scholarly journals Accounting for the male domination through legislative empowerment of upper-middle class women in the early nineteenth century Spain

2018 ◽  
Vol 31 (4) ◽  
pp. 1174-1198 ◽  
Author(s):  
María Dolores Capelo Bernal ◽  
Pedro Araújo Pinzón ◽  
Warwick Funnell

Purpose The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analyzing a Spanish upper-middle class Catholic family in the early nineteenth century, the research focuses on the reciprocal interaction of accounting with practices and processes of daily life in a rigid patriarchal socio-cultural and juridical context. Design/methodology/approach This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents concerning the family. The large number of letters which have survived has facilitated an in-depth study of the people who were affected by accounting calculations. Findings In a juridical context where women were conceived as merely the means for the circulation of property between two families, the evidence shows that accounting provided the proof of women’s patrimony value and the means to facilitate their recovery in this cosification process. Although women had a little involvement in the household’s accounting and management, they demonstrated confidence in accounting, fulfilling a stewardship function for the resources received. Also, evidence shows that by using accounting practices to shield supposedly defenseless women, this reinforced male domination over women and promoted the view that the role of women was as an ornament and in need of a good husband. Originality/value Contrasting with the Anglo-Saxon contemporary context, the Spanish law preserved a woman’s property rights, guaranteeing recovery of properties owned by her before marriage should the marriage be legally annulled or be dissolved because one of the spouses’ death. This required a detailed accounting of the wife’s properties brought to her marriage, most especially regarding the dowry provided by her family.

2011 ◽  
Vol 66 (1) ◽  
pp. 1-36
Author(s):  
Adrian J. Wallbank

Adrian J. Wallbank, "Literary Experimentation in Rowland Hill's Village Dialogues: Transcending 'Critical Attitudes' in the Face of Societal Ruination" (pp. 1–36) In the aftermath of the French "Revolution Controversy," middle-class evangelical writers made a concerted effort to rehabilitate the moral fabric of British society. Hannah More's Cheap Repository Tracts (1795–98) are recognized as pivotal within this program, but in this essay I question whether they were really as influential as has been supposed. I argue that autobiographical evidence from the period demonstrates an increasing skepticism toward overt didacticism, and that despite their significant and undeniable penetration within working-class culture, the Cheap Repository Tracts, if not all "received ideologies," were increasingly being rejected by their readers. This essay examines the important contribution that Rowland Hill's Village Dialogues (1801) made to this arena. Hill, like many of his contemporaries, felt that British society was facing ruination, but he also recognized that overt moralizing and didacticism was no longer palatable or effective. I argue that Hill thus experimented with an array of literary techniques—many of which closely intersect with developments occurring within the novel and sometimes appear to contradict or undermine the avowed seriousness of evangelicalism—that not only attempt to circumvent what Jonathan Rose has described as the "critical attitudes" of early-nineteenth-century readers, but also effectively map the "transitional" nature of the shifting literary and social terrains of the period. In so doing, Hill contributed signally to the evolution of the dialogue form (which is often synonymous with mentoring and didacticism), since his use of conversational mimesis and satire predated the colloquialism of John Wilson's Noctes Ambrosianae (1822–35) and Walter Savage Landor's Imaginary Conversations (1824–29).


2019 ◽  
pp. 009614421987786
Author(s):  
Joe Curran

Nineteenth-century Dublin and Edinburgh were “stateless capitals”; they were no longer home to parliaments but still had many of the characteristics of a capital city. This article begins to explore the idea that the stateless capital constitutes a particular type of city. It analyses philanthropic activity to assess how middle-class life in each city was affected by their positions as stateless capitals. In particular, it examines the significance of the close interactions between central state and philanthropy that helped to shape stateless-capital status in early nineteenth-century Dublin but not Edinburgh. It argues that central state intervention in Dublin did not dampen the vibrancy of associational culture, but it did politicize philanthropy, reducing voluntary organizations’ ability to mediate social conflict. More seriously, the provision of parliamentary grants to Dublin’s charities damaged the city’s image, making it appear unable to perform basic urban functions. This was in sharp contrast to Edinburgh’s image as Scottish metropolis.


2016 ◽  
Vol 29 (5) ◽  
pp. 739-766 ◽  
Author(s):  
Ian Mann ◽  
Warwick Funnell ◽  
Robert Jupe

Purpose – The purpose of this paper is to contest Edwards et al.’s (2002) findings that resistance to the introduction of double-entry bookkeeping and the form that it took when implemented by the British Government in the mid-nineteenth century was the result of ideological conflict between the privileged landed aristocracy and the rising merchant middle class. Design/methodology/approach – The study draws upon a collection of documents preserved as part of the Grigg Family Papers located in London and the Thomson Papers held in the Mitchell Library in Sydney. It also draws on evidence contained within the British National Archive, the National Maritime Museum and British Parliamentary Papers which has been overlooked by previous studies of the introduction of DEB. Findings – Conflict and delays in the adoption of double-entry bookkeeping were not primarily the product of “ideological” differences between the influential classes. Instead, this study finds that conflict was the result of a complex amalgam of class interests, ideology, personal antipathy, professional intolerance and ambition. Newly discovered evidence recognises the critical, largely forgotten, work of John Deas Thomson in developing a double-entry bookkeeping system for the Royal Navy and the importance of Sir James Graham’s determination that matters of economy would be emphasised in the Navy’s accounting. Originality/value – This study establishes that crucial to the ultimate implementation of double-entry bookkeeping was the passionate, determined support of influential champions with strong liberal beliefs, most especially John Deas Thomson and Sir James Graham. Prominence was given to economy in government.


2020 ◽  
Vol 93 (262) ◽  
pp. 715-733
Author(s):  
Keith Alcorn

Abstract Nursery owners played a critical role in transforming imported plants and trees from scientific specimens into commodities that became widespread in British gardens in the first half of the nineteenth century. This article uses rare surviving business records of London nurserymen to investigate the scale and structure of the nursery trade and its business practices between 1800 and 1850 and how nursery businesses innovated to meet the needs of an emerging middle class.


2004 ◽  
Vol 76 (1) ◽  
pp. 31-46
Author(s):  
Ian J. Shaw

The development of important models for urban mission took place in early nineteenth-century Glasgow. Thomas Chalmers’ work is widely known, but that of David Nasmith has been the subject of less study. This article explores the ideas shared by Chalmers and Nasmith, and their influence on the development of the city mission movement. Areas of common ground included the need for extensive domestic visitation, the mobilisation of the laity including a middle- class lay leadership, efficient organisation, emphasis on education, and discerning provision of charity. In the long term Chalmers struggled to recruit and retain sufficient volunteers to sustain his parochial urban mission scheme. However, Nasmith’s pan-evangelical scheme succeeded in attracting a steady stream of lay recruits to work as city missioners, as well as mission directors. Through their agency a significant attempt was made to reach those amongst the urban masses who had little or no church connection.


2017 ◽  
Vol 46 (2) ◽  
pp. 125-135
Author(s):  
Patrice Milewski

Purpose The purpose of this paper is to examine the historical roots of the modern relationship between health and education. The author draws on the work of Michel Foucault and Georges Canguilhem to make the case that the transformation of medical knowledge in the early nineteenth century created new ways knowing that was the foundation of a modern relationship between health and education. Design/methodology/approach Using the archives of ophthalmology, the author demonstrates how new medical knowledge and scientific methods were the basis of investigations of the eyesight of school children in the early nineteenth century. These investigations reflected the nineteenth century scientific ethos that placed a premium on techniques such as counting, measuring, statistical reasoning, and empirical observation to form the grounds of legitimacy of an autonomous “objective” knowledge. The modern relationship between health and education was an instance of a generalized medico-scientific interest in the health of populations that utilized the methods of empirical positivist science whose speculative interest was aimed at defining the normal. Findings Scientific investigations of the eyesight of school children in the early nineteenth century contributed to the formation of an anatomo-politics of the body and a biopolitics of population through a “medical mathematics” that defined a relation between eyesight, health and education. Originality/value This study illustrates how sources such as the archives of ophthalmology can broaden and deepen our understanding of the relation between health and education.


2021 ◽  
pp. 009614422098334
Author(s):  
Robert J. Lake

In the four decades straddling the turn of the nineteenth century, the small Ontario town of Niagara-on-the-Lake experienced marked growth in its tourism industry. Catering predominantly to wealthy upper-middle-class Canadian and American visitors, the lake-side settlement offered numerous opportunities for polite recreation. Chief among them was lawn tennis, a sport that sat somewhat outside of the mainstream in terms of its high-class, mixed-sex participation demographic. While its players were imbued with a strong amateur philosophy, local boosters recognized the sport’s potential to generate tourism income through its two tournaments, but this hinged on the outward presentation among its players/guests of refined gentility—a reflection of both class and gender—both on and off the court. This article considers how lawn tennis tournaments fit into the town’s burgeoning tourism industry, and examines gender relations—particularly the role of women—in relation to this development.


2020 ◽  
Vol 4 (3) ◽  
pp. 165-186
Author(s):  
Ruben Ros

Abstract In the early nineteenth century the concept of ‘national disaster’ makes its appearance in Dutch periodicals, marking a rich variety of events, developments and ideas as disastrous for the wellbeing and integrity of the nation. This article shows how the concept of ‘national disaster’ is rooted in changes in the meaning and use of the concept of ‘disaster’. Guided by a computational analysis of Dutch newspaper discourse in the period between 1750 and 1850, the article demonstrates how the concept of ‘disaster’ was increasingly used in political discourse from the early nineteenth century onwards. The politicization of the concept of disaster, and its application to ideas about the public sphere and national territory led to the emergence of the ‘national disaster’.


2017 ◽  
Vol 30 (5) ◽  
pp. 1111-1141 ◽  
Author(s):  
Warwick Funnell ◽  
Valerio Antonelli ◽  
Raffaele D’Alessio ◽  
Roberto Rossi

Purpose The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy. Design/methodology/approach The paper is informed by Foucault’s studies of lunatic asylums and his work on governmentality which gave prominence to the role of statistics, the “science of the State”. Findings This paper identifies a number of roles played by accounting in the management of the lunatic asylum studied. Most importantly, information which formed the basis of accounting reports was used to describe, classify and give visibility and measurability to the “deviance” of the insane. It also legitimated the role played by lunatic asylums, as entrusted to them in post-Napoleonic early nineteenth century society, and was a tool to mediate with the public authorities to provide adequate resources for the institution to operate. Research limitations/implications This paper encourages accounting scholars to engage more widely with socio-historical research that will encompass organisations such as lunatic asylums. Originality/value This paper provides, for the first time, a case of accounting applied to a lunatic asylum from a socio-historical perspective.


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