What is it about?
IN WW2, the Australian army supply system did not close a feedback loop. This meant that information about problems with delivery of supplies and information about inadequate or inappropriate supplies was not received by the army administration which prevented corrective action. Australian soldiers developed innovative techniques to solve these problems, primarily stealing what they needed from the Americans.
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Why is it important?
"Amateurs talk of tactics, professionals plan logistics" This cliche of military success highlights the importance of good supply systems. History is filled with stories of battles and wars lost for the want of adequate supplies. For a supply system to work, there must be good information flows - hence, the importance of accounting. This case highlights what happens when the supply system fails.
Perspectives
In the commercial world, when accounting fails, businesses fail. In the military, when accounting fails, men die. There is no more important function for accounting than ensuring our armed forces get the resources they need,
Andrew Farley Read
University of Canberra
Read the Original
This page is a summary of: The implications of supply accounting deficiencies in the Australian Army during the Second World War, Accounting History Review, March 2012, Taylor & Francis,
DOI: 10.1080/21552851.2012.653131.
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