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

Frances Miley, Andrew READ

    Research output: Contribution to journalArticle

    10 Citations (Scopus)


    The accounting system that supported the provision of supplies to the Western Front during the First World War had some inadequacies from the perspective of the soldier on the front line. These inadequacies are revealed through the cartoons drawn by Bruce Bairnsfather, a front-line officer in the British Army. Our examination shows that cartoons can provide source material for accounting histories. It also shows that cartoons can be considered as a form of accounting themselves and, in doing so, stretches the epistemological boundaries of accounting.
    Original languageEnglish
    Pages (from-to)161-189
    Number of pages29
    JournalAccounting History Review
    Issue number2-3
    Publication statusPublished - 2014


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