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Accounting and everyday life: towards a cultural context for accounting research

机译：会计与日常生活：面向会计研究的文化背景

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Purpose – The purpose of this paper is to set out a research agenda for the study of accounting and everyday life. Reiterating Hopwood's seminal call, the paper aims to stress the importance of the everyday for furthering not only an understanding of accounting practice, but also culture more generally. For example, the study of the everyday may shed light on the calculative technologies at play in significant cultural shifts and transformations. Design/methodology/approach – The paper draws on secondary literature to illustrate the potential of adopting a cultural context in accounting research. In addition, it also suggests new research sites firmly embedded in the everyday. Findings – The paper is structured around three sections, each of which examines a particular aspect of everyday culture. In consumerism, the role of an overhead allocation technique in the creation of garment standardised sizing systems is explored. The potential role of accounting within the contemporary fashion industry is also suggested in this section. In the home section, the impact of standard costing practices in the dissemination of a classically inspired style of interior design and exterior architecture is discussed. In the final section, the significance of leisure and entertainment in everyday life is considered and some suggestions made regarding sites for future research in this field. Originality/value – The paper's value arises from highlighting the potential of the everyday as a site for furthering an understating of accounting. In particular, it calls on researchers to recognise the significance of the everyday and to broaden the cultural context of their studies to encompass everyday activities.
机译：目的–本文的目的是为会计和日常生活研究制定一个研究议程。重申霍普伍德的开创性建议，该论文旨在强调日常生活的重要性，不仅要加深对会计实务的理解，而且要更广泛地了解文化。例如，每天的学习都可以揭示重要的文化转变和转变中正在发挥作用的计算技术。设计/方法论/方法-本文借鉴辅助文献来说明在会计研究中采用文化背景的潜力。此外，它还建议每天牢固地嵌入新的研究站点。调查结果–本文围绕三个部分进行结构分析，每个部分都对日常文化的特定方面进行了研究。在消费主义中，探索了开销分配技术在服装标准化尺寸系统的创建中的作用。本节还建议了会计在当代时尚行业中的潜在作用。在家庭部分中，讨论了标准成本核算方法在传播受古典启发的室内设计和外部建筑风格中的影响。在最后一节中，考虑了休闲和娱乐在日常生活中的重要性，并就此领域的未来研究场所提出了一些建议。原创性/价值–本文的价值源于突出日常工作的潜力，进一步加剧了对会计的低估。特别是，它呼吁研究人员认识到日常的意义，并扩大其研究的文化背景，使其涵盖日常活动。

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