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Accounting and everyday life: towards a cultural context for accounting research

Author

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  • Ingrid Jeacle

Abstract

Purpose - The purpose of this paper is to set out a research agenda for the study of accounting and everyday life. Reiterating Hopwood's seminal call, the paper aims to stress the importance of the everyday for furthering not only an understanding of accounting practice, but also culture more generally. For example, the study of the everyday may shed light on the calculative technologies at play in significant cultural shifts and transformations. Design/methodology/approach - The paper draws on secondary literature to illustrate the potential of adopting a cultural context in accounting research. In addition, it also suggests new research sites firmly embedded in the everyday. Findings - The paper is structured around three sections, each of which examines a particular aspect of everyday culture. In consumerism, the role of an overhead allocation technique in the creation of garment standardised sizing systems is explored. The potential role of accounting within the contemporary fashion industry is also suggested in this section. In the home section, the impact of standard costing practices in the dissemination of a classically inspired style of interior design and exterior architecture is discussed. In the final section, the significance of leisure and entertainment in everyday life is considered and some suggestions made regarding sites for future research in this field. Originality/value - The paper's value arises from highlighting the potential of the everyday as a site for furthering an understating of accounting. In particular, it calls on researchers to recognise the significance of the everyday and to broaden the cultural context of their studies to encompass everyday activities.

Suggested Citation

  • Ingrid Jeacle, 2009. "Accounting and everyday life: towards a cultural context for accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 6(3), pages 120-136, July.
  • Handle: RePEc:eme:qrampp:v:6:y:2009:i:3:p:120-136
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    References listed on IDEAS

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    1. Ingrid Jeacle, 2005. "Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet-Maker," Abacus, Accounting Foundation, University of Sydney, vol. 41(2), pages 117-137.
    2. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    3. Annisette, Marcia, 2003. "The colour of accountancy: examining the salience of race in a professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 639-674.
    4. Walker, S. P., 1998. "How to secure your husband's esteem. Accounting and private patriarchy in the British middle class household during the nineteenth century," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 485-514.
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    Citations

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    Cited by:

    1. repec:eee:aosoci:v:64:y:2018:i:c:p:44-54 is not listed on IDEAS
    2. David Smith & Kerry Jacobs, 2011. "“Breaking up the sky”: The characterisation of accounting and accountants in popular music," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(7), pages 904-931, September.
    3. repec:eee:crpeac:v:34:y:2016:i:c:p:36-59 is not listed on IDEAS
    4. 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, vol. 25(2), pages 328-369, February.
    5. repec:eee:crpeac:v:46:y:2017:i:c:p:54-74 is not listed on IDEAS
    6. Jeacle, Ingrid & Carter, Chris, 2011. "In TripAdvisor we trust: Rankings, calculative regimes and abstract systems," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 293-309.
    7. repec:eee:crpeac:v:22:y:2011:i:6:p:593-607 is not listed on IDEAS
    8. Killian, Sheila, 2015. "“For lack of accountability”: The logic of the price in Ireland’s Magdalen Laundries," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 17-32.

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