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Soldiers don’t go mad: shell shock and accounting intransigence in the British Army 1914-1918

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journal contribution
posted on 2023-06-09, 21:49 authored by Frances Miley, Andrew Read
This research examines intransigence in accounting systems. Using historical research methods and archival sources, it explores intransigence in the Royal Army Medical Corps’ accounting systems in the context of the incidence of shell shock among British Army soldiers fighting at the battlefront during the First World War. The Army did not recognise shell shock as a medical condition and made few changes to its medical accounting systems for soldiers with shell shock. The four factors of system stability of the AGIL scheme (adaptation, goal attainment, integration, latency) are used to understand the limited medical accounting response to shell shock. This research indicates that in addition to historical and internal political reasons for intransigence, intransigence will occur unless a factor in the AGIL scheme is sufficiently impaired to make the accounting system unstable and force system change. This research finding has contemporary relevance, explaining accounting intransigence in response to issues of social concern.

History

Publication status

  • Published

File Version

  • Accepted version

Journal

British Accounting Review

ISSN

0890-8389

Publisher

Elsevier

Article number

a100956

Department affiliated with

  • Accounting and Finance Publications

Full text available

  • Yes

Peer reviewed?

  • Yes

Legacy Posted Date

2020-10-09

First Open Access (FOA) Date

2022-09-23

First Compliant Deposit (FCD) Date

2020-10-19

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