The implications of supply accounting deficiencies in the Australian army during the Second World War

Miley, Frances and Read, Andrew (2012) The implications of supply accounting deficiencies in the Australian army during the Second World War. Accounting History Review, 22 (1). pp. 73-91. ISSN 2155-2851

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Abstract

The oral histories of veterans who served in the Australian Army during World War II are used to comment on the practical deficiencies of Army supply accounting procedures during that conflict from the perspective of those in the field. Although the Army thought these procedures were appropriate, the oral histories indicate that they had inadequate feedback loops and reporting mechanisms. This research highlights the critical importance of a military accounting system geared to enhancing war-fighting efficiency and effectiveness. It extends prior research on military accounting by introducing the end-user perspective. This historical research has contemporary relevance as studies continue to identify deficiencies in military accounting. The study highlights the potential consequences for a fighting force on active deployment when deficiencies in military accounting systems are not identified and remedied.

Item Type: Article
Schools and Departments: School of Business, Management and Economics > Business and Management
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
Depositing User: Frances Miley
Date Deposited: 08 May 2017 10:49
Last Modified: 08 May 2017 10:49
URI: http://sro.sussex.ac.uk/id/eprint/67729
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