Everyday Life of Accounting Disclosure – Exploring Home Accountants’ Practices in Indonesia

Imam Wahyudi


Abstract: The study intends to identify the accounting practices used at home –budgeting, record keeping and the use of the information for decision making related to home affairs.  Exercising exploratory research, this study using accounting academics as well as accounting practitioners as informants. Data are collected mostly from informal interviews and a focus group discussion with ten informants. All of them are peer and close friends of the researcher. The analysis is conducted manually by tracing all interview transcripts and comparing the transcripts with secondary data from the informants. The study found that accounting practices at home tend to be dominated by financial management that focuses on cash flow management. Budgeting and record keeping are addressed mostly to manage cash flows in order to avoid deficit and to make long-term investment.


home accounting, budgeting, cash flow, record keeping, exploratory research, Indonesia

Full Text:



Carnegie, G. D. and Stephen P. Walker, S.P. (2007). Household accounting in Australia: a microhistorical study. Accounting Auditing & Accountability Journal, 20(2), 210 – 236.

Creswell, J.W. (1998). Qualitative Inquiry and Research Design-Choosing Among Five Traditions. Thousand Oaks: Sage Publications

Denzin, N.K. and Lincoln, Y.S. (2005). Introduction: Entering the Field of Qualitative Research In N.K. Denzin and Y.S. Lincoln (editors). The Sage Handbook of Qualitative Research, Thousand Oaks: Sage Publication. 1-32.

Dobbelsteen, S. And Kooreman, P. (1997). Financial management, bargaining and efficiency within the household: an empirical analysis. De Economist, October, 145(3), 345 – 366.

Doost, R. K. (1999). The missing links in accounting education. Managerial Auditing Journal, 14(3), 93 – 115.

Doucet, A. and Mauthner, N. (2001). Voice, Reflexivity, and Relationships in Qualitative Data Analysis: Background Paper for Workshop on “Voice” in Qualitative Data Analysis: A Neglected Area? Retrieved on May 12, 2003 from http://www.Kerlins.net

Froud, J., Haslam, C., Johal, S. and Williams, K. (2000). Representing the household: in and after national income accounting, Accounting, Auditing & Accountability Journal, 13(4), 535-560.

Hopwood, A. (1994). Accounting and everyday life: an introduction. Accounting Organizations and Society, 19(3), 299-301.

Jacobs, K. (2005). The sacred and the secular: examining the role of accounting in the religious context. Accounting, Auditing & Accountability Journal, 18(2), 189 – 210.

James, W. (2009). Rationality, institutionalism and accounting change. Journal of Accounting & Organizational Change, 5(3), 362 – 389.

Jeacle, I. (2009). Accounting and everyday life towards a cultural context of accounting research. Qualitative Research in Accounting & Management, 6(3), 120-136.

Laughlin, R. (1990). A model of financial accountability and the Church of England. Financial Accountability & Management, 6(2), 95-114.

Llewellyn, S. and Walker, S. P. (2000). Household accounting as an interface activity: the home, the economy and gender. Critical Perspectives on Accounting, 11, 447 – 478.

Mero-Jaffe, I. (2011). 'Is that what I said?' Interview transcript approval by participants: An aspect of ethics in qualitative research. International Journal of Qualitative Methods, 10(3), 231-247.

Miles, M.B., Huberman, A.M., and Saldana, J. (2014). Qualitative Data Analysis: A Methods Sourcebook. Third Edition. Sage Publications.

Mullan, K., Sutherland, H. and Zantomio, F. (2011). Accounting for housing in poverty analysis. Social Policy & Society, 10(4), 471 – 482.

Mutch, A. (2016). Religion and accounting texts in eighteenth century Scotland: Organizational practices and a culture of accountability. Accounting Auditing & Accountability Journal, 29(6), 926-946.

Northcott, D. and Doolin, B. (2000). Home accountants: exploring their practices. Accounting Auditing & Accountability Journal, 13(4), 475 – 501.

Pahl, J. (2000). Couples and their money: patterns of accounting and accountability in the domestic economy. Accounting Auditing & Accountability Journal, 13(4), 502 – 517.

Piorkowsky, M‐B. (2000). Household accounting in Germany – Some statistical evidence and the development of new systems. Accounting, Auditing & Accountability Journal, 13(4), 518-534.

Quattrone, P. (2015). Governing social orders, unfolding rationality, and Jesuit accounting practices: A procedural approach to institutional logics. Administrative Science Quarterly, 60(3), 411 – 445.

Sanchez-Martinez, M.T., Sanches-Campillo, M.T. and Moreno-Herrero, D. (2016). Mortgage debt and household vulnerability: evidence from Spain before and during the global financial crisis. International Journal of Housing Markets and Analysis, 9(3), 400-420.

Seidel, J.V. (1998). Qualitative Data Analysis. Retrieved from Qualis@qualisresearch.com, www.qualisresearch.com

Seiler, M.J., Seiler, V.L. and Lane, M.L. (2012). Mental accounting and false reference points in real estate investment decision making. The Journal of Behavioral Finance, 13, 17-26.

Thaler, R.H. (1992). The Winner's Curse: Paradoxes and Anomalies of Economic Life. Princeton NJ: Princeton University Press.

Tinker, T. (2004). The enlightenment and its discontents – Antinomies of Christianity, Islam and the calculative sciences. Accounting, Auditing & Accountability Journal, 17(3), 442 - 475.

Wahyudi, I. (2012). The Effect of Corruption on Accounting Information: An Institutional Theory Perspectives. October. 24th Asian-Pacific Conference on International Accounting Issues. Hawaii USA.

Wahyudi, I. (2010). A Political Display and Symbolic Reasoning of Budgeting – A Case of an Indonesian Higher Education Institution. The Indonesian Journal of Accounting Research, 13(1), 79-100.

Walker, S.P. (2003). Professionalisation or incarceration? Household engineering, accounting and the domestic ideal. Accounting, Organizations and Society, 28, 743 – 772.

Walker, S.P. (1998). How to secure your husband’s esteem. Accounting and private patriarchy in the British middle class household in the 19th century. Accounting, Organizations and Society, 23(5 – 6), 485-514.

Walker, S. P. and Llewellyn, S. (2000). Accounting at home: some interdisciplinary perspectives. Accounting, Auditing & Accountability Journal, 13(4), 425 – 449.

Weber, M. (1947). The Theory of Social and Economic Organization. Translated by A.M. Henderson and Talcott Parsons. New York: Free Press

Zaid, O. A. (No year). Accounting Systems and Recording Procedures in the Early Islamic State. University of Bahrain

DOI: http://doi.org/10.33312/ijar.494


  • There are currently no refbacks.


The Indonesian Journal of Accounting Research (IJAR)

Editorial Secretariat

Master of Science and Doctoral Programs
Faculty of Economics and Business, Gadjah Mada University

Jl. Nusantara, Bulaksumur Yogyakarta 55281
CP : Novita
Phone  : +62 812-2848-2829
Fax    : +62 274 524606
Website: http://ijar-iaikapd.or.id/
Email  : sekretariat@ijar-iaikapd.or.id

Marketing and Sales Office

Ikatan Akuntan Indonesia
Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
CP : Reza Fauzi
Divisi Pelayanan, Keanggotaan dan Mitra IAI.
Grha Akuntan, Jl. Sindanglaya No.1, Menteng.
Telp.021-31904232 Ext.324/321



ISSN 2086-6887 (Print)
ISSN 2655 - 1748 (online)


Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.