Accounting, paper shadows and the stigmatised poor

Abstract

The social implications of accounting are explored through an historical study of spoiled identities in state welfare systems. The processing, recording, classification and communication inherent in the accounting practices deployed in such systems have the potential to (re)construct identities, inform perceptions of self and impact on the social relationships of the welfare claimant. The paper examines these potentialities through an investigation of the accounting regime attending the system of poor relief in Victorian England and Wales. Informed primarily by the work of Goffman it is suggested that accounting processes comprised degradation ceremonies which compounded the stigmatisation of the recipient of relief, accounting classifications served to inscribe existing and create additional spoiled identities of the pauper, and individualized forms of accounting disclosure compromised the management of stigma by the poor.

“This degrading and stealthy practice”

“…Morgan, 1988;Vollmer, 2003). This assumption is implicit in the stigma research of Walker (2008). His research illustrated the potential of the processing, recording, classification and communication inherent in accounting to stigmatise paupers seeking poor relief in Victorian England.…”

“…The role of accounting in creating, supporting or maintaining stigma has been a recurring research theme (McKinley, Ponemon, & Schick, 1996;Miley & Read, 2016;Neu & Wright, 1992;Ó hÓgartaigh, Ó hÓgartaigh, & Tyson, 2012;Walker, 2008). Although not explicitly dealing with stigma, much of the research on (ab)uses of accounting control mechanisms by one group to dominate another could be reconstructed as uses of accounting mechanisms to reinforce stigma (Alawattage & Wickramasinghe, 2009;Neu, 2000;Oldroyd, Fleischman, & Tyson, 2008;Tyson, Oldroyd, & Fleischman, 2005).…”

“…As with other extant accounting research on stigma, both Walker (2008) and Miley and Read (2016) provide example of "positive space", to use the terminology of Choudhury (1988). In other words, extant research has focused on areas where accounting mechanisms exist.…”

“…His research illustrated the potential of the processing, recording, classification and communication inherent in accounting to stigmatise paupers seeking poor relief in Victorian England. Through accounting practices that degraded the poor, Walker (2008) demonstrated that management of both the poor and poor relief were made more difficult. Stigmatisation confers labels on people, spoiling their identities, a term that refers to the disqualification of the stigmatised from full acceptance into society (Goffman, 1974).…”

“…Stigma occurs when a person or group is rejected by or not fully accepted into society (Goffman, 1974). Prior research has considered how the use of accounting mechanisms can create, support or maintain stigma (Neu & Wright, 1992;Walker, 2008) and also, how the use of accounting mechanisms can alleviate or remove stigma (Miley & Read, 2016).…”