Accounting for murder

by Emma Lathen

**Before he could expose a big financial swindle, Clarence Fortinbras was interrupted. He always said that office life would kill him.** **Exit Fortinbras. Enter John Putnam Thatcher.** Clarence Fortinbras is a revered name in the world of accounting; retired professor and author of the standard university textbook on accounts receivable, he is a man passionately in love with his chosen discipline. National Calculating Company is a struggling business-machine firm that has suffered several years in a row of falling profits and dividends. Self-appointed leader of a rogue stockholder’s group, Fortinbras is on a crusade to get to the bottom of any jiggery-pokery and obtains a court order allowing him to conduct a thorough audit of the company books. When he is found strangled with the cord to his own adding machine, National Calculating is plunged into a stock crisis and Sloan Guaranty Trust sends in senior banker John Putnam Thatcher in an attempt to stop a financial hemorrhage. What did