Cartoons as alternative accounting: Front-line supply in the First World War

Miley, F M and Read, A F (2014) Cartoons as alternative accounting: Front-line supply in the First World War. Accounting History Review, 24 (2-3). pp. 161-189. ISSN 2155-2851

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Abstract

The accounting system that supported the provision of supplies to the Western Front during the First World War had some inadequacies from the perspective of the soldier on the front line. These inadequacies are revealed through the cartoons drawn by Bruce Bairnsfather, a front-line officer in the British Army. Our examination shows that cartoons can provide source material for accounting histories. It also shows that cartoons can be considered as a form of accounting themselves and, in doing so, stretches the epistemological boundaries of accounting.

Item Type: Article
Schools and Departments: School of Business, Management and Economics > Business and Management
Depositing User: Joy Blake
Date Deposited: 05 Mar 2018 14:18
Last Modified: 05 Mar 2018 14:18
URI: http://sro.sussex.ac.uk/id/eprint/74229
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