Abstract
Purpose – The purpose of this paper is to set out a research agenda for the study of accounting and
everyday life. Reiterating Hopwood’s seminal call, the paper aims to stress the importance of the
everyday for furthering not only an understanding of accounting practice, but also culture more
generally. For example, the study of the everyday may shed light on the calculative technologies at
play in significant cultural shifts and transformations.
Design/methodology/approach – The paper draws on secondary literature to illustrate the
potential of adopting a cultural context in accounting research. In addition, it also suggests new
research sites firmly embedded in the everyday.
Findings – The paper is structured around three sections, each of which examines a particular aspect
of everyday culture. In consumerism, the role of an overhead allocation technique in the creation of
garment standardised sizing systems is explored. The potential role of accounting within the
contemporary fashion industry is also suggested in this section. In the home section, the impact of
standard costing practices in the dissemination of a classically inspired style of interior design and
exterior architecture is discussed. In the final section, the significance of leisure and entertainment in
everyday life is considered and some suggestions made regarding sites for future research in this field.
Originality/value – The paper’s value arises from highlighting the potential of the everyday as a
site for furthering an understating of accounting. In particular, it calls on researchers to recognise the
significance of the everyday and to broaden the cultural context of their studies to encompass
everyday activities.
Keywords Accounting, Consumerism, Culture, Architecture, Leisure activities, Entertainment
Paper type Conceptual paper