An Evaluation Of Household Accounting In Mauritius



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Household accounting practices have not received much interest among accounting scholars. Little is known of how accounting is used in the home which is not viewed as an area worthy of academic study due to the preoccupation with concerns in the “glamorised and professional world of the public.” Nonetheless, research has proved that accounting skills can cross the work/home boundary. While academic study of accounting at home is a developing area, analysis has tended so far to rely mainly on Anglo-Saxon contexts. This study explores the possibility of accounting practices in Mauritian households. Four areas of household accounting practices (budgeting, record keeping, decision-making and long term financial planning) are discussed along with their benefits and factors motivating and influencing their use.


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