Purpose: Reflections on pertinent questions of accountability that should be asked when restructuring occurs in tertiary education. Design/methodology/approach: Fictional poem. Findings: Meditation on the impact of restructuring in tertiary education; what drives it and what are the results? Research limitations/implications: Stimulates thought about the restructuring process and how it is approached, as well as the cost and benefits of restructuring. Originality/value: An individual comment on issues often overlooked in restructuring. © Emerald Group Publishing Limited.