Cartoons as alternative accounting: front-line supply in the First World War

Within the accounting history literature, there exists a small sub-realm that focuses on the nexus between accounting and war and accounting and the military. This article is a review of 55 articles published in the new millennium (2000–2017) ranging across a 420-year period, encompassing many wars and periods of peace, and involving multiple countries. Several accounting issues including procedures, costing, budgeting, disclosure, financing, efficiency gender and culpability emerge. The availability of existing accounting knowledge forms the basis of the review, with accounting shown to be adaptive and reactive to the needs of the military (and the state) in peacetime and wartime emergency. Specifically, in applying existing accounting knowledge, accounting contributes to the military or war. Where new accounting knowledge is developed, accounting is influenced either by the needs of the military or the dictates of war.

Section: Reviewing the Literaturesupporting

confidence: 59%

The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

Cobbin

Burrows

2018

“…When examining the hospital's accounting records, we included the non-financial records in our definition of "accounting records" because the hospital viewed them this way. This contrasts with the traditional view of accounting records as financial records but accords with contemporary views that have sought to enhance our understanding of accounting through a broader construction of what constitutes accounting (Miley and Read, 2014). The hospital maintained the same procedures for its financial and non-financial records, requiring them to be audited and subjected to the scrutiny of the hospital's business management team, known as the Daily Committee.…”

Section: Introductionmentioning

confidence: 91%

Go gentle babe: Accounting and the London Foundling Hospital, 1757–97

Miley

Read

2016

The London Foundling Hospital was a charitable institution established to turn children of the poor into virtuous and industrious members of society. Poverty-stricken parents gave their children, known as foundlings, to the hospital which cared for and educated them until they could be placed into employment. Since eighteenth-century Britain stigmatized and marginalized the poor, viewing them as immoral and indigent. An important aspect of the charity's function was (re)creating stigmatized foundling identities so they could leave the hospital as accepted members of mainstream society. This research examines the role of accounting in supporting the hospital's efforts to (re)create stigmatized identities. We examine the plethora of records the hospital maintained about every aspect of the children's lives, which were both mechanisms of surveillance and control and evidence of the hospital's successful efforts in moulding the foundlings into virtuous and industrious members of society. The hospital did not distinguish between financial and non-financial records, ensuring both were regularly reviewed and audited before being made available to selected members of the public. We contrast the public availability of these records, which evidenced hospital (re)created identities, with the hospital's secrecy surrounding tokens, small items given by a parent when hospitalizing a child. We contend that the tokens were a form of accounting record that represented stigmatized identities of the poor and had to be hidden so they could be replaced with (re)created acceptable identities. We conclude that examining accounting records maintained by the hospital provides insights into the role accounting can play in supporting the work of charitable institutions seeking to create social acceptability for stigmatized groups.

“…Smith et al (1991) looked at cartoon faces that increased student accuracy in interpreting accounts. Miley and Read (2014: 182) examined cartoons drawn by Bairnsfather, a British army front-line officer in the First World War. Bairnsfathers’ cartoons showed that the accounting systems used did not provide the information needed by front-line troops in World War I. Miley and Read considered that these cartoons provided the information that an accounting system should have contained.…”

Section: Research Literature: Accounting Stereotypes Humour and Newsmentioning

confidence: 99%

Negative accounting stereotype: Enron cartoons

Jones

Stanton

2021

A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was examined to explore the portrayal of accounting, accountants and auditors. The nature and importance of the cartoons was also investigated. While the examination revealed what cartoonists had to say about accounting, accountants and auditing, the purpose was to ascertain the stereotypes conveyed. The cartoonists working from established preconceptions of accounting and accountants redefined and reshaped accounting stereotypes. They replaced the dull but honest image with a negative one, the fraudulent accountant. However, the image of the male accountant survived. As social critics, the cartoonists focused on the consequences on employees and stockholders but neglected to address the consequences for business institutions.