Face facts: accounting, feminism and the business of beauty

‘Making up’ is an integral component of the rituals of everyday life. Similar to fashion, cosmetics consumption is tightly tied with identity construction and the expression of the self. Feminist critique of cosmetics has sought to explain its prevalence by reference to theories of male domination and capitalist exploitation. This paper considers an alternative account for the popularity of cosmetics, one which favours the recognition of the complex ritual of ‘making up’ in preference to a rather simplistic tale in which women are permanently cast as helpless victims. This discussion is elaborated by considering the common positioning of make-up counters at store entrances. Drawing on the operating results of US store cosmetic departments for the period 1930–1980, the paper investigates the accounting ‘credibility’ of such product placement. The accounting numbers question the plausibility of the feminist rhetoric of exploitation and suggest a reality firmly embedded in feminine practice.