Budgetary and financial discontinuities: Iraq 1920-32 Geoff Burrows

By:

Burrows Geoff [author]

Contributor(s):

Cobbin Phillip E [author]

Material type: Text

TextSeries: Accounting History Review ; Volume 21, number 3,Taylor and Francis: Oxfordshire, 2011Content type:

text

Media type:

unmediated

Carrier type:

volume

ISSN:

2155-2851

Subject(s):

Online resources:

Click here to access online

Summary: At national level, arguably the most severe budgetary and financial discontinuities occur when states are created or recreated. The challenge then is to create viable financial systems which reduce the danger of state failure. Despite their importance, these processes are under-researched in the accounting and finance literatures. We examine these processes in relation to Iraq, the former Mesopotamia, which emerged as a fledgling state only after World War I, a process, occurring under British suzerainty, and complicated by existing and proposed financial obligations. Iraq's early history provides a case study of the role of financial management in state-creation.

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Holdings
Item type	Current library	Call number	Vol info	Copy number	Status	Notes	Date due	Barcode
Journal Article	Main Library - Special Collections	HF5601 ACC (Browse shelf(Opens below))	Vol21, no 3 pages247-263	SP10741	Not for loan	For In-house use only

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At national level, arguably the most severe budgetary and financial discontinuities occur when states are created or recreated. The challenge then is to create viable financial systems which reduce the danger of state failure. Despite their importance, these processes are under-researched in the accounting and finance literatures. We examine these processes in relation to Iraq, the former Mesopotamia, which emerged as a fledgling state only after World War I, a process, occurring under British suzerainty, and complicated by existing and proposed financial obligations. Iraq's early history provides a case study of the role of financial management in state-creation.

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