This paper examines the implementation and operation of a simple method of inventory valuation: the retail price inventory method. Previous research has examined the method's widespread adoption by US department stores during the 1920s. In particular, attention has focused on the disciplinary...

Purpose – The objective of this paper is to recognize the richness in exploring the inter‐linkages between accounting and popular culture. Such an investigation should reap returns in not only furthering an understanding of accounting, but also the ways and means in which notions of...

Purpose – The paper aims to investigate accounting's role as a mediating instrument between the tensions of creativity and control within the price competitive world of the fashion chain store. Design/methodology/approach – The paper employs a case study approach, gathering interview data...