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Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet‐Maker

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  • Ingrid Jeacle

Abstract

The article examines the role of accounting in the dissemination of a classical taste in British furniture during the Georgian era. This is a celebrated period in furniture design, to which the fame of some of its key participants, such as Thomas Chippendale, still bears testimony. It is also a period in which the notion of interior decoration comes to prominence. Furniture and room arrangement began to mirror the taste in classical antiquity already evident in the architectural landscape. The dissemination of taste to the mass populace took the form of pattern books comprising easily replicated designs of household furniture. Regional versions of these books also contained detailed standard labour costs for every furniture design. In pre‐empting conflict over piece‐work pay these standards regulated the cabinet‐making trade and, the article shows, encouraged a stability in labour relations conducive to the spread of a national taste in classicism.

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  • Ingrid Jeacle, 2005. "Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet‐Maker," Abacus, Accounting Foundation, University of Sydney, vol. 41(2), pages 117-137, June.
    • Handle: RePEc:bla:abacus:v:41:y:2005:i:2:p:117-137
    DOI: 10.1111/j.1467-6281.2005.00177.x
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    Cited by:

    1. Ingrid Jeacle, 2009. "Accounting and everyday life: towards a cultural context for accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(3), pages 120-136, July.
    2. Malcolm Anderson, 2006. "Accounting History Publications 2005," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 457-462.
    3. Richard K. Fleischman & Trevor Boyns & Thomas N. Tyson, 2008. "The Search for Standard Costing in the United States and Britain," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 341-376, December.
    4. David Smith & Kerry Jacobs, 2011. "“Breaking up the sky”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 904-931, September.
    5. Chakhovich, Terhi & McGoun, Elton G., 2016. "Why grids in accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 36-59.
    6. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.

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