ABSTRACT
Defoe's wide knowledge and expertise included his roles as an experienced and practical accountant and a theoretical accountant who was well ahead of his time. The different threads making up this pattern are summarised here.
Defoe's Robinson Crusoe is supposed to have used accounting to keep a record of his situation while shipwrecked. Upon close examination this is found to be wanting in several material respects, despite Defoe's demonstrated competence as an accountant.
