Accounting History Book review Accounting for war: financial control of the British Army 18461899 Warwick Funnell Accounting and Finance Academic Press, New South Wales, 233 pp. DOI: 10.1177/1032373207068709 Do not be misled by the title of Warwick Funnell's scholarly monograph. There is very little about war (that is battles, casualties, armaments, and so on), but quite a lot about the tensions surrounding the control of the British army in the last half of the nineteenth century. In point of fact, the book is about the impact of deci- sions that emanate from these tensions civilian vs military control of administra- tion and finance; centralized control vs economy and efficiency; and, more generally, regulation vs autonomy. As Professor Funnell indicates early on (p.1), "This study is an investigation of the structure of financial control of the British army, the accounting controls upon which this structure increasingly came to depend in the second half of the 19th century and the behaviour, intentioned or otherwise, they elicited." Funnell carefully lays out this structure in six thematic chapters that are meticulously intro- duced and summarized (purpose, scope, key issues) and are replete with footnotes (between 100 and 150 per chapter), essentially
Book Review: Accounting for war: financial control of the British Army 1846-1899
Abstract
Accounting History Book review Accounting for war: financial control of the British Army 18461899 Warwick Funnell Accounting and Finance Academic Press, New South Wales, 233 pp. DOI: 10.1177/1032373207068709 Do not be misled by the title of Warwick Funnell's scholarly monograph. There is very little about war (that is battles, casualties, armaments, and so on), but quite a lot about the tensions surrounding the control of the British army in the last half of the nineteenth century. In point of fact, the book is about the impact of deci- sions that emanate from these tensions civilian vs military control of administra- tion and finance; centralized control vs economy and efficiency; and, more generally, regulation vs autonomy. As Professor Funnell indicates early on (p.1), "This study is an investigation of the structure of financial control of the British army, the accounting controls upon which this structure increasingly came to depend in the second half of the 19th century and the behaviour, intentioned or otherwise, they elicited." Funnell carefully lays out this structure in six thematic chapters that are meticulously intro- duced and summarized (purpose, scope, key issues) and are replete with footnotes (between 100 and 150 per chapter), essentiallyPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Book Review: Accounting for war: financial control of the British Army 1846-1899
Tyson,Thomas N.
Follow Accounting History
, Volume 12 (1): 116
SAGE – Feb 1, 2007
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