{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,29]],"date-time":"2026-04-29T08:03:58Z","timestamp":1777449838116,"version":"3.51.4"},"reference-count":92,"publisher":"SAGE Publications","issue":"1","license":[{"start":{"date-parts":[[2022,2,1]],"date-time":"2022-02-01T00:00:00Z","timestamp":1643673600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/journals.sagepub.com\/page\/policies\/text-and-data-mining-license"}],"funder":[{"DOI":"10.13039\/501100001871","name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","doi-asserted-by":"publisher","award":["Center in Political Science (UIDB\/CPO\/00758\/2020)"],"award-info":[{"award-number":["Center in Political Science (UIDB\/CPO\/00758\/2020)"]}],"id":[{"id":"10.13039\/501100001871","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":["journals.sagepub.com"],"crossmark-restriction":true},"short-container-title":["Accounting History"],"published-print":{"date-parts":[[2022,2]]},"abstract":"<jats:p>This study focuses on the period of the Portuguese Overseas War (1961\u20131974), 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.<\/jats:p>","DOI":"10.1177\/10323732211049570","type":"journal-article","created":{"date-parts":[[2022,2,7]],"date-time":"2022-02-07T11:41:56Z","timestamp":1644234116000},"page":"41-74","update-policy":"https:\/\/doi.org\/10.1177\/sage-journals-update-policy","source":"Crossref","is-referenced-by-count":5,"title":["Accounting in the context of war: The Portuguese case of the \u2018Guerra do Ultramar\u2019 (1961\u20131974)"],"prefix":"10.1177","volume":"27","author":[{"given":"Manuel","family":"Cunha","sequence":"first","affiliation":[{"name":"Departamento de Gestao, Universidade do Minho, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0151-4762","authenticated-orcid":false,"given":"Delfina","family":"Gomes","sequence":"additional","affiliation":[{"name":"Departamento de Gestao, Universidade do Minho, Portugal"}]},{"given":"Ana","family":"Caria","sequence":"additional","affiliation":[{"name":"Departamento de Gestao, Universidade do Minho, Portugal"}]},{"given":"Carlos","family":"Menezes","sequence":"additional","affiliation":[{"name":"Departamento de Gestao, Universidade do Minho, Portugal"}]},{"given":"Jo\u00e3o Leite","family":"Ribeiro","sequence":"additional","affiliation":[{"name":"Departamento de Gestao, Universidade do Minho, Portugal"}]}],"member":"179","published-online":{"date-parts":[[2022,2,7]]},"reference":[{"key":"atypb1","unstructured":""},{"key":"bibr1-10323732211049570","doi-asserted-by":"publisher","DOI":"10.1136\/bmj.2.779.716"},{"key":"bibr2-10323732211049570","unstructured":"\u2212 Arquivo Hist\u00f3rico Militar (Military Historical Archive), Comiss\u00e3o de Contas e Apuramento de Responsabilidades, Ma\u00e7o no. 1418, Pasta 149."},{"key":"bibr3-10323732211049570","unstructured":"\u2212 Arquivo Hist\u00f3rico Militar (Military Historical Archive), Comiss\u00e3o de Contas e Apuramento de Responsabilidades, Ma\u00e7o no. 1274, Pasta no. 136."},{"key":"bibr4-10323732211049570","unstructured":"\u2212 Arquivo Hist\u00f3rico Militar (Military Historical Archive), Comiss\u00e3o de Contas e Apuramento de Responsabilidades, Ma\u00e7o no. 1513, Pasta no. 50."},{"key":"bibr5-10323732211049570","unstructured":"Decree no. 15465, 14 May 1928 \u2013 Budgetary Reform"},{"key":"bibr6-10323732211049570","unstructured":"Decree no. 22241, 22 February 1933 \u2013 Portuguese Constitution"},{"key":"bibr7-10323732211049570","unstructured":"Decree no. 22257, 25 February 1933 \u2013 Reorganisation of the Court of Auditors"},{"key":"bibr8-10323732211049570","unstructured":"Decree-Law no. 22465, 11 April 1933 \u2013 Colonial Act"},{"key":"bibr9-10323732211049570","unstructured":"Decree no. 34365, 3 January 1945 \u2013 Establishment of the Administrative Councils"},{"key":"bibr10-10323732211049570","unstructured":"Decree no. 35413, 29 December 1945 \u2013 Regulation for the Organisation, Operation, Accounting, and Bookkeeping of the Administrative Councils"},{"key":"bibr11-10323732211049570","unstructured":"Law no. 2048, 11 July 1951 \u2013 Changes in the Constitution of the Portuguese Republic"},{"key":"bibr12-10323732211049570","unstructured":"Decree-Law no. 42564, 7 October 1959 \u2013 General Organisation of the Army Ministry"},{"key":"bibr13-10323732211049570","unstructured":"Decree-Law no. 43351, 24 November 1960 \u2013 Territorial organisation of the Army"},{"key":"bibr14-10323732211049570","unstructured":"Decree no. 43914, 15 September 1961 \u2013 Centralization of the Military Agency"},{"key":"bibr15-10323732211049570","unstructured":"Decree-Law no. 305\/71, 15 July 1971 \u2013 Reform of Public Sector Accounting"},{"key":"bibr16-10323732211049570","doi-asserted-by":"publisher","DOI":"10.20396\/remate.v38i1.8651311"},{"key":"bibr17-10323732211049570","unstructured":"Amaral M (2011)\n                      A evolu\u00e7\u00e3o da especializa\u00e7\u00e3o tecnol\u00f3gica da economia e das exporta\u00e7\u00f5es Portuguesas desde os anos 1960 at\u00e9 ao momento actual face a um conjunto de oportunidades e desafios\n                      . 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