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

Thomas N. Tyson

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Accounting and Organizational Management Accounting Theory and Financial Reporting Management Theory and Practice

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.

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1986Accounting and the examination: A genealogy of disciplinary power 1988The genesis of accountability: The west point connections 1997Control and cost accounting practices in the Spanish Royal Tobacco Factory 1993Accounting and the construction of institutions: The case of a factory 1990In Women's Hands? A History of Clothing Trades Unionism in Australia 1996Inside contracting at the Waltham Watch Company 1996The Lawrence Manufacturing Co.: a note on early cost accounting in US textile mills 1986'No More Amazons': Gender and Work Process in the Victorian Clothing Trades, 1890-1939

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