'Men of small standing'? Locating accountants in English society during the mid-nineteenth century

Stephen Walker

European Accounting Review, 2002, vol. 11, issue 2, 377-399

Abstract: The census enumerators' books for three counties in 1851 are utilized to explore the social standing of accountants in early-Victorian England. The objective is to illuminate sources of differential status within the occupation of accountancy and thereby enhance understandings of the problems of boundary definition and closure which confronted those who organized the profession in England from 1870. It is shown that accountants occupied various strata in local social structures, from the professional class to the pauper. Accountants were, however, predominantly positioned on the margins of the middle class and very few of their number exhibited styles of living which contemporaries identified as characteristic of professional men. The findings confirm that the term 'accountant' encompassed a wide range of occupational experiences and employment statuses and its meaning appears to have been subject to spatial variation.

Date: 2002
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DOI: 10.1080/09638180220125562

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