undoubtedly still a place of death and memorialisation. The inhabitants are anonymous and (rightly so) no photos/sketching/recording of any kind are allowed so there is something very different about this place. On the one hand it is fascinating to essentially see what your insides actually look like yet, on the other this creates a strange sensation that you do not get anywhere else where remains are interred. There is a transparency unequivocal in view the actual body parts of a human (or animal in some cases) yet, there is a complete sense of mystery as you will never know anything of this person other than what this particular part of their body looked like.
It was most definitely a powerful and (another) fascinating experience, worth a visit (if you are not squeamish) to either Glasgow or Edinburgh’s anatomy museums (as a note Edinburgh contains more skeletal specimens, Glasgow is more focused on organs, tissue).
Final thoughts (or ramblings) on places of finality…
Both of these visits were almost beyond words, I know places of death are not for everyone however, visiting places like this (for me) are proving so crucial to surviving my PhD. Focusing specifically on the crematorium (and other cemeteries I have visited), the term “resting place” is not just intended for the people interred there. Memorial grounds are wonderful places of reflection. Particularly looking toward older cemeteries, these spaces were designed to also function as green space/parks, places where the living could go to reflect and enjoy nature, art and time with loved ones lost. For those of us visiting sometimes hundreds of years after the inhabitants deaths, it becomes an opportunity to reflect on past, present, and future. Focus turns from modern life’s trials for a few brief moments as you read the details of those around you; who were these people, what were their lives like, who did they leave behind? For myself, visiting a cemetery switches everything else off for a short time, instead of worrying about my PhD, I give a few brief moments to give something back to the people of history. It is said that we die two deaths, one when we physically die and again in the last time someone speaks our name. So every now and then, I find a strange comfort in putting aside my own worries to help a fellow human achieve some kind of immortality…
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