More Than a Numbers Game is rich in business and accounting history. We learn about the Merchants of Venice and why they had a strategic advantage. We also learn about the many flaws and imperfections of financial reporting, where completeness and consistencies are impossible.This conversation is geared toward non-accounting students and professionals where additional topics include the one-page report by the early railroads, what was included in the first modern financial report in 1903, the many names for the bottom line, Sarbanes–Oxley, and a stronger focus on liberal arts in higher education.