The Second World War and Soviet accounting

Abstract

This article examines the rapid changes to Soviet accounting practice during World War II. The adaptation of the pre-war accounting system was required to meet the extraordinary demands of a conflict that saw as much as 40 percent of the national population under German occupation. Many large production facilities were rapidly relocated out of the war zone to the Urals, Central Asia, and the Far East. Soviet wartime accounting was focused only on contributing to victory. Sometimes this meant establishing extremely simplified allocation procedures; sometimes this meant creating new accounts for enterprise assets temporarily under enemy control, and sometimes this meant extensive and thorough procedures to safeguard economic resources and military property. For scholars the war provided an example of how accounting can rapidly evolve to meet changing national priorities.