The transfer of accounting technology: a study of the Commonwealth of Australia government factories, 1910-1916

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

Abstract

The establishment of government factories by the Commonwealth of Australia, 1910-1916, required, inter alia, the development of an accounting system to suit the commercial activities carried on by government. All these factories were suppliers to the defence forces. Their primary aim was not profit generation, but the maintenance of facilities that could be expanded rapidly in time of need. Some of these factories were in direct competition with private industry and it was important that their costs and prices compared favourably with the nongovernment sector. The Australian government introduced a system of accounting that was developed by John Jensen, a Defence Department public servant. Jensen espoused scientific management techniques observed during a visit to the USA and Canada in 1910. This study explores the origins of, and influences on, the accounting system as established by Jensen. It does so through the use of the technology transfer construct advanced by Jeremy (1991). The conclusion reached is that Taylorist precepts were significantly modified to meet the particular control requirements and the environmental factors faced by Australian governments.

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1912The Principles of Scientific Management.2015Principles of Scientific Management, The 1968International Encyclopedia of the Social Sciences.1989The Evolution of Technology 1997Control and cost accounting practices in the Spanish Royal Tobacco Factory 1968International Encyclopedia of the Social Sciences.1954Evolution of cost accounting 1990International pressures for accounting change

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