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

This study focuses on the period of Portuguese Overseas War (1961–1974), with aim analysing role military accounting in Portugal, particularly regarding whether state budgetary procedures were adapted to meet needs and military. The analysis was developed by considering budget constraints faced at time, which profoundly influenced laws public sector that had two main goals concerning control balance budget. work contributes a better understanding during 13 years war three different scenarios small country limited resources. In context permanent scrutiny Ministry Finance distribution management spending, it is believed administration played an important but fell short preventing overruns analysis.