The paper explores the potentialities for accounting research on the household, individual and family. It is suggested that the home has not been construed in accounting as an arena worthy of academic study due to the preoccupation with concerns in the glamorised and professional world of the “public”. Yet, the social and behavioural implications of the practice of accounting in the home are potentially as profound as they are in institutions which inhabit the public domain. The paper presents a series of vignettes of the manner in which issues pertaining to accounting and accountability have engaged practitioners in other disciplines. It attempts to reveal interfaces between accountants and students of the home drawn from history, law, personal finance, economics and statistics, and sociology. Argues that the accounting academy has a significant contribution to make in the “explosion” of research activity on household‐family systems in their contemporary and historical perspectives. Such participation would also enrich our understanding of accounting as a social and institutional practice.
Walker, S. and Llewellyn, S. (2000), "Accounting at home: some interdisciplinary perspectives", Accounting, Auditing & Accountability Journal, Vol. 13 No. 4, pp. 425-449. https://doi.org/10.1108/09513579910270129aDownload as .RIS
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