DGSB - Research News
How easy can the barley brie: Drinking culture and accounting failure at the end of the 19th century in Britain
Dr Simona Scarparo, with W Jackson, A Paterson & C. Pongs
Dr Simona Scarparo and three colleagues, has had a paper published in Accounting, Auditing & Accountability (ERA-A*) which deals with the development of the historical accounting research agenda further into the area of popular culture. In this work, Dr Scarparo and her colleagues examine the discourses that surrounded the drinking of alcohol in 19th century Britain. It also explores how an accounting failure disrupted the tension between the two established competing discourses, leading to a significant impact on UK drinking culture at the end of the 19th century.
The paper employs both primary and secondary sources. Secondary sources are used to develop the main themes of the discourses deployed by the temperance societies and the whiskey companies. Primary sources derived from the contemporary press are employed, as necessary, in support.
The paper demonstrates that accounting, although it may not be central to a discourse or other social structure, can still have a profound impact upon cultural practices. The potential for research into culture and accounting should not therefore be dismissed if no immediate or concrete relationship between culture and accounting can be determined. Further support is provided for studies that seek to expand the accounting research agenda into new territories.
This paper was published in vol. 25, iss. 4 of Accounting, Auditing & Accountability. This journal is A*ranked in the ERA 2010 list, and ABDC-A ranked. The journal can be accessed at Emerald Insight .
Dr Simona Scarparo can be contacted at the following email address: s.scarparo@deakin.edu.au
