Imaginary numbers

Purpose –The purpose of this poem is to consider budgeting in relation to some of the words that feature in number theory.
Approach – The poem consists of three four-line stanzas, in free verse but with elements of half rhyme.
Findings – The poem suggests that, although budgeting involves imagination of a future that might not come to exist, it is still an activity of value and to be taken seriously.
Originality/value – The poem focuses on a key management accounting tool, namely the budget.