A Dissertation in Emergent Semionauts in Financial Accounting

Lennald Verris

The Bretonic philosophy and practice of magic is not entirely alike to other hegemonies of magic practiced in the empire. There is a thread of Superempericist Mannism that is shared with the Empire of Cyrod, that is, a moral that rational thought may overcome the mental mortal stress that encumbers when perceiving the cosmos of Oblivion with our own senses. Additionally we, as well studied bureaumancers in represention of our Queens and Kings, appreciate the Merish tradition that lends to centuries of meditation on words, their power and their execution. While my peoples are not known for the Exomundustentialist leaps and bounds that both Man and Mer have achieved, I feel that it is our attention to detail and the accountancy of said details that Magnus himself appreciates personally. While it is not entirely well known, the philosophy of magicka has been greatly supplemented by the diligent work of provincial quaestors, such as yours truly, in service to High Rock.

During my tenure at the Wayrest Ministry of Finance, I was appointed to oversee several new models for standard accounting practice. This was instigated following a convening of nobility between Daggerfall and Wayrest that had made presence with the Court Executive Magistrates of both kingdoms in request to fund design for accountancy that could further divide the value of goods between trade. You may have heard of this event by its obtuse name “The Dinner of Coin-Shavers” (to which I will hardly digress any further on the derisive attitude of the merchant caste). The truth of the matter revolved around the “Miracle of Peace” which had irreparably warped our political climate. My own resources of scribes, accountants and bureaumancers had already been stretched to their limit in keeping pace with the Ministry of Census, and they had enough on their plate regarding which citizens or land rights still existed or ceased to exist at all after the Dragon-break. Again, you may be familiar with the standard protocol of ontological precensus procedures as of late.

Of course, this emergent calamity upset many of our ruling class, hence new measures aught to be recognized. It was not as such an accountancy of what may have gone missing, but rather what new assets and material resources may have come fresh into existence, and was merely overlooked. Surely this was to be the opus of my career, were I to execute it in an exemplary fashion. This would require more quills than were currently in employ, to which a colleague recommended temporarily hiring students and scholars from the Schools of Julianos, on short term contract. It begged the question as to what applicable skill would theologians offer, to which she replied “You're looking for number crunchers, are you not? Who better to offer theory of mathematics and systems than acolytes of Julianos?” Such a droll retort convinced me well enough, even if on a lark, in retrospect.

Initial projections began as usual, however overly general thinking needed to be identified in order to erase oversights. On the first model, for instance, I would ask “what about our Monetary Unit Principle?”, which devolved into “what is stability in reference to?”, which further rendered to “what can may we assume is contextual of stability without a stable zero?”. Were I to demand “There must be a better protocol for Materiality principle!” would, after much wracking of heads erode into a theoretical debate between Mundus Materialism and Exomundus Materialism, with priests and accountants both going red in the face on either side of the table. I must implore you, these philosophical pursuits among bureaucrats and monks did not degrade as quickly as one might infer. Both professions are reciters of facts and the pursuit of tangibility.

Our reserves of ink and parchment became spoiled with fervent use after weeks of anolysis. All of us present were weary of body, yet energized in spirit by pure annoyance and dedication alone. Servants to supply and feed us ran double-shift as we poured ourselves into this endeavor. It was then only a matter of time that we discovered what our root obstacle was in drafting a complete model for standard accounting practice. Throughout our anolysis, we had been referring to the properties of goods as the derivative of value to our numbers and spreadsheets, when it was in truth the very opposite by nature! Cheese, bread, barrels, ships, ports, exports, provinces – Nay, all of Nirn and the Mundus revolved around a logistical pattern of what is signifying meaning, and what is the cause of being signified. Words, symbols and numbers form the essence of a subject, to which this enlightenment fell all statistical requirements. Broadly speaking, it was everything in the universe that is composed of character symbols, whereas the consonant and vowel sounds that form those words form the Padomaeic c?sura that separate what IS and what IS NOT. The concepts that form around those words are secondary in nature itself, from the grand void between holes in the Aetherius to the binary differences between what composes my own hair.

Upon the finality of this revelation and the completion of texts that would become my ?vre, several scribes, both priest and accountant mysteriously vanished. It was rumored they became upset by these theories alone, and immediately left the city to ruminate. While my final composure of financial practice and protocol did not end up in proper use amongst the gentry and nobility, The Ministry of Finance was gifted a hefty endowment for the body of work. As I recall, a courier in grey robes was sent to deliver the transaction. Unfortunately, I can no longer find my sample of the original manuscripts as proof. Thankfully, this was of no matter to my clients and superiors, as they had either completely forgotten the request entirely, or somehow the problem had solved itself while we were hard at work. No Matter. What fragments I can recall have been an endless source of query to the local Mages' guild, surprisingly. Plenty a man and mer have come knocking on my door to hear me drone on about financial ideologies and ledger-keeping, oddly enough. I don't blame them, however. It takes a keen mind to truly appreciate the written number.