Accounting, accountability and cost efficiency at the Commonwealth of Australia Clothing Factory, 1911-1918

Abstract

Studies that examine the early adoption of scientific management practices in both Australia and the US are often authored by historians who focus on workers' struggles for dignity, autonomy, and control. Ellem (1989) and Frances (1993) related the history of Australia's Commonwealth Clothing Factory (CCF) from this perspective. Understandably, they did not examine the dynamics of implementing modern cost accounting procedures in a state-owned, unionised clothing enterprise, nor did they discuss the impact of the government's mandate to maintain cost efficiency. This paper re-examines the early history of the CCF in light of these perspectives and concludes that economic and political rationales are key determinants in the implementation of these procedures.

Accounting in hybrid forms of capitalist/socialist enterprises: A multiple interpretative approach to the Royal Factory of Silk of San Leucio, 1802–1826

“…These were royally owned large-scale factories in which accounting played a key role in keeping labour under control and pursuing efficiency, even without any real profit-oriented drive. Accounting history research focusing on state-owned enterprises in developing countries illustrate the different roles played by accounting in supporting the birth of enterprises and measuring their performance (Foreman and Tyson, 1998; Hooper and Kearins, 2004; Rahaman and Lawrence, 2001). Finally, a large number of accounting history papers have been concerned with the accounting practices of state-owned enterprises in advanced industrialised countries, such as the United Kingdom (McInnes, 2002), France (Touron and Daly, 2013), the United States (Preston and Vesey, 2008) and Japan (Noguchi and Boyns, 2012; Sasaki, 2001).…”

Leslie Arthur Schumer: Australian cost accounting crusader and historian

“…He was later transferred to the Department's Clothing Factory, based at South Melbourne which was one of a number of factories established by the Australian government (Foreman & Tyson, 1998) and it was here that Schumer was to gain his first exposure to cost accounting systems, procedures and practices (Foreman, 2001). Like most young men of his era, Schumer sought to enlist in the Australian forces and serve his country more actively, but his application was unsuccessful as he was employed in what was deemed an essential service industry.…”

Financial control, blame avoidance and Radio Caroline: Talkin’ ‘bout my generation

“…The most frequently used financial control mechanisms by governments are taxation penalties designed to control corporate behaviour (Ogus, 1998;Nordhaus, 2006;Lee et al, 2008). Extant accounting research has recognised other uses of financial mechanisms to control the outcomes of government (Bakre, 2008;Foreman and Tyson, 1998;Walker, 2004;Walker, 2008;Walker and Carnegie, 2007). In this case financial control mechanisms were introduced that disrupted Radio Caroline's revenues.…”