Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)

Detalhes bibliográficos
Autor(a) principal: Cunha, Manuel
Data de Publicação: 2022
Outros Autores: Gomes, Delfina, Caria, Ana, Menezes, Carlos, Ribeiro, João Leite
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://hdl.handle.net/1822/83750
Resumo: 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.
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spelling Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)AccountingMilitaryOverseas WarCostsBudgetCiências Sociais::Economia e GestãoSocial SciencesThis 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.The authors disclose receipt of the following financial support for the research, authorship, and/or publication of this article: Delfina Gomes conducted the study at the Research Center in Political Science (UIDB/CPO/00758/2020), University of Minho/University of Évora, supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds.SAGE PublicationsUniversidade do MinhoCunha, ManuelGomes, DelfinaCaria, AnaMenezes, CarlosRibeiro, João Leite20222022-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/1822/83750engCunha, 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/10.1177/103237322110495701032-37321749-337410.1177/10323732211049570https://journals.sagepub.com/doi/10.1177/10323732211049570info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-21T12:49:21Zoai:repositorium.sdum.uminho.pt:1822/83750Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T19:47:48.007197Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)
title Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)
spellingShingle Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)
Cunha, Manuel
Accounting
Military
Overseas War
Costs
Budget
Ciências Sociais::Economia e Gestão
Social Sciences
title_short Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)
title_full Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)
title_fullStr Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)
title_full_unstemmed Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)
title_sort Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)
author Cunha, Manuel
author_facet Cunha, Manuel
Gomes, Delfina
Caria, Ana
Menezes, Carlos
Ribeiro, João Leite
author_role author
author2 Gomes, Delfina
Caria, Ana
Menezes, Carlos
Ribeiro, João Leite
author2_role author
author
author
author
dc.contributor.none.fl_str_mv Universidade do Minho
dc.contributor.author.fl_str_mv Cunha, Manuel
Gomes, Delfina
Caria, Ana
Menezes, Carlos
Ribeiro, João Leite
dc.subject.por.fl_str_mv Accounting
Military
Overseas War
Costs
Budget
Ciências Sociais::Economia e Gestão
Social Sciences
topic Accounting
Military
Overseas War
Costs
Budget
Ciências Sociais::Economia e Gestão
Social Sciences
description 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.
publishDate 2022
dc.date.none.fl_str_mv 2022
2022-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://hdl.handle.net/1822/83750
url https://hdl.handle.net/1822/83750
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 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
1032-3732
1749-3374
10.1177/10323732211049570
https://journals.sagepub.com/doi/10.1177/10323732211049570
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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dc.publisher.none.fl_str_mv SAGE Publications
publisher.none.fl_str_mv SAGE Publications
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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