“…Other authors have also made important contributions in related but distinct areas, including the household (Carnegie and Walker, 2007a, 2007b; Llewellyn and Walker, 2000; Walker, 1998, 2003b; Walker and Llewellyn, 2000); lifestyle and occupational differentiation in Victorian accountancy (Edwards and Walker, 2010); child accounting texts published in the US during the early to mid-twentieth century (Walker, 2010); the circus (Cummings and St Leon, 2009); and works of fiction, such as Gustav Freytag’s Soll Und Haben (Maltby, 1997) and The Bank Audit by Bruce Marshall (West, 2001). Czarniawska (2008) focused on changing perceptions of accounting across time and different cultural contexts, with special emphasis on gender issues, through the novels of Douglas Adams, and in a later contribution explored accounting across time and space via detective novels (Czarniawska, 2012: 661). Jacobs and Evans (2012) investigated how accounting is entwined in the cultural practice of popular music, while Jackson et al (2012) examined how ‘an accounting failure’ influenced the two established competing discourses surrounding alcohol drinking in nineteenth-century Britain and significantly impacted the UK drinking culture at the time.…”