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The Pianoforte Trades in Scotland 1850-1900: An Example of a Small Business Enterprise

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    Abstract

    This paper explores an overlooked aspect of accounting history by examining musical instruments as cultural artefacts and agents of social change. Using James S. Kerr's pianoforte business in 19th-century Glasgow as a case study, it draws upon census data, post office records, newspapers, and wills to reconstruct the firm's performance and Kerr's social mobility. Analysis reveals Kerr's success as his business moved to more affluent areas, diversified into piano sales as well as sheet music retailing and sold some of his music materials overseas. Kerr’s improved personal circumstances were evident from his relocation of the family home to a prosperous neighbourhood, the employment of servants, and the leaving of a substantial sum in his will. Despite the lack of accounting data, the study demonstrates how researchers can construct narratives from publicly available archival sources, shedding light on the intersection of business, culture, and society in historical contexts.

    Parallel Session 2b
    Original languageEnglish
    Publication statusPublished - 17 Jun 2024
    EventBritish Accounting & Finance Association (BAFA) Scotland 2024 Annual Conference - Dalhousie Building, University of Dundee, Dundee, United Kingdom
    Duration: 17 Jun 202417 Jun 2024
    https://bafa.ac.uk/subgroups/regional/scottish/events/events-past/annual-conference-2024.html (Conference information)

    Conference

    ConferenceBritish Accounting & Finance Association (BAFA) Scotland 2024 Annual Conference
    Abbreviated titleBAFA Scotland 2024 Annual Conference
    Country/TerritoryUnited Kingdom
    CityDundee
    Period17/06/2417/06/24
    Internet address

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