However, the site of this “new” perspective is still firmly embedded
within the factory and has yet to embrace the citadel of consumer culture. Sections 2.1
and 2.2 represent an attempt to alert accounting researchers to the potential richness of
adopting consumerism as their cultural context. Two constituent members of consumer
society are considered. Section 2.1 adopts the department store of the early 1910/1920s as
the focus of its inquiry. Drawing on Jeacle (2003a) this subsection examines the role of an
accounting innovation in the creation of the standardised sizing systems that are an
integral aspect of ready-to-wear clothes. In Section 2.2, attention shifts from the past to
the present day to consider the case of the contemporary high street fashion chain. This
discussion is not supported by any empirical investigations. Rather, it is merely an
attempt to merely postulate on the role of accounting within such organisational forms
and the potential fruitfulness of future research in this field.