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A tale of tar and feathering: the retail price inventory method and the Englishman

机译：焦油和羽毛的故事：零售价盘点法和英国人

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摘要

This paper examines the implementation and operation of a simple method of inventory valuation: the retail price inventory method. Previous research has examined the method's widespread adoption by US department stores during the 1920s. In particular, attention has focused on the disciplinary properties of the method and the creation of visibilities which recast power relations within the store. This paper attempts to extend existing scholarly enquiry by crossing the Atlantic to follow the practical adoption of the method by an Irish department store in the 1930s. The case reveals the extent of employee resistance to the method's adoption, culminating in a physical attack on the accountant employed with its execution. More importantly however, implemented incorrectly, the method failed to deliver the promised surveillance role, but instead yielded an unanticipated consequence. It revealed the gross profitability of the retail component of store trade and hence supported a managerial initiative to expand this side of business activities to the eventual detriment of the former resistant departmental buyers. The paper therefore acknowledges the broader role of a seemingly neutral accounting technique and reinforces the importance of recognising the organisational context of accounting practice.
机译：本文研究了一种简单的库存估价方法：零售价库存方法的实现和操作。先前的研究检查了该方法在1920年代美国百货商店中的广泛采用。特别是，注意力集中在该方法的学科特性和重新塑造商店内部权力关系的可见性上。本文试图通过跨越大西洋以遵循1930年代爱尔兰一家百货公司对该方法的实际采用来扩展现有的学术研究。该案例揭示了员工对采用该方法的抵制程度，最终导致对其实施过程中所雇用会计师的人身攻击。但是，更重要的是，该方法实施不正确，无法发挥应有的监视作用，但产生了无法预料的后果。它揭示了商店贸易零售部分的毛利润，因此支持一项管理计划，以扩大这方面的业务活动，最终损害前抵制的部门买家。因此，本文承认看似中立的会计技术的广泛作用，并强调了认识会计实践的组织环境的重要性。

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