Publicação
Accounting and war: the case of the Portuguese "Overseas War" (1961-1974)
| Resumo: | Set against the backdrop of the Portuguese Overseas War, which took place from 1961 to 1974, this thesis presents an investigation into the history of accounting, supported by three pillars: beginning with the financial aspect, the financing of the war, and analysis of confidential expenses; moving on to the issue of military accounting, the cost of the war, and the challenges posed by budgetary constraints in managing expenses for the war effort; ending with the social costs of the Portuguese Overseas War that persist to this day. The study is developed within the framework of the history of accounting, adopting the perspective of the new history of accounting, and drawing on diversified historical archival sources available in different national archives, using historical military records and financial archives to expose covert transactions that influence decision-making in the Portuguese State The examination of the financial aspect of the war, encompassing military expenses, funding sources, confidential expenditures, and the manipulation of public accounts, contributes to deepening the historical understanding of the war, through the human and economic aspects of its financing, supported by the issue of false balance in public accounts achieved through loans. The study regarding the role of military accounting and its subjugation to the budgetary constraints imposed by public accounting at the time contributes to the perception of the significant effort that military accounting underwent during the thirteen years of war, in managing scarce financial resources, avoiding their influence on military performance. The study on the social costs of the war is crucial for the perception that, beyond the economic effects of the war, there are also social costs. This work contributes to shedding light on these social costs borne by the soldiers who served in the Portuguese Overseas War, and which persist in Portuguese society to this day, almost fifty years after the end of the Portuguese Overseas War. |
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| Autores principais: | Cunha, Manuel Joaquim Leitão da |
| Assunto: | Accounting Costs Disability Military Overseas War Contabilidade Custos Guerra do Ultramar Invalidez Militar |
| Ano: | 2024 |
| País: | Portugal |
| Tipo de documento: | tese de doutoramento |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade do Minho |
| Idioma: | inglês |
| Origem: | RepositóriUM - Universidade do Minho |
| Resumo: | Set against the backdrop of the Portuguese Overseas War, which took place from 1961 to 1974, this thesis presents an investigation into the history of accounting, supported by three pillars: beginning with the financial aspect, the financing of the war, and analysis of confidential expenses; moving on to the issue of military accounting, the cost of the war, and the challenges posed by budgetary constraints in managing expenses for the war effort; ending with the social costs of the Portuguese Overseas War that persist to this day. The study is developed within the framework of the history of accounting, adopting the perspective of the new history of accounting, and drawing on diversified historical archival sources available in different national archives, using historical military records and financial archives to expose covert transactions that influence decision-making in the Portuguese State The examination of the financial aspect of the war, encompassing military expenses, funding sources, confidential expenditures, and the manipulation of public accounts, contributes to deepening the historical understanding of the war, through the human and economic aspects of its financing, supported by the issue of false balance in public accounts achieved through loans. The study regarding the role of military accounting and its subjugation to the budgetary constraints imposed by public accounting at the time contributes to the perception of the significant effort that military accounting underwent during the thirteen years of war, in managing scarce financial resources, avoiding their influence on military performance. The study on the social costs of the war is crucial for the perception that, beyond the economic effects of the war, there are also social costs. This work contributes to shedding light on these social costs borne by the soldiers who served in the Portuguese Overseas War, and which persist in Portuguese society to this day, almost fifty years after the end of the Portuguese Overseas War. |
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