A rural counterpart to the urban Rents, according to author Michael Wilcox, Accounts touches on the same themes of homosexuality, money, and survival that the former play introduces. As teenage brothers Andy and Donald Mawson cope with the death of their father, learning how to run a farm with their widowed mother, Mary, the play primarily concerns the family’s processes of discovery – both in being independent land owners for the first time, and in terms of the brothers’ development during adolescence.
A bildungsroman, of sorts, Accounts details the daily routine of the family within their first year on the farm, and specifically demonstrates how Andy and Donald must mature quickly to take responsibility for its financial performance. With this mental maturity comes bodily maturity, as well; the audience becomes privy to Andy and Donald’s awakening sexuality, and in the case of Donald, emerging homosexuality. As a result, Accounts is a ‘coming out’ experience in the Scottish countryside, in the same way that Rents was in Edinburgh, for the play’s characters, the audience, and Wilcox, himself.
Accounts premiered at Edinburgh’s Traverse Theatre Club in May of 1981, with performances at the Fringe Festival following shortly after. The play made its way over to the US in 1983, and was shown in New York City’s Hudson Guild Theater.