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

McBride, Karen; Hines, Tony; Craig, Russell

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


Authors

Karen McBride

Tony Hines



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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