Aproximación A La Literatura De La Contabilidad Militar En La Primera Y Segunda Guerra Mundial

Abstract

The purpose of this paper is to prepare a documentary review on military accounting in the First World War and Second World War, showing the most important aspects and fields that authors worked on. Based on the above, the existing bibliography related to the period under study was taken from accounting journals indexed in academic databases, and then, a documentary analysis was made about the similarities and differences between the contents of the found texts, which allowed them to be categorized into different items. The analysis suggests that areas such as costs, auditing and taxation had significant changes during this period, enriching the way in which the production processes, payments, accounting records and hiring of personnel were recognized within companies, and changing the way in which they were carried out, evidencing the evolution of accounting at that time.