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

Frances Miley and Andrew Read

Accounting History Review, 2012, vol. 22, issue 1, 73-91

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.

Date: 2012
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DOI: 10.1080/21552851.2012.653131

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