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

Pahl, Jan (2000) Couples and their money: patterns of accounting and accountability in the domestic economy. Accounting, Auditing & Accountability Journal, 13 (4). pp. 502-517. ISSN 0951-3574. (doi:10.1108/09513570010338078) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)
Official URL
http://dx.doi.org/10.1108/09513570010338078

Abstract

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 money are drawn from the Family Expenditure Survey, and from focus groups and interviews. The data were collected in the course of a study on new forms of money, such as credit and debit cards, telephone and Internet banking. The results suggest that the accounting practices of couples are not necessarily consistent, but that they are meaningful. They are not consistent in that different parts of the intra‐household economy are likely to be subject to different types and levels of accountability. They are meaningful in that accounting practices reflect the economic position of the household, the relative incomes of husband and wife and fundamental aspects of their relationship. Banking arrangements, as they record financial history and map past and present relationships, offer a powerful guide to understanding wider issues within marriage and family life.

Item Type: Article
DOI/Identification number: 10.1108/09513570010338078
Uncontrolled keywords: homes; accounting; financial planning; social accounting; accountability
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculties > Social Sciences > School of Social Policy Sociology and Social Research > Sociology
Depositing User: Lisa Towers
Date Deposited: 03 Sep 2019 13:37 UTC
Last Modified: 04 Sep 2019 10:47 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/76154 (The current URI for this page, for reference purposes)
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