{"id":34153,"date":"2019-10-04T04:00:00","date_gmt":"2019-10-04T08:00:00","guid":{"rendered":"https:\/\/www.yorku.ca\/researchdev\/2019\/10\/04\/bygone-charity-records-highly-relevant-today-reveal-rich-poor-dynamics-2\/"},"modified":"2025-01-30T09:10:00","modified_gmt":"2025-01-30T14:10:00","slug":"bygone-charity-records-highly-relevant-today-reveal-rich-poor-dynamics-2","status":"publish","type":"post","link":"https:\/\/www.yorku.ca\/research\/2019\/10\/04\/bygone-charity-records-highly-relevant-today-reveal-rich-poor-dynamics-2\/","title":{"rendered":"Bygone charity records, highly relevant today, reveal rich\/poor dynamics"},"content":{"rendered":"<p><em><strong>New research by a business professor digs deep on two Toronto charities from nearly a century ago and, through an examination of their records, discovers a great deal about the roles of the rich and poor in society. These findings have application for today\u2019s fundraising ventures and charities, says the researcher.<\/strong><\/em><\/p>\n<p>Comparing two very different Toronto institutions designed to help the poor in the 1920s \u2013 one run by the city, one by the church \u2013 new accounting-based research brings to light some ugly underpinnings. Schulich School of Business Professor Cameron Graham has shown, through a comprehensive analysis of various records, how one of these organizations in particular helped the rich construct themselves as moral and generous, effectively legitimizing their upper-class status, while at the same time stigmatized the poor, often characterized as lazy or slothful.<\/p>\n<div id=\"attachment_268547\" class=\"wp-caption aligncenter\">\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-268547\" src=\"http:\/\/yfile.news.yorku.ca\/files\/2019\/10\/Poverty_storyimage.jpg\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" alt=\"\" width=\"650\" height=\"433\" aria-describedby=\"caption-attachment-268547\" \/><\/p>\n<p id=\"caption-attachment-268547\" class=\"wp-caption-text\">This research paints a picture of normalized inequality<\/p>\n<\/div>\n<p>In cutting to the heart of the relationship between rich donors and poor recipients of aid, this research paints a picture of normalized inequality, which, says Graham, persists in the present day.<\/p>\n<p>\u201cThis applies equally to homeless shelters, hospital charities and international development charities for the so-called Third World,\u201d he says. He hopes that this analysis can shed some light on poverty alleviation today.<\/p>\n<p>Graham undertook this research, the findings of which were published in <em>Critical Perspectives on Accounting <\/em>(2018), in collaboration with Claudine Grisard, who was a postdoc at York and is now at the Strathclyde Business School in Glasgow, Scotland.<\/p>\n<div id=\"attachment_268548\" class=\"wp-caption alignleft\">\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-268548 size-medium\" src=\"http:\/\/yfile.news.yorku.ca\/files\/2019\/10\/smlCameron-Graham-221x300.jpg\" sizes=\"auto, (max-width: 221px) 100vw, 221px\" alt=\"Cameron Graham\" width=\"221\" height=\"300\" aria-describedby=\"caption-attachment-268548\" \/><\/p>\n<p id=\"caption-attachment-268548\" class=\"wp-caption-text\">Cameron Graham<\/p>\n<\/div>\n<p>Graham is not a stereotypical accountant. He\u2019s a researcher who focuses on the social role of accounting. \u201cI look at accounting in settings that are often ignored, such as government programs or organizations, particularly settings where poverty is endemic,\u201d he explains.<\/p>\n<p>In this new work, he studied two different approaches to poverty relief in Toronto in the 1920s, a time of extreme poverty: the House of Industry, a private charity funded by the city and run by Toronto\u2019s elite; and the Church Home for the Aged, funded by the Anglican Church and run by the Sisterhood of St. John the Divine.<\/p>\n<p>Each made different assumptions about how the poor are connected to others in society. Graham hoped that via this comparison, he could observe a wider variety of roles of accounting, or record-keeping, with respect to poverty. His key assumption was that accounting plays a role in the stigmatization of the poor in society.<\/p>\n<h3>Three sources of information proved fruitful<\/h3>\n<p>Graham gathered data from three sources: the Toronto Archives; the archives of the Anglican Church\u2019s Order of St. John the Divine; and an unpublished master\u2019s thesis by Naomi Norquay, now in York\u2019s Faculty of Education.<\/p>\n<div id=\"attachment_268549\" class=\"wp-caption aligncenter\">\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-268549\" src=\"http:\/\/yfile.news.yorku.ca\/files\/2019\/10\/smlHouse-of-Industry-historic-image.jpg\" sizes=\"auto, (max-width: 650px) 100vw, 650px\" alt=\"\" width=\"650\" height=\"501\" aria-describedby=\"caption-attachment-268549\" \/><\/p>\n<p id=\"caption-attachment-268549\" class=\"wp-caption-text\">House of Industry casual relief applicants breaking stone (c. 1900). Source: City of Toronto Archives, Fonds 1035, Series 806, File 3<\/p>\n<\/div>\n<h3>House of Industry reinforces the moral failure of the poor<\/h3>\n<p>Graham and Grisard discovered the following about the House of Industry, which assumed that people were poor because they were lazy, making rehabilitation necessary:<\/p>\n<div id=\"attachment_268551\" class=\"wp-caption alignleft\">\n<\/div>\n<ul>\n<li>Annual reports featured trustees\u2019 and managers\u2019 names \u2013 many of whom were donors \u2013 on the cover and repeated inside the publication, clearly intending to showcase these members and reinforce the moral foundation of their social position (Figure 1). \u201cThis is an interestingly formal recognition that did not involve any contact with the recipients of these funds, the poor, whom many donors considered to be helpless wrecks and castaways,\u201d says Graham.<\/li>\n<li>The activities of the Ladies\u2019 Committee were also profiled to reinforce social status.<\/li>\n<li>A doctor\u2019s report linked the poverty of the patients with poor health and advanced age.<\/li>\n<li>Financial statements showed that the primary costs were associated with food and the (highly visible) outdoor relief program, both of which implied that once a person entered this establishment, he or she had lost all financial responsibility \u2013 further stigmatizing poverty.<\/li>\n<li>Notations stated that \u201cpractically none\u201d of the residents were able to do any paid work. It is noteworthy that those who did work, beyond regular domestic work, were not paid. The value of this labour was never documented.<\/li>\n<\/ul>\n<div id=\"attachment_12751\" style=\"width: 344px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-12751\" class=\"wp-image-12751 \" src=\"https:\/\/www.yorku.ca\/research\/wp-content\/uploads\/sites\/848\/2025\/01\/1-s2.0-S1045235418301941-gr2_lrg-scaled.jpg\" alt=\"\" width=\"334\" height=\"475\" \/><p id=\"caption-attachment-12751\" class=\"wp-caption-text\">Figure 1: Cover of Annual Report of the House of Industry, 1921\u20131922. Source: House of Industry (1921\u20131922).<\/p><\/div>\n<h3>Church Home reflects social bond between parish and poorer members<\/h3>\n<p>The underlying assumptions of the Church Home were different from those of the House of Industry. Here, the role of poverty was twofold: it provided opportunity for a material expression of religious faith and asserted the priority of the spiritual, in that the poor were saved from poverty by the church community.<\/p>\n<div id=\"attachment_268550\" class=\"wp-caption aligncenter\">\n<p id=\"caption-attachment-268550\" class=\"wp-caption-text\">The researchers discovered the following about this operation, which appears in contrast to that of the House of Industry:<\/p>\n<\/div>\n<ul>\n<li>The sisters gained spiritual satisfaction from doing charitable work. They emphasized community and some even lived among the residents. In this way, the residents were not stigmatized.<\/li>\n<li>The value of the sisters\u2019 work was recognized in the financial statements (Figure 2). \u201cHere, accounting shows or acknowledges the importance of their work and equates it to the value of the donations from wealthy donors,\u201d Graham explains.<\/li>\n<li>A monthly fee was charged to residents if they could afford it. In fact, receipts from residents made up 73 per cent of total revenues in 1924. \u201cThis means that the charity was as much about poverty prevention as alleviation. It also means that the Church Home acknowledged the contributions of the sisters and the residents to their shared community,\u201d Graham says.<\/li>\n<li>In this case, the role of accounting reflects the social bond between the parish and its poorer members.<\/li>\n<\/ul>\n<div id=\"attachment_268550\" style=\"width: 466px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-268550\" class=\"wp-image-268550\" src=\"http:\/\/yfile.news.yorku.ca\/files\/2019\/10\/smlLedger-entry-Church-Home-for-the-Aged-1924.jpg\" sizes=\"auto, (max-width: 385px) 100vw, 385px\" alt=\"\" width=\"456\" height=\"717\" aria-describedby=\"caption-attachment-268550\" \/><p id=\"caption-attachment-268550\" class=\"wp-caption-text\">Figure 2: Financial Statements of the Church Home, 1924. Source: Church Home for the Aged Annual Report (1924).<\/p><\/div>\n<p id=\"caption-attachment-268550\" class=\"wp-caption-text\">\n<h3>Findings have implications today in fundraising and service delivery for clients living in poverty<\/h3>\n<p>This research shows how the accounting practices in two Toronto charities underscored specific relationships between rich and poor. It shows how accounting functions as a pivot point, allowing different stakeholders to have different moral relationships with organizations.<\/p>\n<p>\u201cThe rich are permitted to enjoy a gift relationship, which signifies their generosity; the poor are positioned as being in an exchange relationship, reinforcing the social norm that the poor should earn their keep, which persists today,\u201d Graham says.<\/p>\n<p>He emphasizes the implication: the rich must somehow deserve their wealth, thus legitimizing the unequal distribution of wealth in society. He believes that this is an enduring feature of our philanthropic models today, for funding hospitals and business schools, for instance.<\/p>\n<p>This study has implications today, for research within non-governmental organizations and for fundraising, where the wealthy are aggressively cultivated as donors.<\/p>\n<p>To read the article \u201cRich man, poor man, beggar man, thief: Accounting and the stigma of poverty\u201d in <em>Critical Perspectives on Accounting, <\/em>go to the <a href=\"https:\/\/www.sciencedirect.com\/science\/article\/pii\/S1045235418301941?via%3Dihub\">website<\/a>. To learn more about Graham, visit his <a href=\"https:\/\/schulich.yorku.ca\/faculty\/cameron-graham\/\">Faculty profile page<\/a>.<\/p>\n<p>To learn more about Research &amp; Innovation at York, follow us at <a href=\"https:\/\/twitter.com\/YUResearch\">@YUResearch<\/a>; watch our new <a href=\"https:\/\/www.youtube.com\/watch?v=G5ldMOFmlZM&amp;list=PLE7AE62D4FD0E0AEB&amp;index=2&amp;t=0s\">animated video<\/a>, which profiles current research strengths and areas of opportunity such as artificial intelligence and Indigenous futurities; and see the <a href=\"http:\/\/research.info.yorku.ca\/files\/2018\/08\/2018-19-Infographic.pdf\">snapshot infographic<\/a> for a glimpse of the year\u2019s successes.<\/p>\n<p><em>By Megan Mueller, senior manager, research communications, Office of the Vice-President Research &amp; Innovation, York University, <a href=\"mailto:muellerm@yorku.ca\">muellerm@yorku.ca<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>New research by a business professor digs deep on two Toronto charities from nearly a century ago and, through an examination of their records, discovers a great deal about the roles of the rich and poor in society. These findings have application for today\u2019s fundraising ventures and charities, says the researcher. Comparing two very different [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":34156,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","footnotes":""},"categories":[107,39,5968],"tags":[],"class_list":["post-34153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-brainstorm","category-news","category-schulich-school-of-business"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bygone charity records, highly relevant today, reveal rich\/poor dynamics | Research &amp; Innovation<\/title>\n<meta name=\"description\" content=\"For immediate release: Bygone charity records, highly relevant today, reveal rich\/poor dynamics. 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