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Philanthropic women and accounting. Octavia Hill and the exercise of 'quiet power and sympathy'

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  • Stephen Walker

Abstract

Philanthropic work involved large numbers of middle-class women in the performance of accounting functions during the nineteenth century. This hitherto 'hidden' group of women accountants is explored through a biographical study of housing reformer Octavia Hill. It is revealed that in her early life Octavia Hill practised accounting as the manager of a craft workshop, college secretary and manager of a household. She also taught bookkeeping. Octavia Hill's application of accounting in housing management was founded on contemporary notions of order, hierarchical accountability, debt avoidance, the importance of detail and accuracy, and concepts of stewardship and trust. The manner in which Octavia Hill employed accounting as a technique of watching, disciplining and improving her tenants is also examined. There follows an analysis of the relationship between Octavia Hill's accounting and prevailing concepts of domesticity and gendered spheres. The importance of accounting in the feminised profession of housing management during the interwar period is also discussed. Other examples illustrative of the importance of accounting to women's philanthropic endeavour are alluded to.

Suggested Citation

  • Stephen Walker, 2006. "Philanthropic women and accounting. Octavia Hill and the exercise of 'quiet power and sympathy'," Accounting History Review, Taylor & Francis Journals, vol. 16(2), pages 163-194.
    • Handle: RePEc:taf:acbsfi:v:16:y:2006:i:2:p:163-194
    DOI: 10.1080/09585200600756217
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    Cited by:

    1. Maria-Gabriella Baldarelli & Mara Del Baldo, 2016. "Ethics, gift and social innovation through CSR and female leadership in business administration in Italy [Ethik, Geschenk und soziale Innovation durch CSR und weibliche Führung in der Betriebswirts," Sustainability Nexus Forum, Springer, vol. 24(2), pages 141-150, November.
    2. Komori, Naoko, 2012. "Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 451-467.
    3. Phillip Cobbin & Graeme Dean & Cameron Esslemont & Patrick Ferguson & Monica Keneley & Brad Potter & Brian West, 2013. "Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 396-422, September.
    4. Walker, Stephen P., 2011. "Ethel Ayres Purdie: Critical practitioner and suffragist," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 79-101.

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