chapter  28
21 Pages


WithWarwick Funnell, Stephen P. Walker

The study of the military and their accounting has reflected the essential political nature and purpose of armies. Accounting historians have had a particular interest in the political protections provided by accounting in Britain after the constitutionally fraught seventeenth century when the supremacy of Parliament had been compromised by military intervention. Until the twentieth century, accounting for military expenditures was determined almost entirely by the need to ensure that Parliament had effective control over how much the military spent; it was not intended to enhance military performance.