International Journal of Accounting and Financial Reporting ISSN 2162-3082 2016, Vol. 6, No. 2 62 An Evaluation of Household Accounting in Mauritius Vidisha Gunesh Ramlugun Faculty of Law and Management University of Mauritius Dineshwar Ramdhony (Corresponding author) Faculty of Law and Management University of Mauritius Email: d.ramdhony@uom.ac.mu Bissoon Poornima Faculty of Law and Management University of Mauritius Received: July 15, 2016 Accepted: July 31, 2016 Published: August 04, 2016 doi:10.5296/ijafr.v6i2.9840 URL: http://dx.doi.org/10.5296/ijafr.v6i2.9840 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. Keywords: Household accounting, Budgeting, Record keeping, Decision making and financial planning