Personal account books of Sir Walter Scott

This study examines the personal account books of Sir Walter Scott, the world-renowned Scottish author, a topic not explored before by Scott scholars or accounting historians. It sets the account books in the context of Scott\u27s accounting education and experience, which took place at the time of the Scottish Enlightenment, an 18th century movement which saw a great flowering of writings on accountancy in Scotland as well as considerable progress in the arts and sciences. The style, layout and content of the account books is also studied from the point of view of elucidating Scott\u27s domestic financial arrangements and expenditure patterns. These are seen as confirming the insights of Vickery [1998], who posits a liberated role for women such as Mrs Scott in genteel\u27 households, which Scott\u27s undoubtedly was. The study also establishes that Scott\u27s personal expenditures, and indeed his accounting practices, otherwise conformed to the general patriarchal pattern identified by Davidoff and Hall [1987]. The final part of the article uses what has been discovered about Scott\u27s personal accounting to revisit the question of his financial imprudence (or otherwise) in business. It concludes that Scott\u27s risk-taking in business was not unreasonable, and was informed by his bookkeeping knowledge and practices