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

Couples and their money: patterns of accounting and accountability in the domestic economy 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

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

Jan Pahl
Accounting Auditing & Accountability Journal , Volume 13 (4): 16 – Oct 1, 2000
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References (32)

Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513570010338078
Publisher site
See Article on Publisher Site

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.

Journal

Accounting Auditing & Accountability Journal – Emerald Publishing

Published: Oct 1, 2000

Keywords: Accounting; Financial planning; Social accounting; Accountability

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