Category Archives: War

Their name liveth for evermore: Accounting for the human cost of war

Miley, F. M., & Read, A. F. (2017). Their name liveth for evermore: Accounting for the human cost of war. Paper presented at the 40th Annual Congress of the European Accounting Association, Valencia.

Abstract:  The currency of war is human life yet the cost of human life lost in war remains an under-researched area of accounting.  This research uses a qualitative and historical research design to consider accounting for the cost of human life lost in war, contending that war cemeteries are accounting reports.  Through a qualitative and historical approach, the accounting content of war cemeteries built by the Commonwealth War Graves Commission, and it predecessors, is considered.  The planning and building of these cemeteries is examined to illustrate key features of the cemeteries as accounting reports and the information content they were designed to convey.  In addition, the transformative power of accounting is considered to illustrate how meaning has been transformed over time in the interpretation of the cemeteries as accounting reports.  The cemeteries were built after the First World War.  Three time periods are examined to demonstrate shifts in meaning: in the inter-war period, Cold War period, and contemporary period.  This research suggests the epistemological and ontological boundaries of accounting are already able to accommodate war cemeteries and their construction as accounting reports.  This research highlights the heteroglossic dimensions of accounting provided by the power of users to give meaning to accounting disclosures.

Full paper available from ResearchGate