HOUSEHOLD ACCOUNTING AS AN INTERFACE ACTIVITY: THE HOME,THE ECONOMY AND GENDER |
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| Institution: | 1. University of Edinburgh Management School and Department of Accounting and Business Method, The University of Edinburgh, Edinburgh, UK;1. HEC Paris, Department of Accounting and Management Control, 1 Rue de la Libération, 78350, Jouy-en-Josas, France;2. Universität Innsbruck, Department of Organization and Learning, University of Innsbruck School of Management, Universitätsstrasse 15. A, 6020, Innsbruck, Austria;3. Turku School of Economics, Finland;1. Department of Accounting, Laval University, 2325 Rue de l''Université, Québec City, Canada;2. Department of Accounting, Monash University, 900 Dandenong Road, 3145 Caulfield East, Australia |
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| Abstract: | Accounting is an interface activity, an endeavour that allows objects and artefacts to attain value (in use or exchange) across the boundaries of different domains. Accounting achieves this transferability for objects; the concept of accountability does the same for people, as peoples' levels of accountability and responsibility are implicated in assessments of their value and in whether this value is recognised in different spheres of life. The focus of the paper is on accounting and accountabilities at home, through exploring their impact on the interfaces between gender, the home and the economy. This exploration is conducted through an analysis of instructional texts on financial management in the home. It is argued that practices of accounting and accountability are deeply implicated in gender relations, in the ideology of the home and in maintaining the separation between the private and the public realms of activity. |
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