World War 2 governmental cost-plus procurement: An Australian case study

IF 1.7 Q3 BUSINESS, FINANCE Accounting History Pub Date : 2024-07-26 DOI:10.1177/10323732241258560
Geoff Burrows, Phillip E. Cobbin, Jane Hronsky
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Abstract

The much-maligned cost-plus contract used in the procurement of defence assets has received little attention in the accounting history literature focused on accounting and the military in times of war. An extensive archive of a World War 2 contract between the Australian government and the UK De Havilland Aircraft Company for the supply of Tiger Moth airframes provides an opportunity to investigate important features of this contract, including cost recording and disclosure, monitoring of cost data by government inspectors, resolution of uncontracted events and evidence of government action to mitigate risks associated with this form of contracting. We also broaden the extant literature on open-book accounting on the premise that government access to the contractor's costing system constitutes a strong subset of this phenomenon. Finally, the batch-costing techniques utilised show strong evidence of ‘learning’ in respect of direct labour costs, consistent with this feature of cost behaviour in aircraft assembly.
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第二次世界大战政府成本加成采购:澳大利亚案例研究
在以战时会计与军事为主题的会计史文献中,国防资产采购中使用的成本加成合同备受指责,却很少受到关注。澳大利亚政府与英国德哈维兰飞机公司(De Havilland Aircraft Company)之间关于供应虎蛾飞机机身的二战合同的大量档案为我们提供了一个研究该合同重要特征的机会,包括成本记录和披露、政府检查人员对成本数据的监控、未签约事件的解决以及政府为降低与这种合同形式相关的风险而采取的行动的证据。我们还拓宽了现有的公开账簿会计文献,前提是政府对承包商成本核算系统的访问构成了这一现象的一个重要子集。最后,使用的分批成本计算技术显示了直接人工成本方面 "学习 "的有力证据,这与飞机组装成本行为的这一特征是一致的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
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