Introduction: “A Metaphorical Analysis of The Love Song of J. Alfred Prufrock by T.S. Eliot” by Alistair Brown
“A Metaphorical Analysis of The Love Song of J. Alfred Prufrock by T.S. Eliot” by Alistair Brown first appeared in Accounting Forum in 2018 and represents a distinctive interdisciplinary contribution to both literary analysis and accounting theory. Drawing from the conceptual theory of metaphor, Brown applies a rigorous typology developed by Perrine (1971) to explore how Eliot’s poem constructs and conveys meaning through various metaphorical forms, particularly those related to accounting. The article argues that Prufrock is rich with accounting metaphors—ranging from explicit (Form 1) to implicit and abstract (Form 4)—that reflect deeper social, psychological, and epistemic dimensions of modern life. Brown suggests that the poem can be read as an intricate account of human experience through an accounting lens, mapping tangible assets, liabilities, and transformative evaluations of the self. This approach challenges traditional boundaries of literary and accounting scholarship, highlighting how metaphor serves as a powerful epistemological bridge between disciplines. By emphasizing metaphor’s role in shaping perception and interpretation, Brown’s study underscores the relevance of poetic texts in critical accounting discourse, affirming Eliot’s poem as both a cultural and metaphorical artefact with implications for understanding reporting, identity, and transformation in the context of modern organizational life.
Summary of “A Metaphorical Analysis of The Love Song of J. Alfred Prufrock by T.S. Eliot” by Alistair Brown
Application of Conceptual Metaphor Theory to Poetry
• Brown uses the theory of metaphor as conceptual rather than linguistic, arguing that “metaphor is located in thought rather than in language” (Ritchie & Zhu, 2015, p. 119).
• This approach positions metaphor as a means of “innovative perspectives and new knowledge of phenomena” (Moerman & van der Laan, 2011, p. 11).- Accounting Metaphors in Eliot’s Poem
• The study finds Prufrock “relies on accounting metaphors that use either unstated vehicle concepts, unstated tenor concepts or both to convey dense messages of accounting” (Brown, 2018, Abstract).
• These metaphors span literal and figurative domains, such as in Form 1 metaphors like “accounting as a gramophone record” (Suarez, 2001). - Use of Perrine’s Typology of Metaphor
• Brown employs Perrine’s (1971) four-form metaphor typology—from explicit metaphors (Form 1) to implicit, abstract ones (Form 4)—to categorize metaphor use in the poem.
• “Form 4 metaphors require the reader to exercise imagination… as the metaphors themselves… appear erratically structured or ambiguous” (Brown, 2018, p. 4). - Fragments of Accounting Identity in the Poem
• The poem’s references to tangible assets like “rooms,” “streets,” and “tables” are interpreted as “symbols of a city’s modernity” and “fragments of reporting identity” (Brown, 2018, p. 11).
• “Oyster-shells” are interpreted as “an early form of account of the environment” (Brown, 2018, p. 6). - Reporting Sublimity and Spiritual Dimensions
• Brown highlights how the poem engages with “the selection, storage and presentation of accounting information” (p. 11).
• The line “I have measured out my life with coffee spoons” is described as “a spiritual emblem of accounting” (p. 11). - Transformative and Aesthetic Accounting
• The poem is said to “dare to pose and respond to far-reaching questions that might otherwise be side-stepped by time-honoured accounting texts” (p. 2).
• Lines like “Do I dare disturb the universe?” are linked to the potential for accounting to “penetrate the ‘laws’ of the social universe” (Boland, 1989, p. 591). - Accounting as a Poetic, Perceptual Act
• Brown argues accounting metaphors in Prufrock “construct an opaque form of an inverted early nineteenth century Abstract of Liabilities and Assets” (p. 11).
• This perspective treats poetry as “a form of accounting scholarship that offers fruitful paths for understanding accounting endeavour” (Gray, Guthrie, & Parker, 2002, p. 1). - Implications for Literary and Accounting Discourses
• Brown concludes that metaphor “encourages readers to seek innovative meanings of accounting” and helps in identifying “the limitations of measurement pursuits” (p. 11).
• He calls for “a considerable epistemic shift from one domain to another to expose the hidden meanings of accounting” in literary texts (p. 12).
Theoretical Terms/Concepts in “A Metaphorical Analysis of The Love Song of J. Alfred Prufrock by T.S. Eliot” by Alistair Brown
 Theoretical Term/Concept |  Explanation |  Referenced Quotation from the Article |
 Conceptual Metaphor Theory | Views metaphor as a cognitive process where meaning is transferred from one conceptual domain (source) to another (target), rather than just being a linguistic flourish. | “The conceptual theory of metaphor ‘holds that metaphor is located in thought rather than in language’” (Ritchie & Zhu, 2015, p. 119). |
 Tenor and Vehicle | Components of a metaphor where the tenor is the subject (literal concept) and the vehicle is the figurative image used to describe it. | “A metaphor comprises a ‘literal’ term (tenor) and ‘figurative’ term (vehicle)” (Brown, 2018, p. 3). |
 Epistemic Transfer | The cognitive shift required to interpret metaphors, especially when source and target domains are abstract or unstated. | “Considerable transfers of meaning from one epistemic element to another are needed to unlock Eliot’s accounting messages” (Brown, 2018, Abstract). |
 Form 4 Metaphor | A highly implicit metaphor where neither the tenor nor vehicle is stated explicitly, demanding higher imaginative interpretation. | “Form 4 metaphors… appear erratically structured or ambiguous” and require “higher order epistemic transfers” (Brown, 2018, p. 4; Walters, 2004, p. 160). |
 Fragments of Accounting Identity | Partial representations of accounting practices and elements (e.g. balance sheets, timekeeping, assets) embedded within poetic or non-financial texts. | “The poem’s references to tangible assets… are interpreted as ‘fragments of reporting identity’” (Brown, 2018, p. 11). |
 Aesthetic Accounting | The symbolic or sensuous representation of accounting concepts, emphasizing emotion, art, and subjectivity. | “The aesthetic form of metaphor brings signification closer to emotive or sensual experience” (Walters-York, 1996, p. 54). |
 Transformative Accounting | A concept of accounting that explores spiritual, ethical, or societal dimensions, often beyond technical or numerical scopes. | “Transformative accounting also accounts for sins and the soul… accounting can be perceived as something sacred” (Brown, 2018, p. 4; Jacobs & Walker, 2004, p. 362). |
 Reporting Sublimity | The poetic or elevated framing of accounting as a medium for storytelling, disclosure, and narrative creation. | “Reporting sublimity is often rendered by personal accounts… where words or music reveal song or speech” (Brown, 2018, p. 4). |
 Performative Approach | Recognizes that meaning arises not just from what is written, but through how texts are enacted or interpreted by readers. | “The fate of any account lies in the actor’s translation” (Catasus, 2008, p. 1007). |
Contribution of “A Metaphorical Analysis of The Love Song of J. Alfred Prufrock by T.S. Eliot” by Alistair Brown to Literary Theory/Theories
 Literary Theory |  Contribution | Referenced Quotation from the Article |
 Reader-Response Theory | Emphasizes the active role of the reader in constructing meaning. Brown’s analysis invites readers to engage deeply with the metaphorical structure, highlighting the subjectivity of interpretation. | “The actor’s processes of translation used in this study are directed towards the purposeful detection and interpretation of accounting-related metaphor-use” (Brown, 2018, p. 3). |
| Post-Structuralism | Supports the view that meaning is not fixed and is generated through interpretation, fragmentation, and ambiguity. Brown shows how metaphors challenge literal meanings and encourage multiplicity. | “Texts may be open to arbitrariness and go beyond one-to-one correspondence” (Brown, 2018, p. 3). |
| Cognitive Poetics | Integrates linguistics and literary criticism, showing how cognition shapes interpretation of literary texts. Brown uses conceptual metaphor theory to show how cognition structures literary meaning. | “Metaphors… are constituted by relationships among concepts” and serve “to lend substance to abstract or elusive concepts” (Walters-York, 1996, p. 119). |
 New Historicism | Connects literature to its cultural, social, and economic context. Brown examines Eliot’s background in banking and accounting to interpret the poem’s metaphoric imagery. | “Eliot may have been exposed to facets of accounting and accountability that ultimately influenced the discourse, signification and textuality of the poem” (Brown, 2018, p. 2). |
 Interdisciplinary Literary Theory | Promotes integrating methods and insights from other disciplines. Brown’s work bridges literary analysis and accounting theory, opening new paths for interpretation. | “The relevance of interpreting the forms of accounting metaphors… is that it draws attention to accounting’s presence in a social and historical milieu” (Brown, 2018, p. 2). |
 Aestheticism and Symbolism | Brown shows how Eliot’s symbolic and aesthetic language can be interpreted through metaphorical structure, reflecting both sensory imagery and deeper symbolic meanings. | “The expressive aesthetic form of accounting renders a prosaic and spiritual account by Prufrock” (Brown, 2018, p. 11). |
 Existential Literary Criticism | The poem is traditionally seen as reflecting existential anxiety. Brown complements this by linking Prufrock’s indecision to metaphors of measurement, liability, and identity. | “The eventual absence of non-current property assets… are then overtaken by the intangible liabilities of human anguishes for reflection, re-reflection and self-doubt” (Brown, 2018, p. 11). |
Examples of Critiques Through “A Metaphorical Analysis of The Love Song of J. Alfred Prufrock by T.S. Eliot” by Alistair Brown
| Literary Work | Critique via Brown’s Metaphorical Framework | Explanation Using Brown’s Method |
 ️ The Waste Land – T.S. Eliot | Form 4 Metaphors & Reporting Sublimity | Similar to Prufrock, this poem’s fragmented structure and spiritual decay can be read through metaphors of accounting “liabilities,” “broken time,” and “intangible losses” — highlighting disordered epistemic systems (Brown, 2018, pp. 4, 11). |
 The Great Gatsby – F. Scott Fitzgerald | Fragments of Accounting Identity & Aesthetic Accounting | Gatsby’s lavish lifestyle and obsession with wealth can be viewed as metaphorical “balance sheets” of identity and emotion—symbolizing how self-worth is calculated and presented aesthetically (Brown, 2018, p. 4). |
 Heart of Darkness – Joseph Conrad | Transformative Accounting & Epistemic Transfer | Marlow’s journey can be analyzed as a metaphorical audit of colonialism’s moral bankruptcy, requiring “epistemic shifts” between imperial rhetoric and inner truth (Brown, 2018, pp. 3–4). |
| Hamlet – William Shakespeare | Form 3 Metaphors & Existential Measurement | Hamlet’s delays and soliloquies can be seen as metaphorical “revisions,” where action is deferred like a financial audit. “Do I dare disturb the universe?” echoes Hamlet’s own paralysis (Brown, 2018, p. 8). |
Criticism Against “A Metaphorical Analysis of The Love Song of J. Alfred Prufrock by T.S. Eliot” by Alistair Brown
Overextension of Accounting Frameworks
The analysis might be seen as forcing accounting metaphors onto a poem not originally intended to carry such meanings, potentially overshadowing its literary, existential, and modernist themes.
Limited Engagement with Broader Literary Criticism
Brown focuses primarily on accounting metaphors and gives less attention to well-established literary interpretations, such as psychoanalytic, feminist, or formalist readings of Prufrock.- Risk of Reductionism
By interpreting complex poetic imagery through the lens of accounting, there’s a risk of reducing the poem’s rich ambiguity to technical or disciplinary terms, limiting the scope of its literary resonance. 
Speculative Metaphor Interpretation
The identification of Form 4 metaphors—where neither tenor nor vehicle is stated—can appear speculative or subjective, as it relies heavily on inferred meanings not directly supported by textual evidence.
Interdisciplinary Accessibility
While innovative, the highly specialized accounting terminology may alienate readers from literary or humanities backgrounds unfamiliar with accounting theory or jargon.
Historical Context May Be Overstated
The argument that Eliot’s accounting-related background significantly shaped Prufrock may be overstated, especially given that he wrote the poem before his formal employment at Lloyd’s Bank.
Potential Confirmation Bias
Since the analysis sets out to find accounting metaphors, there’s a chance it selectively highlights lines that suit this interpretation while ignoring those that resist such reading.
Representative Quotations from “A Metaphorical Analysis of The Love Song of J. Alfred Prufrock by T.S. Eliot” by Alistair Brown with Explanation
 Quotation | Explanation |
| “The poem relies on accounting metaphors that use either unstated vehicle concepts, unstated tenor concepts or both to convey dense messages of accounting.” (Abstract) | Highlights how Eliot’s metaphors operate on a conceptual level, requiring deep interpretation to uncover implicit financial imagery. |
| “Metaphors… transfer meaning from one epistemic element or domain to another to generate new understandings.” (p. 1) | Emphasizes metaphor as a cognitive bridge, aligning with conceptual metaphor theory central to Brown’s framework. |
 “Form 4 metaphors… appear erratically structured or ambiguous.” (p. 4) | Introduces the most complex metaphor category—neither literal nor figurative terms are named—requiring imaginative leaps. |
| “The poem’s references to tangible non-current property assets… are interpreted as fragments of reporting identity.” (p. 11) | Links the material imagery in the poem (e.g., streets, rooms) with accounting’s structural components, such as asset classification. |
| “Do I dare disturb the universe?” also reminds audiences of the potentiality of accounting… (p. 8) | Connects Prufrock’s existential questioning with the transformative, even philosophical, power of accounting theory. |
| “Measured out my life with coffee spoons” might be seen as a spiritual emblem of accounting… (p. 11) | Reinterprets this iconic line as an understated metaphor for accounting’s obsession with measurement and detail. |
| “Accounting’s transformative precepts create symbolic power structures of control over domains of attire and vanity.” (p. 8) | Demonstrates how accounting extends metaphorically into cultural, aesthetic, and personal identity domains. |
| “Poetry is recognized as a form of accounting scholarship that offers fruitful paths for understanding accounting endeavour.” (p. 4) | Reframes poetry as an epistemological tool that can be used for critical insights into accounting practice. |
| “The Love Song dares to question accounting’s deeper purpose…” (p. 12) | Suggests that Eliot’s work can critique and reimagine accounting beyond numbers—into ethical and philosophical realms. |
| “Readers must make a considerable epistemic shift… to expose the hidden meanings of accounting resting behind the poem’s images.” (p. 12) | A call to readers to engage cognitively and creatively, as understanding the metaphors demands an interdisciplinary mindset. |
Suggested Readings: “A Metaphorical Analysis of The Love Song of J. Alfred Prufrock by T.S. Eliot” by Alistair Brown
- Brown, Alistair. “A metaphorical analysis of the love song of J. Alfred Prufrock by TS Eliot.” Accounting Forum. Vol. 42. No. 1. No longer published by Elsevier, 2018.
- Locke, Frederick W. “Dante and T. S. Eliot’s Prufrock.” MLN, vol. 78, no. 1, 1963, pp. 51–59. JSTOR, https://doi.org/10.2307/3042942. Accessed 12 Apr. 2025.
- Lowe, Peter. “Prufrock in St. Petersburg: The Presence of Dostoyevsky’s Crime and Punishment in T. S. Eliot’s ‘The Love Song of J. Alfred Prufrock.’” Journal of Modern Literature, vol. 28, no. 3, 2005, pp. 1–24. JSTOR, http://www.jstor.org/stable/25167524. Accessed 12 Apr. 2025.
- Jacobs, Willis D. “T. S. Eliot’s ‘The Love Song of J. Alfred Prufrock.’” The News Bulletin of the Rocky Mountain Modern Language Association, vol. 8, no. 1, 1954, pp. 5–6. JSTOR, https://doi.org/10.2307/1346407. Accessed 12 Apr. 2025.