An Evaluation of Household Accounting in Mauritius

Vidisha Gunesh Ramlugun, Dineshwar Ramdhony, Bissoon Poornima

Abstract


The study investigates the accounting practices of Mauritian households. We explore the likelihood of these practices by administering a questionnaire among 120 random family units. More particularly, four areas of accounting are emphasised- budgeting, record keeping, decision-making and long term financial planning. The findings mainly reveal that household accounting is used in Mauritian homes. Factors such as the risk of debt, tax calculation and important events as marriage, death and birth influence these usages. We suggest that while households are not profit clusters, it is an area of significant interest and therefore deemed to be an area worth of academic study. 


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DOI: https://doi.org/10.5296/ijafr.v6i2.9840

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