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

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  • Frances Miley
  • Andrew Read

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.

Suggested Citation

  • Frances Miley & Andrew Read, 2012. "The implications of supply accounting deficiencies in the Australian Army during the Second World War," Accounting History Review, Taylor & Francis Journals, vol. 22(1), pages 73-91, March.
    • Handle: RePEc:taf:acbsfi:v:22:y:2012:i:1:p:73-91
    DOI: 10.1080/21552851.2012.653131
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    Cited by:

    1. Miley, Frances & Read, Andrew, 2021. "Soldiers don't go mad: Shell shock and accounting intransigence in the British Army 1914-18," The British Accounting Review, Elsevier, vol. 53(2).

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