A rum deal: the purser’s measure and accounting control of materials in the Royal Navy, 1665–1832
Research output: Contribution to journal › Article
We draw on archival resources and maritime and accounting history literature to explore the role of Royal Navy 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 Royal Navy was at the forefront of the development of cost and materials accounting, and in the keeping of detailed accounting records. We provide fresh insights to the purser’s role and his association with the gestation of materials waste controls, standard costing, and audit and accountability processes.
| Original language | English |
|---|---|
| Pages (from-to) | 925-946 |
| Journal | Business History |
| Volume | 58 |
| Issue number | 6 |
| Early online date | 2 Mar 2016 |
| DOIs | |
| Publication status | Published - Apr 2016 |
Documents
- McBRIDE_2016_cright_BH_A rum deal
Rights statement: This is an Accepted Manuscript of an article published in Business History, (2016), available online: http://www.tandfonline.com/doi/pdf/10.1080/00076791.2016.1153068
Accepted author manuscript (Post-print), 782 KB, PDF document
Related information
ID: 3591669
