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Lifestyle, status and occupational differentiation in Victorian accountancy

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  • Edwards, John Richard
  • Walker, Stephen P.
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    Abstract

    New insights are offered to the professionalization of accountants in Britain circa 1881 by examining the private foundations of occupational status and identity as manifested by domestic arrangements and residence patterns. Drawing on literature pertaining to the relationship between consumption and socio-cultural differentiation the study deploys empirical evidence from the British census to analyse status identifiers such as servant keeping, household location and neighbourhood composition. These aspects of lifestyle are taken as signifying practices of middle-class affiliation and narratives of the social identification of professional accountants. The extent to which accountants achieved status through consumption practices is illustrated by comparisons with a range of other occupational groups and social classes in Victorian Britain.

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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 35 (2010)
    Issue (Month): 1 (January)
    Pages: 2-22

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    Handle: RePEc:eee:aosoci:v:35:y:2010:i:1:p:2-22

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    Web page: http://www.elsevier.com/locate/aos

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    1. Roy Chandler & John Richard Edwards & Malcolm Anderson, 2008. "Disciplinary action against members of the founding bodies of the ICAEW," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 21(6), pages 827-849, August.
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    3. Walker, Stephen P., 2004. "The genesis of professional organisation in English accountancy," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 29(2), pages 127-156, February.
    4. Malcolm Anderson & John Richard Edwards & Roy Chandler, 2007. "'A Public Expert in Matters of Account': Defining the Chartered Accountant in England and Wales," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 17(3), pages 381-423.
    5. Carnegie, Garry D. & Edwards, John Richard, 2001. "The construction of the professional accountant: the case of the Incorporated Institute of Accountants, Victoria (1886)," Accounting, Organizations and Society, Elsevier, Elsevier, vol. 26(4-5), pages 301-325.
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    Cited by:
    1. Garry D. Carnegie & Christopher J. Napier, 2012. "Accounting's past, present and future: the unifying power of history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 25(2), pages 328-369, February.
    2. John R. Edwards & Malcolm Anderson, 2011. "Writing masters and accountants in England: A study of occupation, status and ambition in the early modern period," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, Emerald Group Publishing, vol. 24(6), pages 685-717, August.

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