Identifying the woman behind the "railed-in desk": The proto-feminisation of bookkeeping in Britain

Walker, Stephen Paul 2003. Identifying the woman behind the "railed-in desk": The proto-feminisation of bookkeeping in Britain. Accounting, Auditing & Accountability Journal 16 (4) , pp. 606-639. 10.1108/09513570310492326

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Abstract

The study combines data from the electronic version of the transcribed census enumerators’ books and documentary sources to analyse the entry of women to bookkeeping in late nineteenth century Britain. The paper explores the chronology of the feminisation of bookkeeping and presents a socio-demographic profile and sectoral distribution of women bookkeepers. The study renders more visible the existence of female accounting labour on the boundaries of the private/public divide. It is shown that previous commentators have failed to identify the early sex-typing of bookkeeping in the south of England and in retailing and distribution. The liberal feminist movement and the use of women as cheap or unremunerated labour are offered as explanations for the employment of female accounting functionaries.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	D History General and Old World > D History (General) > D204 Modern History D History General and Old World > DA Great Britain H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Accountancy history; Book keeping; Nineteenth century; United Kingdom; Women
Publisher:	Emerald
ISSN:	0951-3574
Last Modified:	19 Mar 2016 23:08
URI:	https://orca.cardiff.ac.uk/id/eprint/40051

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