Publication Date
1993
Recommended Citation
Rigby, E., Accounting, Sexual Repression, and Pacioli, School of Accounting & Finance, University of Wollongong, Working Paper 9, 1993.
https://ro.uow.edu.au/accfinwp/97
Abstract
In "No Accounting For Sexuality", Gibson Burrell claimed that by seeking evidence "in other fields of knowledge", using" little historical documentation" and engaging in "speculative" discussion he was able "undoubtedly" and "clearly" to paint a picture of a monastery and a Church which suppressed sexuality and influenced the life of the monk responsible for the development of double-entry bookkeeping. This paper critically evaluates Burrell's historical method and presents evidence which conflicts with his sources. It argues for a feminist critique of accounting using historiography, rather than the uncritical use of secondary sources when writing feminists' accounts of accounting.