Identifying the woman behind the “railed‐in desk”: The proto‐feminisation of bookkeeping in Britain

Abstract

The study combines data from the electronic version of the transcribed census enumerators’ books and documentary sources to analyse the entry of women to bookkeeping in late nineteenth century Britain. The paper explores the chronology of the feminisation of bookkeeping and presents a socio‐demographic profile and sectoral distribution of women bookkeepers. The study renders more visible the existence of female accounting labour on the boundaries of the private/public divide. It is shown that previous commentators have failed to identify the early sex‐typing of bookkeeping in the south of England and in retailing and distribution. The liberal feminist movement and the use of women as cheap or unremunerated labour are offered as explanations for the employment of female accounting functionaries.

Citation

Walker, S.P. (2003), "Identifying the woman behind the “railed‐in desk”: The proto‐feminisation of bookkeeping in Britain", Accounting, Auditing & Accountability Journal, Vol. 16 No. 4, pp. 606-639. https://doi.org/10.1108/09513570310492326