TY  - BOOK
AU  - Burrows Geoff
AU  - Cobbin Phillip E.
TI  - Budgetary and financial discontinuities: Iraq 1920-32
SN  - 2155-2851
PY  - 2011///
CY  - Taylor and Francis
PB  - Oxfordshire
KW  - Government budgeting
KW  - Currency boards
KW  - Iraq
KW  - Nation-creation
N2  - 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
UR  - https://doi.org/10.1080/21552851.2011.616716
ER  -