Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/83750
Título: | Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974) |
Autor(es): | Cunha, Manuel Gomes, Delfina Caria, Ana Menezes, Carlos Ribeiro, João Leite |
Palavras-chave: | Accounting Military Overseas War Costs Budget |
Data: | 2022 |
Editora: | SAGE Publications |
Revista: | Accounting History |
Citação: | Cunha, M., Gomes, D., Caria, A., Menezes, C., & Ribeiro, J. L. (2022, February). Accounting in the context of war: The Portuguese case of the ‘Guerra do Ultramar’ (1961–1974). Accounting History. SAGE Publications. http://doi.org/10.1177/10323732211049570 |
Resumo(s): | This study focuses on the period of the Portuguese Overseas War (1961–1974), with the aim of analysing the role of military accounting in Portugal, particularly regarding whether state budgetary procedures were adapted to meet the needs of the state and the military. The analysis was developed by considering the budget constraints faced at the time, which were profoundly influenced by the laws of public sector accounting that had two main goals concerning the control and the balance of the budget. This work contributes to a better understanding of the role of accounting during the 13 years of war in three different war scenarios and in a small country with limited resources. In the context of permanent scrutiny by the Ministry of Finance regarding the distribution and management of public spending, it is believed that accounting and military administration played an important role but fell short in preventing budget overruns during the period of analysis. |
Tipo: | Artigo |
URI: | https://hdl.handle.net/1822/83750 |
DOI: | 10.1177/10323732211049570 |
ISSN: | 1032-3732 |
e-ISSN: | 1749-3374 |
Versão da editora: | https://journals.sagepub.com/doi/10.1177/10323732211049570 |
Arbitragem científica: | yes |
Acesso: | Acesso aberto |
Aparece nas coleções: | CICP - Artigos em revistas de circulação internacional com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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10323732211049570.pdf | 10,6 MB | Adobe PDF | Ver/Abrir |
Este trabalho está licenciado sob uma Licença Creative Commons