17 August 2016

Professor Stephen Walker offered his perspective on the role of accountants in the First World War.

CAS Director, Professor Stephen Walker, recently attended the 14th World congress of Accounting Historians (WCAH) in Pescara-Chieti, Italy, where he presented a plenary address on ‘Accountants and the First World War’. His paper presentation took place in the grand Marrucino Theatre. The audience comprised accounting historians from around the world.

Walker argued that at a time of global commemoration of the centenary of the First World War it was important to recognise the role of accountants in the conflict and its impact on accounting change.

Walker discussed how the exceptionally high enlistment of accountants and student accountants in the armed forces seriously impacted on the functioning of accounting firms, and raised issues about how accountants could best serve the national interest at a time of crisis.

These issues have implications for the way in which the modern day profession attempts to define its contribution to the public interest. The war was also a period when women entered accountancy firms in significant numbers and gained access to the profession when peace returned.

The 15th World Congress of Accounting and Historians (WCAH) takes place in St Petersburg in 2020.