Budgetary practices in the Ministry of War and the Ministry of Munitions in Italy, 1915–1918

Antonelli, Valerio; D’Alessio, Raffaele; Rossi, Roberto

doi:10.1080/21552851.2014.964015

Cited by 9 publications

(13 citation statements)

References 38 publications

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“…The approach adopted by the Italian Government during WW1 is examined by Antonelli et al (2014) who note, with respect to content in budgets, “when war broke out only one additional category was added to the document ‘War Expenses’ even though this comprised 90 per cent of total costs by the end of the conflict” (p. 139). “The government, the military high command and the main defence contractors preferred concealment” (Antonelli et al, 2014: 151). Manipulation of the expense items through extremely limited disclosure was an important aspect of this action.…”

Section: Reviewing the Literaturementioning

confidence: 99%

“…Liability for the latter tax presupposed the company making excess profits “calculated under the tax legislation” (Arnold, 1997: 791), but no clarity is provided nor is there generalization of the observation to industry. The Italian WW1 budget (Antonelli et al, 2014) noted earlier, is an example of maximum aggregation that facilitated very limited disclosure. Moving from a full-disclosure model with 114 separate line items, the Italian government added a single line item to the existing budget to cover “War Expenses” providing no detail as to the composition of the number.…”

Section: Reviewing the Literaturementioning

confidence: 99%

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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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Section: Reviewing the Literaturementioning

confidence: 99%

Section: Reviewing the Literaturementioning

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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“…Quinn and Jackson, 2014), Italy (e.g. Antonelli et al, 2014; Cinquini et al, 2016; Vollmers et al, 2016; Zambon and Zan, 2007), the Soviet Union (e.g. Djatej and Saritas, 2009), and Spain (e.g.…”

Section: Accounting In the War Contextmentioning

confidence: 99%

“…However, accounting and war as well as accounting and the military have been objects of growing interest in accounting history research (Cobbin and Burrows, 2018; Funnell and Chwastiak, 2010). Accounting has been studied from different perspectives, and one of the focuses has been the adaptive and reactive role of accounting during wartime periods (Antonelli et al, 2014; Cobbin and Burrows, 2018; Miley and Read, 2014). Although war, terrorism, and other conflict situations are more likely to have a negative impact on humankind, the reality is that they are part of human history, and, as Funnell and Chwastiak (2010: 147) put it in their editorial in Accounting History , there are ‘rich opportunities for research into matters that are of critical importance to individuals and to nations’.…”

Section: Introductionmentioning

confidence: 99%

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

et al. 2022

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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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“…Indeed, both WWs have been the time frame for studies in accounting practices and costing. WWI literature (Antonelli et al, 2014; Arnold, 2014; Billings and Oats, 2014; Cardoni, 2014; Flescher and Previtts, 2014; Miley and Read, 2017; Quinn and Jackson, 2014; Rutterford and Walton, 2014) considering accounting’s evolution to achieve the needs of war, or contributing to the war, or war influencing accounting. Similarly in WWII (Cinquini et al, 2016; Djatej and Sarikas, 2009; Fleischman and Marquette, 2003; Ikin et al, 2012; Lippman and Wilson, 2007), with war having an influence on accounting or changes in accounting to meet the needs of war.…”

Section: Literature Review and Theoretical Frameworkmentioning

confidence: 99%

Minding their Ps and Qs; the Royal Navy purser and accounting and governance, 1731–1808

McBride

2019

Accounting History

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This research explores the accounting regulations imposed on sea officers, particularly the purser, on board Royal Navy ships between 1731 and 1808. This was a period in which the Royal Navy grew to become one of the largest enterprises in Europe with operations throughout the world. The governance, control and accountability practices imposed upon pursers are analysed. The Regulations for accounting records to be kept by pursers indicate that accounting changed very little in the analysis period, until 1808, when it became substantially more detailed. Drawing on institutional theory, it is argued that this was due to external pressures for increased governance following the impeachment of Melville (First Lord of the Admiralty), public spending administrative and accounting reforms and political disapproval of ‘offices of profit’. The article provides important insights to the development of accounting, governance, audit and accountability within the Royal Navy, and enhances understanding of the historically unique role of pursers.

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Budgetary practices in the Ministry of War and the Ministry of Munitions in Italy, 1915–1918

Cited by 9 publications

References 38 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 in the context of war: The Portuguese case of the ‘Guerra do Ultramar’ (1961–1974)

Minding their Ps and Qs; the Royal Navy purser and accounting and governance, 1731–1808

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