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A rum deal: The purser’s measure and accounting control of materials in the Royal Navy, 1665–1832

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  • Karen McBride
  • Tony Hines
  • Russell Craig

Abstract

We draw on archival resources and maritime and accounting history literature to explore the role of Royal Navy (RN) pursers between 1665 and 1832. Through an agency theory lens, we investigate accounting-related practices pursers used to control consumable rations, including the ‘purser’s (short) measure.’ The records pursers were required to keep suggest that the RN was at the forefront of the development of cost and materials accounting, and in the keeping of detailed accounting records. We provide fresh insights in to the purser’s role and his association with the gestation of materials waste controls, standard costing, and audit and accountability processes.

Suggested Citation

  • Karen McBride & Tony Hines & Russell Craig, 2016. "A rum deal: The purser’s measure and accounting control of materials in the Royal Navy, 1665–1832," Business History, Taylor & Francis Journals, vol. 58(6), pages 925-946, August.
    • Handle: RePEc:taf:bushst:v:58:y:2016:i:6:p:925-946
    DOI: 10.1080/00076791.2016.1153068
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    Cited by:

    1. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    2. McBride, Karen, 2021. "A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832," The British Accounting Review, Elsevier, vol. 53(2).

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