Accounting History Publications 2010

Anderson, Malcolm

doi:10.1080/21552851.2012.653135

Accounting History Review

2012

DOI: 10.1080/21552851.2012.653135

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Accounting History Publications 2010

Malcolm Anderson¹

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“… 7. The proportion is 2.5 per cent, the calculation of which is based on an examination of the extensive annual compilations published in Accounting History – Foreman (2001a, 2003, 2004, 2007, 2008, 2009, 2010, 2011, 2013, 2015, 2016), and Accounting History Review – Anderson (2002a, 2002b, 2003, 2004, 2006, 2011, 2012a, 2012b, 2013, 2015). …”

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The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

Cobbin

Burrows

2018

Accounting History

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Within the accounting history literature, there exists a small sub-realm that focuses on the nexus between accounting and war and accounting and the military. This article is a review of 55 articles published in the new millennium (2000–2017) ranging across a 420-year period, encompassing many wars and periods of peace, and involving multiple countries. Several accounting issues including procedures, costing, budgeting, disclosure, financing, efficiency gender and culpability emerge. The availability of existing accounting knowledge forms the basis of the review, with accounting shown to be adaptive and reactive to the needs of the military (and the state) in peacetime and wartime emergency. Specifically, in applying existing accounting knowledge, accounting contributes to the military or war. Where new accounting knowledge is developed, accounting is influenced either by the needs of the military or the dictates of war.

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confidence: 99%

The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

Cobbin

Burrows

2018

Accounting History

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Accounting History publications 2012

Anderson¹

2013

Accounting History Review

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Accounting history publications 2018

Persson

2019

Accounting History Review

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Accounting History Publications 2010

Cited by 4 publications

References 101 publications

The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

Accounting History publications 2012

Accounting history publications 2018

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