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Accounting, Relational
Relational accounting refers to the ways in which social relations generate practices of recording, categorizing, and evaluating financial activities and how these practices influence the financial choices of individuals. An understanding of these practices matters for social scientists because they have been shown to lead individuals to violate some of the central tenets of classic economic theory—namely, consistency of preferences, utility maximization, and the fungibility of money.
For example, take the oft-cited case of Christmas savings clubs. The economist Richard Thaler (1999) describes how they work:
In November (usually Thanksgiving) a customer opens an account at her local bank and commits herself to depositing a given amount each week for the next year. Funds cannot be withdrawn until a year later, when the total amount is ...
- Advertising and Marketing
- Advertising Age
- No Logo
- Advergaming
- Advertising Agencies
- Advertising Campaigns
- Age Compression
- Alcohol Advertising
- Attention Deficit Disorder
- Body Image
- Brand Communities
- Brand Equity
- Brand Experience
- Brand Loyalty
- Branding Cities
- Branding National Identity
- Cause Marketing
- Center for a New American Dream
- Coolhunting
- Culture Jamming
- Direct-to-Consumer Advertising
- Focus Groups
- Food and Snacks
- Gender Advertisements
- Global Marketing
- Google Advertising
- Hair Products and Race
- Hidden Persuaders, The
- Hispanic Marketing
- Iconic Branding
- Identity, Marketing
- Market Segments
- McDonaldization
- Microtargeting
- Obesity
- Political Advertising
- Product Placement
- Schools: Marketing Inside
- Sex in Advertising
- Stereotyping
- Tobacco Advertising
- Toys, Advertising of
- Viral Marketing
- Arts and Culture
- Art Auctions
- Art Dealers
- Art Prices
- Arts and Culture, Economic Impact of
- Authenticity
- Copyrights
- Creative Destruction
- Cultural Districts
- Cultural Entrepreneurship
- Cultural Festivals
- Cultural Industries
- Cultural Policy
- Cultural Tourism
- Cultural Value
- Cultural Wealth of Nations
- Culture Industry: Entertainment as Mass Deception, The
- Distinction
- Invention of Tradition, The
- Labor, Artistic
- Museums
- Sotheby’s
- Superstar Effects
- Transnational Culture
- World’s Fairs
- Business Management and Ethics
- Principles of Scientific Management, The
- Second Industrial Divide, The
- Acceptable Risk
- Accountability
- Alternative Trading Associations
- Benevolence
- Choice
- Codes of Ethics
- Common Goods (Renewable Resources)
- Common Morality
- Corporate Campaign Contributions
- Corporate Culture
- Corporate Governance
- Corporate Social Responsibility
- Discrimination
- Double-Entry Bookkeeping
- Downsizing, Social Aspects of
- Drucker, Peter
- Employment-at-Will
- Enron
- Executive Compensation
- Fair Use
- Fordist Production
- Foreign Corrupt Practices Act (FCPA)
- Golden Handshakes
- Golden Parachutes
- Harvard Business School
- Hoarding
- Hostile Takeovers
- Human Relations Movement
- Information Disclosure
- Informed Consent
- Insider Trading
- Intangibles
- Intellectual Property Rights
- Lemons, Market for
- Matrix Management Structures
- Money Laundering
- Moral Authority
- Noxious Markets
- Occupational Safety and Health Administration (OSHA)
- Oil Spills
- Ombudsperson
- Post-Fordism
- Price Gouging
- Regulatory Capture
- Right to Work
- Shell Companies
- Six Sigma
- Sweatshops
- Temporary Employment
- Theory of Moral Sentiments, The
- Time Use
- Total Quality Management
- Transparency International
- UN Global Compact for Business
- Vices
- Wharton School of Business
- Childhood and Economics
- Over-Scheduled Child, The
- Adoption
- Allowances
- Attention Deficit Disorder in Children
- Babysitting
- Bar/Bat Mitzvah
- Barbie Dolls
- Campaign for a Commercial-Free Childhood
- Cereal Boxes
- Child Labor
- Child Marriage
- Child Soldiers
- Child Trafficking
- Childhood Vaccinations
- Children, Cost of Raising
- College Applications
- College Debt
- Comic Books
- County Fairs
- Family Vacations
- FAO Schwarz
- Foster Care
- Gendering of Toys
- Girl Scout Cookies
- Happy Meals
- Head Start
- Little League
- Nickelodeon
- Princess Culture
- Private Schools
- Prom
- ROTC (Reserve Officers’ Training Corps)
- SAT Preparation
- Scholarships
- School Clothes
- School Security
- Social Class
- Street Children
- Summer Camps
- Theme Parks
- Toys, Advertising of
- Valentine’s Day
- Xbox
- Crime, Punishment, and the Law
- Age of Consent
- Alcohol-Related Crime
- Antisocial Behavior
- Bail
- Broken Windows Theory
- Brothels
- Career Criminals
- Carjacking
- Causes of Crime
- Caveat Emptor
- Community Penalties
- Corporate Crimes
- Crime Prevention
- Curfews
- Deterrence
- Divorce
- Domestic Violence
- Drug-Related Crimes
- Elder Abuse
- Fraud
- Geography and Crime
- Graft and Corruption
- Halloween
- Human Trafficking
- Identity Theft
- Juvenile Offenders
- Mental Disorder and Crime
- Money Laundering
- Organized Crime Syndicates
- Prison–Industrial Complex
- Private Security
- Probation
- Property Crimes
- Racial Profiling
- Restorative Justice
- Risk Society
- Shoplifting
- Shopping-While-Black
- Sin Tax
- Stalking
- Stop and Frisk
- Street Crimes
- Tax Evasion
- Vagrancy Laws
- Women’s Imprisonment
- Digital Revolution and Social Media
- Social Network, The
- Advice Networks and Consumption Decisions
- Alumni Networks
- Angie’s List
- Artist Communities
- Blogs
- Book Clubs
- Business Associations
- Car Clubs
- Consumer Boycotts
- Craigslist
- Crowdsourcing
- Foreign Direct Investment Networks
- Foursquare
- Fraternities and Sororities
- Frequent Flyer Programs
- Gangs
- Google+
- Grameen Bank
- Hobby Networks
- Human Rights Networks
- Identity Theft
- Immigration Networks
- Innovation Diffusion Networks
- Investment Clubs
- Kickstarter
- Local Exchange Trading Systems (LETS)
- Loyalty Points
- Music Communities
- Neighborhood Organizations
- Network Analysis
- Networks and Consumption
- Networks and Labor Markets
- Networks, Marketing to
- Networks, Privacy in
- Online Shopping Platforms
- Open Source Networks
- Organized Crime Syndicates
- Pilgrimage Tours
- Policy Networks
- Pornography Rings
- Religious Communities
- Retirement Communities
- Sexually Transmitted Diseases, Economics of
- Six Degrees of Separation Theory
- Sports Networks
- Terrorist Networks
- Tumblr
- User-Produced Content
- Viral Marketing
- Women’s Groups
- Yelp
- YouTube
- Education and Human Capital
- Brown v. Board of Education of Topeka
- Abilities
- Achievement Tests
- Acting White
- Big Brothers Big Sisters
- Black-White Achievement Gap
- Business School
- Charter Schools
- Civil Rights Act of 1964
- Civil War
- Coleman Report
- Collective Bargaining by Teachers
- College Debt
- Common Core State Standards Initiative
- Common School Movement
- Compensation Principle
- Credentialing
- Diploma Effects
- Early-Childhood Investments
- Educational Reform
- Equity Funding in Public Schools
- Family Vacations
- Federal Land Grants
- Financial Literacy
- Foregone Earnings
- Future Wage Premium
- GED (General Educational Development)
- High School Dropout Rates
- Human Capital
- Incentives for Students
- International Differences in Educational Achievement
- Learning by Doing
- Massive Open Online Courses (MOOCs)
- Online Education
- Open Education
- Peer Effects
- Private Schools
- Private Universities
- Public Schools
- Public Universities
- Remedial Education
- School Enrollment Rates
- Signaling Value of Education
- Skill Formation
- Skill Multiplier
- Soft Skills
- Supreme Court
- Teacher Incentives
- Teacher Quality
- Teaching to the Test
- Technology in the Classroom
- Technology of Skill Formation
- Tenure
- Tuition
- Willingness to Pay
- Entertainment Industries
- Rise of the Creative Class, The
- Rolling Stone
- ABC (American Broadcasting Company)
- Academy Awards
- Actors’ Equity Association (AEA)
- American Federation of Musicians
- American Federation of Television and Radio Artists
- Apollo Theater
- B Movies
- BBC (British Broadcasting Company)
- Bollywood
- Broadway Theater
- Cable Communications Policy Act
- Cable News
- Cable TV
- Cassette Tape
- CBS (Columbia Broadcasting System)
- CDs (Compact Discs)
- Cinema Chains
- DeMille, Cecile
- Disney, Walt
- DreamWorks Pictures
- DVDs (Digital Versatile Discs)
- DVRs (Digital Video Recorders)
- ESPN (Entertainment and Sports Programming Network)
- FCC (Federal Communications Commission)
- Foreign Box Office
- Fox Broadcasting Company
- Gambling
- Harlem Renaissance
- HBO (Home Box Office)
- Malls, Economics of
- Metro-Goldwyn-Mayer (MGM)
- Motown Records
- Movie Studios
- Napster
- NASCAR (National Association for Stock Car Auto Racing)
- National Basketball Association (NBA)
- National Football League (NFL)
- National Hockey League (NHL)
- NBC (National Broadcasting Company)
- Olympic Games
- Opera
- Phonograph
- Piracy
- Professional Golfers’ Association (PGA)
- Radio
- Sony Music Entertainment
- Symphony Orchestras
- Television
- Vaudeville
- World Heritage Sites
- Health and Health Care
- Affordable Care Act (Obamacare)
- CHIP (Children’s Health Insurance Program)
- Co-Pays
- Deductibles
- Dentists
- Emergency Room Visits
- Flexible Spending Account
- Food Stamps
- Free and Reduced-Price Lunch
- Gym Membership
- Health Care Exchange Markets
- Health Insurance
- HMOs (Health Maintenance Organizations)
- Holistic and Homeopathic Medicine
- Hospice
- Insurance Premiums
- Life Insurance
- Living Wills
- Malpractice Suits
- Medicaid
- Medical Tourism
- Medicare
- Meditation
- Nursing
- Nursing Homes
- Outsourcing Medical Services
- Patients’ Bill of Rights
- Pharmaceutical Industry
- Planned Parenthood
- Plastic Surgery
- Power of Attorney
- PPOs (Preferred Provider Organizations)
- Preventive Care
- Psychotherapy
- Reproductive Health Services
- Single-Payer System
- State-Run Health Care System
- Viagra
- Whole Foods
- WIC (Women, Infants, and Children)
- Yoga
- Household Finances
- Overworked American, The
- Social Meaning of Money, The
- 401(k) Accounts
- Alternative Financial Services
- Asset Building Movement
- Asset Holdings, Disparities by Race/Ethnicity
- Audits
- Banked, Fully
- Banked, Un-
- Banked, Under-
- Bankruptcy
- Borrowing, Relational
- Checking Accounts
- Consumer Financial Protection Bureau
- Credit Deserts
- Credit Score
- Credit Unions
- Dodd-Frank
- Earned Income Tax Credit (EITC)
- FDIC (Federal Deposit Insurance Corporation)
- FICO Score
- Financial Diaries Methodology
- Financial Literacy
- freecreditreport.com
- Internal Revenue Service (IRS)
- Layaway
- Lehman Brothers
- Loan Shark
- Lottery
- Marriage Tax
- Mobile Money
- M-Pesa
- Municipal Bonds
- Mutual Funds
- Pawn Shops
- PayDay Loan
- Pensions
- Rent Parties
- Roth IRAs
- Savings Accounts
- Savings Bonds
- Security Deposits
- Social Loan
- Subprime Mortgages
- Survey of Consumer Finances (SCF)
- Tax Deductions for Interest on Mortgage Payments
- Transunion
- Treasury Bills
- Vanguard
- Volcker Rule
- Immigrants and Immigration
- African Immigration
- Anti-Semitism and Immigration
- Assimilation
- Border Militia
- Border Patrol
- Bracero Program
- California Gold Rush
- Chinatown
- Chinese Immigration
- Communism and Immigration
- Cuban Enclave
- Cuban Immigration
- Ethnic Festivals
- Ethnic Identity
- German Immigration
- H-1 Visas
- Illegal Immigration
- Immigrant Enclaves
- Immigration Laws
- International Trade and Immigration
- Italian Immigration
- Japanese Immigration
- Japanese Internment
- Japantown
- Korean Immigration
- Koreatown
- Labor Market Participation
- Labor Migration From Mexico to the United States
- Little Italy
- Military Service and Immigrant Legal Status
- Operation Wetback
- Pacific Islanders
- Religious Organizations and Immigration
- Remittances
- Reparations for Japanese Internments
- Rural Migrants
- South Asians and Immigration
- Transnational Families
- Transnational Immigrants
- Vietnam War and Immigration
- World War I, Effects on Immigration
- World War II, Effects on Immigration
- Politics and Social Movements
- Globalization and Its Discontents
- Inside Job
- Margin Call
- MARKED: Race, Crime, and Finding Work in an Era of Mass Incarceration
- 99 Percent, The
- Antiforeclosure Movement
- Black Baptist Women’s Movement
- Black Power and Market Economy
- Blockbusting
- Blood Diamonds
- Boycotts
- Bretton Woods
- Catholic Relief Services
- Church Activism
- Civil Rights Movement
- Climate Activism
- Climate Denial Movement
- Colonialism, Contemporary Effects of
- Communism
- Criminal Record and Employment
- Crowd Behaviors
- Economic Crisis
- Enron
- Environment and Climate Change
- Environmental Justice Movement
- Environmental Movement
- Ethical Consumption
- European Bank for Reconstruction and Development
- European Union
- Fair Trade Movement
- Financialization
- Foreclosure
- Gay, Lesbian, and Transgender Rights Movement
- Genetically Modified Organisms (GMOs)
- Globalization From Below
- Government Regulations
- Greenwashing
- Income Inequality
- International Monetary Fund
- Leninism
- Libertarianism
- Lobbyists
- Marxism
- Mennonites and Economic Development
- Microbrewery Movement
- National Association for the Advancement of Colored Peoples (NAACP)
- National Council of Churches
- National Labor Relations Board
- North American Free Trade Agreement (NAFTA)
- Occupy Wall Street
- Performing Race
- Political Campaigns
- Political Events
- Polling and Public Opinion
- Populism
- Redlining
- Relative Deprivation
- Rent Strike Movement
- Riots
- Savings and Loan Debacle
- Socialism
- State-Owned Enterprises
- Think Tanks
- Trade Embargoes
- Urban Uprisings
- Volcker Rule
- Washington Consensus
- Welfare State
- Women’s Movement
- World Bank
- World Social Forum
- World Trade Organization
- Psychology, Attitudes, and Emotions
- What Color Is Your Parachute?
- Abundance and Scarcity
- Animal Spirits
- Antisocial Behavior
- Arousal and Economic Evaluation
- Attention, Capture of
- Automatic Impulse
- Bargaining
- Competition
- Customer Satisfaction
- Discounting
- Easterlin Paradox
- Economic Rationality
- Evolutionary Psychology and Economics
- Failure, Reactions to
- Fear
- Focus Groups
- Guarantees
- Habit
- Loneliness and Spending
- Mood (Irrational Exuberance)
- Nudges and Behavioral Economics
- Omnivorous Consumption
- Perception of Others
- Perception of Self
- Personality
- Planned Parenthood
- Prejudice
- Procrastination
- Quality of Life
- Resilience
- Risk Taking
- Status of Occupations
- Stereotype threat
- Stigma
- Stress
- Time, Understandings of
- Waste
- Working Memory
- Religious Life
- Charismatic Capitalism
- Professional Ethics and Civic Virtues
- Protestant Ethic and the Spirit of Capitalism, The
- Rich Dad Poor Dad
- Afterlife
- Altruism
- Beliefs About Money
- Born Again
- Buddhism
- Charisma
- Christianity
- Conversions, Religious
- Daoism
- Faith
- Franklin, Benjamin
- Fundamentalism
- Gospel of Prosperity
- Hinduism
- Indigenous Religions
- Islam
- Judaism
- Liberation Theology
- Meditation
- Miracles
- Moral Values and Markets
- Myth
- Prayer
- Profane Production
- Property Rights, Origins of
- Protestant Ethic
- Protestant Reformation
- Puritanism
- Reincarnation
- Religious Affiliation and Wealth
- Rites of Passage
- Rituals
- Sacred Production
- Saint Augustine
- Saints
- Seven Deadly Sins
- Sin and Money
- Suffering
- Tithes and Offerings
- Universalism
- Usury
- Work and Occupations
- Getting a Job
- Accounting, Business
- Accounting, Critical
- Accounting, Mental
- Accounting, Personal
- Accounting, Relational
- Affirmative Action
- Agricultural Industry
- Agriculture and Food Production
- Artisanal Production
- Chief Executive Officer (CEO)
- Chief Financial Officer (CFO)
- Contingent Work
- Contracts
- Corporate Boards
- Direct-Selling Organizations
- Downsizing
- Equal Employment Opportunity Commission (EEOC)
- FIRE (Finance, Insurance, and Real Estate) Economy
- Flextime
- Fordist Production
- Franchising
- Full Employment
- Inflation
- Informal Employment
- International Labor Organization (ILO)
- Job Threat
- Just-in-Time Production
- Maternity and Paternity Leave
- Medical Leave
- Microfinance
- Minimum Wage
- Moral Values and Markets
- Outsourcing
- Overtime
- Paid Vacation
- Part-Time Work
- Patents
- Perks
- Piece Rate Work
- Promotion
- Quality Circles
- Salary
- Shareholders
- Small Business Administration (SBA)
- Status of Occupations
- Subcontracting
- Supply Chain Management
- Telecommuting
- Time Bind
- Unemployment
- Unionization
- Venture Capital
- Worker Compensation
- Worker Productivity
- Working Capital
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