What is it about?
The accounting system that supported the provision of supplies to the Western Front during the First World War had some inadequacies from the perspective of the soldier on the front line. These inadequacies are revealed through the cartoons drawn by Bruce Bairnsfather, a front-line officer in the British Army.
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Why is it important?
When accounting fails during peace tmes, people lose money. When accounting fails during war, people die. The accounting records of the British army claim that the supply system worked well during WW1. We challenge that using evidence from cartoons. We argue that these cartoons are a form of accounting as they provide information to users about resources, obligations and performance.
Perspectives
I think this is one of our best pieces of research. We like conducting research into times of crisis and there is no more dramatic crisis than the first world war. Crises are interesting because they can reveal issues which are not apparent during routine operatons. The other thing we think is really important about this research is that it challenges researchers in accounting history to go beyond the accounting system to find data sources that reveal the nature of the strengths and weaknesses of accounting.
Andrew Farley Read
University of Canberra
Read the Original
This page is a summary of: Cartoons as alternative accounting: front-line supply in the First World War, Accounting History Review, September 2014, Taylor & Francis,
DOI: 10.1080/21552851.2014.967932.
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