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The implications of supply accounting deficiencies in the Australian army during the Second World War
journal contribution
posted on 2023-06-09, 06:10 authored by Frances Miley, Andrew ReadThe 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.
History
Publication status
- Published
Journal
Accounting History ReviewISSN
2155-2851Publisher
Taylor & FrancisExternal DOI
Issue
1Volume
22Page range
73-91Department affiliated with
- Business and Management Publications
Full text available
- No
Peer reviewed?
- Yes
Legacy Posted Date
2017-05-08First Compliant Deposit (FCD) Date
2017-05-06Usage metrics
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