Accounting in the context of war: the Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , |
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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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 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
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 instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
institution |
RCAAP |
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 |
repository.mail.fl_str_mv |
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1799133053227892736 |