It is possible to explore deeper in accounting and really discover existing problems and problems that some in the field may not have been aware of or was aware of, but had no possible solution to. Remember your dissertation just has to give a solution and state the problem. The success of your solutions isn’t what will pass you, it’s that you have a strong enough understanding of that particular area in your field that you were able to structure a strong, possible solution and observation about the problem, literature relating to the field, and field as a whole.
This is another area where we can totally identify with Montresor. Critics have been arguing for a hundred years over whether Montresor is confessing his sins or bragging about his crimes. We say it’s probably a bit of both.
And this is something we can all relate to. Sometimes we get away with something that other people think is wrong but that we don’t think is wrong. Other times, we know what we did is wrong, and we wish somebody would find out so we can somehow try to make things right.
In both cases, we would love to tell somebody. When we brag, we want somebody to pat us on the back. When we confess, we want forgiveness; we want to be free of the burden of our secrets. And sometimes, we may not even know whether we are bragging or confessing until after we tell.
So, whether you think Montresor is confessing, bragging, or some combination of the two, you can relate to his desire to tell what he’s done, after all of this time.
When Fortunato asks for the motto, the dramatic irony signals the reader that Fortunato is not even remotely capable of understanding his situation. Montresor's family motto is based on the concept of retribution, and it is loosely translated as "No one harms me with impunity" (that is, no one harms me without punishment). Fortunato has no clue that he and Montresor are mirrored in the coat of arms--Fortunato, who is richer and more powerful than Montresor, is represented by the foot crushing the snake; Montresor, a man whose family is declining in power and wealth, is the snake biting Fortunato's heel.