What shall we do with the drunken sailor? Accounting and controls for alcohol in the Royal Navy in the time of Nelson

Karen McBride, Tony Hines

    Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review

    Abstract

    This study seeks to understand how accounting was used in the Royal Navy in the 18th century to control the use of alcohol on board ships. Regulations for provisioning of beer (and other alcohol) are used to investigate the role of accounting as ‘government’ in the Navy. Accounting regulations were introduced to provide a means of cost control and governance of provisions for the well-being of the seafarers. Beer was initially believed to protect against scurvy, with the allowance of beer continued as a means of controlling the sailors and keeping them happy. The evaluation is informed by the later work of Foucault.

    Original languageEnglish
    Title of host publicationAccounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture
    EditorsMartin Quinn, João Oliveira
    PublisherRoutledge
    Chapter5
    Number of pages17
    Edition1st
    ISBN (Electronic)9781315185477
    ISBN (Print)9781138737334
    DOIs
    Publication statusPublished - 3 Sep 2018

    Publication series

    NameRoutledge New Works in Accounting History
    PublisherRoutledge

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