Military influences on the evolution of public sector audit and accounting 1830-1880

Accounting History

Volumn 2, Issue 2, 1997, Pages 9-29

  Funnell, Warwick ^a  

^a UNIVERSITY OF WOLLONGONG   (Australia)

Author keywords

1866 Audit Act; Army accounting; Public sector audit

Indexed keywords

EID: 29544431776     PISSN: 10323732     EISSN: 17493374     Source Type: Journal    
DOI: 10.1177/103237329700200203     Document Type: Article

References (48)

1. Amery, L. (ed.), (1900-7), The Times History of the War in South Africa, (7 Vols., London: Sampson Low and Co.
2. Barnett, C., (1970), Britain and Her Army 1509-1970,London: Allen Lane, Penguin Press.
3. Buxton, S., (1888), Finance and Politics, 2 Vols., London: John Murray.
4. Buxton, S., (1901), "Mr. Gladstone as Chancellor of the Exchequer", Fortnightly Review, New Series, Vol.69, pp.590-611.
5. Campbell, D., (1965), The Civil Service in Britain, London: Gerald Duckworth and Co. Ltd.
6. Churchill, S. (Maj.), (1895), "Army Financial Reform", The United Services Magazine, Vol.XI, New Series, No.797, April, pp.36-46.
7. Churchill, W.S., (1962), A History of the English Speaking Peoples, London: Macmillan.
8. Clode, C., (1869), The Military Forces of the Crown: Their Administration and Government, Vols.I and II, London: John Murray.
9. Durell, A., (1917), The Principles and Practice of the System of Control Over Parliamentary Grants, Portsmouth: Gieves Publishing.
10. Einzig, P., (1959), The Control of the Purse, London: Secker and Warburg.
11. Ellison, G., (1918), Notes on Cost Accounting, London: HMSO.
12. Ellison, G., (1921), "Army Administration", The Army Quarterly, Vol.111, October, pp.9-22.
13. Erickson, A., (1952), The Public Career of Sir James Graham, Oxford: Basil Blackwell.
14. Funnell, W.N., (1990), "Pathological Responses to Accounting Controls: The British Commissariat in the Crimea 1854-6", Critical Perspectives on Accounting, Vol.1, pp.319-335.
15. Funnell, W.N., (1994), "Independence and the State Auditor in Britain: Constitutional Keystone or A Case of Reified Imagery", Abacus, September, Vol.30, No.2, pp.175-195.
16. Gordon, H., (1935), The War Office, London: Putnam.
17. Great Britain, (1829), "Report of the Commissioners appointed to inquire into the Mode of Keeping-the Official Accounts", British Parliamentary Papers, Vol.6, part 290, pp.1-155.
18. Great Britain, (1837), "Report from the Commissioners appointed to Inquire into the Practicability and Expediency of Consolidating the different Departments connected with the Civil Administration of the Army" (Howick Commission), British Parliamentary Papers, Vol.XXXIV, part 1, p.1-1.
19. Great Britain, (1846), "Extract of the Sixth Report of the Committee of Enquiry into the System of Accounting and Audit in the Ordnance Department", British Parliamentary Papers, Vol.XXVI, pp.519-539.
20. Great Britain, (1849), "Select Committee on Army and Ordnance Expenditure", British Parliamentary Papers, Vol.IX, p.1-1.
21. Great Britain, (1857), "Report of the Select Committee on Public Monies", British Parliamentary Papers, Vol.XXXIV, p.385-385.
22. Great Britain, (1867), "Royal Commission into Transport and Supply Departments" (Strathnairn Commission), British Parliamentary Papers, Vol.XV, p.343-343.
23. Great Britain, (1887), "First Report of the Royal Commission into the Civil Establishments" (The Ridley Commission), British Parliamentary Papers, Vol.XIX, p.1-1.
24. Great Britain, (1890), "Reports of the Royal Commission to Enquire into the Civil and Professional Administration of the Naval and Military Departments" (Hartington Commission), British Parliamentary Papers, Vol.XIX, Appendix VI, p.8-8.
25. Great Britain, (1898), "Report of a Departmental Committee Appointed by the Secretary of State to Consider the Decentralisation of War Office Business (Brodrick Committee)", British Parliamentary Papers, Vol.XIII, p.123-123.
26. Great Britain, (1901), "Report of the Committee on War Office Organisation" (Dawkins Committee), British Parliamentary Papers, Vol.XI, p.179-179; Evidence Vol.XI, p.207.
27. Great Britain, (1902), "Report of the Select Committee on National Expenditure: Memorandum by Lord Welby - 'The Control of the House of Commons Over Public Expenditure", British Parliamentary Papers, Vol.VII, ff.228.
28. Great Britain, (1902), "Appendix to the Report from the Select Committee on National Expenditure", British Parliamentary Papers, Vol.VII, pp.228-255.
29. Great Britain, (1902), "Report of Messrs. Annan, Kirby, Dexter and Co., Chartered Accountants", Appendix to the Report of the "Royal Commission on War Stores in South Africa", British Parliamentary Papers, Vol.III.
30. Great Britain, (1906), "Royal Commission on War Stores in South Africa", British Parliamentary Papers, Vol.LVIII, p.73-73; Vol.LVII, p.1.
31. Great Britain, (1918), "Select Committee on National Expenditure", British Parliamentary Papers, Vol.IV, p.95-95.
32. Great Britain, (1918), Notes on Cost Accounting, London: HMSO.
33. Great Britain, (1924), "Report of the Committee on Administration of and Accounting for Army Expenditure" (Lawrence Committee), British Parliamentary Papers, Vol.VII, p.707-707.
34. Grimwood, J. (Lieut-Col.), (1919), "Costing in Relation to Government Control, Efficiency and Economy", The Incorporated Accountants Journal, March, pp.114-120; April, pp.133-8; May, pp.156-61.
35. Guedalla, P., (1928), Gladstone and Palmerston: the Correspondence of Lord Palmerston and Mr. Gladstone 1851-1865,Covent Garden: Victor Gollancz.
36. Harris, C., (1911), "Army Finance", Army Review, Vol.1, July, pp.55-76.
37. Hewgill, J., (1980), An Experiment in Government Accounting: The British Army Cost Accounting System 1919-1925,Third International Congress of Accounting Historians, London.
38. Hirst, F., (1931), Gladstone as Financier and Economist, London: Ernest Benn.
39. Hoskin, K. and Macve, R., (1988), "The Genesis of Accountability: The West Point Connections", Accounting, Organizations and Society, Vol.13, No.1, pp.37-73.
40. Hoskin, K. and Macve, R., (1994), "Re-appraising the Genesis of Managerialism: A Reexamination of the Role of Accounting at the Springfield Armory, 1815-45", Accounting, Auditing and Accountability Journal, Vol.6, No.2, pp.4-29.
41. Northcote, S., (1862), Twenty Years of Financial Policy, Private Printing.
42. Ormsby, T. (Capt. Army Pay Dept.), (1908), "Army Finance as a Military Science", Journal of the United Services Institution, Part I, Vol.LII, June, pp.836-846; Part II, Vol.LII, November, pp.1532-41.
43. Parker, C., (1907), Life and Letters of Sir James Graham, London: John Murray.
44. Pritchard, H., (1910), Army Organisation and Administration, London: William Clowes and Sons.
45. Sweetman, J., (1971), "Uncorroborated Evidence: One Problem About the Crimean War", Journal of the Society for Army Historical Research, Vol.XLIX, No.200, Winter, pp.194-198.
46. Tyson, T., (1993), "Keeping the Record Straight: Foucauldian Revisionism and Nineteenth Century US Cost Accounting History", Accounting, Auditing and Accountability Journal, Vol.6, No.2, pp.4-16.
47. Ward, J., (1967), Sir James Graham, London: Macmillan.
48. Williams, E., (1965), A Documentary History of England: 1559-1931,Harmondsworth: Penguin Books.