Military Workforce Accounting: A Historical and Contemporary Perspective from the Akshauhini Sena to Modern Armies

Abstract: The biggest war witnessed by the human civilization from the ancient period can be stated as the war of Kurukshetra of Mahabharata fought between the two groups of the same family The Kaurava and The Pandavas. War involves the use of not only humans but also various weapons which are surely harmful in nature. The Kurukshetra war was fought on a special background involving the military units called Akshauhini which had specific numerical basis of its compositions. This paper aims at auditing the quantitative analysis of the composition, distribution, deployment strategies etc. showing further breakdown of the soldiers, chariots, horses and elephants used in the Akshauhini Sena at both the ends. Further the paper evaluates the comparative military strengths and weaknesses of the two factions, offering insights into how numerical superiority and tactical deployment influenced the war’s outcome. Auditing in current era aims at quantitative and qualitative data of the human and material sources of the business which was also followed in ancient period.