If accounting theory is really as bizarre and illogical as all that, it sounds as though it ought to be right up Danny's alley (as it were). Maybe he's just not approaching it with the right attitude.

Accounting always looked very boring from where I was sitting (in a typing chair, typing figures neatly and with no mistakes or you had to start again into a manual typewriter on A3 paper before computers were properly invented). But I'm prepared to believe I was wrong. Certainly all the accountants I ever worked for were barking mad. I always assumed they just started out that way, but who knows?