Charles Dickens and Accountants

​Uriah Heep, a character from Charles Dickens' novel "David Copperfield," is often remembered as a notoriously deceitful and manipulative figure, including in his role as an accountant and clerk. His character is emblematic of bad accounting practices for several reasons:

1. **Deception and Fraud**: Heep is known for his underhanded methods, engaging in fraudulent activities and manipulating financial records to his advantage.

2. **False Pretenses**: He presents himself as 'umble' (humble), using this guise to deceive others and advance his own interests, which is contrary to the ethical transparency expected in accounting.

3. **Betrayal of Trust**: Heep abuses his position of trust within the firm of Wickfield, demonstrating a lack of integrity that is crucial in accounting.

4. **Manipulation and Control**: Heep's actions go beyond mere financial manipulation; he tries to control and influence other characters for his personal gain.

Uriah Heep's character is a literary illustration of unethical behavior in the accounting profession, highlighting the importance of integrity, honesty, and ethical practices in financial matters. His actions and the consequences thereof serve as a cautionary tale about the dangers of deceit and corruption in accounting and financial management.