2.2 The case of the high street fashion chain
Turning now from the grand dame of consumerism to a relative newcomer on the
shopping scene, this subsection considers the high street fashion chain as a site of
accounting research. The term “high street” tends to be associated more with UK retail
sector; the “shopping mall” is perhaps a more useful terminology from a US perspective.
However, regardless of the phraseology used, these fashion retailers are well-recognised
players on the international fashion scene. For example, consider chains such as Gap,
Zara and H&M. With a vast worldwide branch network, these corporations effectively
determine the daily garb of the masses. They are a dominant presence in everyday life,
situated as they are on the high street of nearly every town or appearing as the anchor
store in every shopping mall. Indeed, their physical presence has been difficult to ignore
in recent years. However, ignored they have been by accounting researchers.
Accounting scholarship has yet to make any constructive inroads into understanding
the operation of the craft in this forum.