Accounting, Auditing & Accountability Journal: Volume 13 Issue 4

Accounting at home: some interdisciplinary perspectives

Stephen P. Walker, Sue Llewellyn

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…

From an envelope to a dream note and a computer – The award‐winning experiences of post‐war Japanese household accounting practices

Naoko Komori, Christopher Humphrey

This paper explores the development of household accounting practice in post‐war Japan through a review of reported experiences of the winners of an annual accounting prize scheme…

Home accountants: exploring their practices

Deryl Northcott, Bill Doolin

Little is known of how accounting is used in the home, or about the potential relevance of business‐like techniques in this domain. This paper reports findings from an exploratory…

Couples and their money: patterns of accounting and accountability in the domestic economy

Jan Pahl

The financial arrangements of married and as‐married couples are examined in the light of ideas taken from the field of accounting and accountability. Data on couples and their…

Household accounting in Germany – Some statistical evidence and the development of new systems

Michael‐Burkhard Piorkowsky

Following an introduction to household accounting in Germany, the paper presents the results of research projects on accounting practices in private households and reports on the…

Representing the household: in and after national income accounting

Julie Froud, Colin Haslam, Sukhdev Johal, Karel Williams

Explains how and why the household should, and could, be an object of analysis for a new social accounting. It shows that the household has been neglected in national income…