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Article
Publication date: 1 April 1989

Shelia Pantry

The Health and Safety Executive in Britain (HSE) has linked with other producers of health and safety databases to develop a CD‐ROM database, OSHROM. OSHROM is produced by…

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Abstract

The Health and Safety Executive in Britain (HSE) has linked with other producers of health and safety databases to develop a CD‐ROM database, OSHROM. OSHROM is produced by SilverPlatter and the paper includes a sample search and retrieved reference. HSE's plans for further CD‐ROM products are outlined.

Details

Program, vol. 23 no. 4
Type: Research Article
ISSN: 0033-0337

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Article
Publication date: 24 April 2007

Garry D. Carnegie and Stephen P. Walker

The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from…

2794

Abstract

Purpose

The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s.

Design/methodology/approach

The study adopts a microhistorical approach involving a detailed examination of actual accounting practices in the Australian home based on 18 sets of surviving household records identified as exemplars and supplemented by other sources which permit their contextualisation and interpretation.

Findings

The findings point to considerable variety in the accounting practices pursued by individuals and families. Household accounting in Australia was undertaken by both women and men of the middle and landed classes whose surviving household accounts were generally found to comprise one element of diverse and comprehensive personal record keeping systems. The findings indicate points of convergence and divergence in relation to the contemporary prescriptive literature and practice.

Originality/value

The paper reflects on the implications of the findings for the notion of the household as a unit of consumption as opposed to production, gender differences in accounting practice and financial responsibility, the relationship between changes in the life course and the commencement and cessation of household accounting, and the relationship between domestic accounting practice and social class.

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 2
Type: Research Article
ISSN: 0951-3574

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