Reaction to World War I constraints to normal trade: the meat-packing industry in Canada and Australia

This study addresses the call by Carnegie and Napier (2002), for research on a cross-national basis to enhance our understanding of the historical development of accounting. Firms in the meat-packing industry in Australia and Canada are compared for the period covered by the First World War. The impact of the war was markedly different on the firms due to the very different contextual conditions applying in each country, despite common factors which were at work in both countries. The macro-economic and social conditions disclose long-term similarities, but time-specific and geographic conditions had the greater impact. At the outbreak of war, both firms had detailed cost systems that provided information pertinent to their needs in controlling operations. Despite the changed conditions experienced by both firms during the period, neither made any significant changes to their accounting systems. One conclusion which may be drawn, is that the criticalfactors for control were not significantly altered by the advent of war.