You may have seen a Little Free Library on a neighbor’s front lawn: a small structure housing a collection of books that anyone can borrow. A look inside usually reveals an assortment of fiction and nonfiction and books for both children and adults. However, over the summer of 2022 it was reported1 that some sick person had left behind a book other than the usual banal fare … an accounting textbook. Specifically, the seventh edition of Managerial Accounting by Ronald W. Hilton.
The first line of the reporting article asked: “What kind of monster does this?!”
I looked up managerial accounting and fell asleep halfway through the second sentence of the Wikipedia page devoted to the subject.2 Therefore, I have deduced that 1) whoever added this book to the Little Free Library did so as a service to anyone having trouble sleeping, and 2) there should be more nighttime accounting books in Little Free Libraries. Titles could include:
- Goodnight, Mortgage Insurance Premium Deduction
- Dream Tax Software: A Bedtime Journey
- Don’t Let the Commissioner Stay Up Late
- Where Do IRS Transcript Codes Sleep at Night?