The introduction to this paper noted that a developing normative ``theory'' of
home accounting prescribes techniques and practices emulative of those used
in business. Accounting technologies are proposed as transferable skills, which
can cross boundaries such as the work/home interface (Llewellyn and Walker,
forthcoming), just as they have been conceived as migrating between profitoriented
and public sector organisational domains. Evidence from this study
suggests that accountants may bring their work skills and practices home in
three ways: