This quote really speaks to me. I love games. Always have.
All sorts of games. Heck, I’ve played tabletop strategy wargames[i]
(sometimes on-and-off) from the age of five. Tabletop wargames, if you have
never heard of them before, are like chess played on three dimensional
battlefields using miniature models and terrain (most include a chance mechanic
like dice or cards to help resolve actions). I find I’m most successful when I
treat things like a game. I engage more in games, I take feedback and learn
better when I’m trying to get better at a game. I treat work like a game. I try
to be the best at what I do, I try to maximise my performance but ultimately I
try to have fun and that I think is the critical point. I engage more when I’m
enjoying something; when something is fun. I think sometimes I lose sight of
the ‘fun factor’ in things or I forget to enjoy something (or more importantly,
make it enjoyable). I haven’t got far through Chapter 2 and I’ve already
written a heap about two sentences but I’ve spent a lot of time on this quote
because it’s important. I couldn’t tell you how many tabletop games I’ve played
and they all have varying themes, backgrounds, scales and feel. One thing is
consistent though: they all have rules. And first, and most important, thing is
first: you need to know them.
Rules are designed to level a playing field. In my experience
with games, the best ones are the ones that are balanced with rules that make
sense and have clear intentions. The rules allow you to have fun. Too many
rules make a game too prescriptive and limits your ability to form your own
strategies and approaches. Too few rules or poorly written rules can be
confusing and leave the game open to manipulation through interpretation. The
best games have just enough rules to set clear boundaries leaving you some room
to approach things in different ways. The point I want to make is this: the
rules that are created for games define the reality of the game and that
reality allows you to immerse yourself. This same point applies to financial
accounting. The rules are the same for everyone, they are designed to create a
level playing field so everyone can immerse themselves in the game. The hard
part is being better than everyone else.
One of the most important things I’ve learnt about rules,
especially when it comes to interpreting and disputing them, is that there two
ways to consider them: rules as written and rules as intended. It’s important
to consider the duality of rules in that sense, as what the rule intends to
achieve might be different from the reality of the way the rule is written. If
you consider this in relation to legislation, if a rule is written as open to
interpretation, a loophole may result for someone to exploit and create unfair
advantage, which is why it’s important that those writing the rule (as
written), write them very well. I’ve experienced an argument like this in
numerous games and it never creates a good experience for the people who end up
exploited. As a result, it’s reassuring to see that there are so many standards
set by the variety of bodies mentioned in this text. The concept of ‘rules as
intended’ is important for a different reason.
In section 2.2 you refer to the fact that there can’t be a
rule for everything. When you’ve played a game for a while, you start understand
the flavour and the bulk of rules define how most things interact through cause
and effect and as a result you begin to understand the intentions of the game’s
designer. In accounting, there can’t be a rule for everything and the message I get from this is you have to consider
rules as intended and by extension, have an understanding of what is right and
wrong. At the very least, forming your own principles of what is right or
wrong. This concept is particularly relevant to relevance and faithful
representation. The intention behind the relevant rules in this case are to
allow people to make informed decisions with the appropriate level of
disclosure.
In summary, I think the most important concept I take from
all of this, is that regardless of whether you consider accounting a game or
serious business, you have to understand the rules. Not understanding the rules
purely as they are written, but understanding the concept of a rule and its
intention to create personal, fundamental principles to play the game by. That
is how you get good at a game.
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