Karen McBride
A rum deal: The purser’s measure and accounting control of materials in the Royal Navy, 1665–1832
McBride, Karen; Hines, Tony; Craig, Russell
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.
Citation
McBride, K., Hines, T., & Craig, R. (2016). A rum deal: The purser’s measure and accounting control of materials in the Royal Navy, 1665–1832. Business History, 58(6), 925-946. https://doi.org/10.1080/00076791.2016.1153068
Journal Article Type | Article |
---|---|
Online Publication Date | Mar 2, 2016 |
Publication Date | Mar 2, 2016 |
Deposit Date | Apr 17, 2019 |
Publicly Available Date | Apr 17, 2019 |
Journal | Business History |
Print ISSN | 0007-6791 |
Electronic ISSN | 1743-7938 |
Publisher | Taylor and Francis Group |
Peer Reviewed | Peer Reviewed |
Volume | 58 |
Issue | 6 |
Pages | 925-946 |
DOI | https://doi.org/10.1080/00076791.2016.1153068 |
Public URL | https://durham-repository.worktribe.com/output/1303616 |
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Copyright Statement
This is an Accepted Manuscript of an article published by Taylor & Francis in Business hstory on 2 March 2016 available online: http://www.tandfonline.com/10.1080/00076791.2016.1153068
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