Download National efficiency, military accounting and the business of war

University of Wollongong
Research Online
Faculty of Commerce - Papers (Archive)
Faculty of Business
2006
National efficiency, military accounting and the
business of war
Warwick Funnell
University of Wollongong, [email protected]
Publication Details
Funnell, W. N. (2006). National efficiency, military accounting and the business of war. Critical Perspectives on Accounting, 17 (6),
719-751.
Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library:
[email protected]
National efficiency, military accounting and the business of war
Abstract
Costly administrative failures during the South African War were shown by several official investigations to be
associated with ineffective and deceptive accounting systems administered from the War Office. They were
regarded also as symptomatic of a deterioration in the efficiency of British business and government. To
retrieve Britain's greatness a movement of national efficiency sought to raise efficiency levels in all areas of
British national life. Fundamental to the reforms that they advocated were a strong British empire and an
efficient army. Thus, military administrators were urged to apply the methods of commerce to the business of
war. Amongst the most innovative strategies to raise the commercial awareness and accounting expertise of
army administrators were the Army Class at the London School of Economics and Political Science (LSE)
between 1906 and 1932 and the army cost accounting experiment (1919–1925) in which the LSE also played
a role.
Disciplines
Business | Social and Behavioral Sciences
Publication Details
Funnell, W. N. (2006). National efficiency, military accounting and the business of war. Critical Perspectives
on Accounting, 17 (6), 719-751.
This journal article is available at Research Online: http://ro.uow.edu.au/commpapers/2945