An approximation to Military Accounting Literature in World War I and II
DOI:
https://doi.org/10.17533/udea.rc.n78a02Keywords:
military accounting, World War I, World War II, contributions to accounting, evolution of accountingAbstract
The aim of the present work is to carry out a documentary review on military accounting during World War I and II, showing the most important aspects and areas addressed. Based on the above, the existing bibliography related to the study period was taken from accounting journals indexed in academic databases, and a documentary analysis was subsequently carried out on the similarities and differences between the contexts of the texts found, which allowed to categorize them into different items. The analysis suggests that areas such as costs, auditing and taxes underwent significant changes during this period, thereby enriching the way in which productive processes, payments, accounting records and staff hiring were recognized within the companies, and changing the way in which they were conducted, thus evidencing the evolution of accounting in that period.
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