Reformed accountant – The Soul of Enterprise brings me full circle to that first sitting of reading Gilder’s penetrating insights. It is a journey that illuminates the opportunity cost of the accounting career I chose, which was the road not taken that of the economist. I traded away, for the ability to capture and record the historical cost of everything, an understanding of the nature and origins of value, wealth, and poverty. It was not until later in my career, after I left the then Big Eight accounting firm of KPMG that I understood this opportunity cost was increasingly becoming prohibitive. I came to recognize I was ensconced in the accountant’s worldview, a belief system and body of knowledge that cannot really explain how wealth is created it can only record it after the fact. Accounting is not a theory, so it cannot help us peer into the future; it can only provide assurance on the past. It understands nothing but itself, since it is an identity equation. Worse, it leads businesspeople to believe they can only manage what they can measure, as if weighing ourselves more frequently will change our weight. It confuses cause and effect, and results with process. It can audit the drunk’s bar bill, but cannot change or explain his behavior. Even more pernicious, it focuses businesspeople on solving problems and fretting over yesterday, rather than pursuing opportunities and creating our futures, resulting in a costly mediocrity.