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

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.

Keywords:

• accounting history
• military accounting
• Australian Army
• World War II
• supply accounting

Acknowledgements

With thanks to, and in memory of, Lieutenant Colonel Neville Read OAM. Thanks are also due to the Returned Services’ League, residents of the Veterans’ Retirement Village, Sydney and the two anonymous reviewers who provided helpful comments.

Notes

Over 60 unstructured interviews were conducted for this research. Interviewees were not selected by the authors. We contacted in writing the managers of villages established for war veterans outlining our research and requesting volunteers. We interviewed all who responded and the quotes we have used come from verbatim transcripts. The male interviewees represent a balanced mix of Army Corps and the main theatres of Army war-time operations. To comply with interviewees’ requests, the military ranks of the male interviewees are referred to. Women could only serve in the Australian Army Nursing Service. All nurses were given the rank of lieutenant or captain, but female interviewees preferred to be described as nurses and not by rank. The combination of self-selected interviewees and the restrictions on women serving in battle zones led to more medical examples than we might have chosen. However, since these examples illustrate the problems of the supply accounting system, we believe their relevance outweighs the unintended bias towards nurses.

The eminent Australian accounting academic, Ray Chambers, was a key figure in this process, having joined the Australian Prices Commission in 1943. His experience with the Australian Prices Commission contributed to his development of CoCoA – Continuously Contemporary Accounting (Whittington and Zeff 2001).

A 1945 paper edition of the manual was mainly used due to the fragile state of earlier versions. Earlier paper editions dating from 1920 onwards were however consulted. We were able to verify that the manual was unchanged in its wording and the 1945 edition also commenced with a statement to that effect.

An officer in charge of supply management in a field unit. This person was not an accountant and generally untrained in Army financial management.

Major General Tubby Allen, Commander 7th Division 1940–42, Major General George Vasey, Commander 7th Division 1942–44, Lieutenant General Gordon Bennett, Commander 8th Division 1940–42.

Administrative personnel behind the lines who never or rarely saw combat.

We can corroborate this, having been shown the blanket that is still in use.

In Papua New Guinea, average temperatures in the lowlands range from 21°C to 32°C (70°F to 90°F). In the highlands temperatures fall to 3°C (37°F) rising to 32°C (90°F) in the daytime.

Average annual rainfall in the part of Papua New Guinea where this interviewee was located is approximately 584 cm (230 in).

A continuing bond of mateship forged between Australia and New Zealand during World War I that continues to be recognised and remembered through ANZAC Day, and annual commemorative day of remembrance in Australia.

This refers to all American troops and not just those from the Northern States.

British and Australian slang for alcohol – usually spirits such as rum or brandy.

Mattresses filled with straw.

Although the Australian War Memorial provides electronic access to most field diaries maintained by senior commanders, these were of limited use because daily field notes were brief.

6th Division Cavalry Unit.

Named after Australian bushrangers (outlaws) of the colonial period.

Charles Edwin Woodrow Bean was Australia's official historian of World War I but also published material on World War II.

This is the quote from the soldier. However, we think that he may have the location incorrect as we can find no record of an American PX near the Suez Canal during the time when Australian troops were stationed there.

Post eXchange, the American equivalent of the Australian canteen.