Purpose: The paper explores the creation in Australia of the Register of Accountants for National Service. Established at the outset of the Second World War, the Register operated for four years from June 1940 providing voluntary, non-remunerated, part-time and after-hours services to a highly...

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...