 Call to service: The Register of Australian Accountants for National Service 1940–1944Phillip E. Cobbin and Warwick Funnell Accounting, Auditing & Accountability Journal, 2021, vol. 35, issue 5, 1239-1261 Abstract: Purpose - The paper explores the creation in Australia of the Register of Accountants for National Service. Established at the outset of the Second World War, the Register operated for four years from June 1940 providing voluntary, non-remunerated, part-time and after-hours services to a highly stressed and seriously stretched federal government bureaucracy by members of the main Australian professional accounting bodies. Departments of the Navy, Army, Air Force, Supply and Development and Munitions were the largest consumers of the services offered. Design/methodology/approach - The study of the Register relies mainly on an extensive archive of war-time documentation from the Federal Government and various accounting professional institutes which has survived, predominantly in the National Archives of Australia. The resource is particularly rich in material covering the complex negotiation processes that brought the Register into operation together with documentation recording and reporting the work of the Register. The themes of professionalization, institutional legitimacy, volunteerism and patriotism are all invoked to explain the presence of the Register in the machinery of government that was assembled to deliver the ultimately successful war effort. Created by the principal professional accounting institutes, the Register attests to the commitment of their members to the war effort and, thereby, the importance of the profession to Australian society. Findings - The perilous situation of Australia at a time of war provided a compelling incentive for the accounting profession to organise itself in an efficient and highly effective manner to assist with the war effort. The disparate and somewhat fractured accounting profession at the time was able to work together in a structured, cohesive and disciplined manner to provide voluntary services when called upon. To deliver the voluntary services promised, a purpose-built set of institutional arrangements was put in place. An extensive inventory of the potential services that could be provided by members of the main professional accounting bodies was conducted to facilitate the smooth matching of government needs with services available. Research limitations/implications - Discussion focusses only on Australia where the Register was unique. No other examples have been discovered where a profession has self-mobilised to serve a nation in a time of war. A further limitation is that the activities reported are restricted to self-reporting by the Register and a small loose collection of documents prepared by the Department of the Navy. Originality/value - The uniqueness of the Register is the core of the originality and value of this study. How and why it came into being and the method by which it completed the “task” assigned to it stand as testament to a profession strategically placed to contribute in a substantive manner to the war effort at minimal cost to the nation. Keywords: National service; The Second World War; Register of accountants; Accounting services; Volunteerism; Legitimacy (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-10-2019-4200 DOI: 10.1108/AAAJ-10-2019-4200 Access Statistics for this article Accounting, Auditing & Accountability Journal is currently edited by Prof James Guthrie and Prof Lee Parker More articles in Accounting, Auditing & Accountability Journal from Emerald Group Publishing Limited |
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