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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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A rum deal : the purser’s measure and accounting control of materials in the Royal Navy, 1665–1832. / Mcbride, Karen; Hines, Tony; Craig, Russell.

In: Business History, Vol. 58, No. 6, 04.2016, p. 925-946.

Research output: Contribution to journalArticle

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Mcbride, Karen ; Hines, Tony ; Craig, Russell. / A rum deal : the purser’s measure and accounting control of materials in the Royal Navy, 1665–1832. In: Business History. 2016 ; Vol. 58, No. 6. pp. 925-946.

Bibtex

@article{d8db42e34b39426a8a7aa4db74e6e955,
title = "A rum deal: the purser’s measure and accounting control of materials in the Royal Navy, 1665–1832",
abstract = "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.",
keywords = "accounting, auditing, costing, standard, measure, purser, Royal Navy, history",
author = "Karen Mcbride and Tony Hines and Russell Craig",
note = "EMBARGO 18 MTHS 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",
year = "2016",
month = "4",
doi = "10.1080/00076791.2016.1153068",
language = "English",
volume = "58",
pages = "925--946",
journal = "Business History",
issn = "0007-6791",
publisher = "Taylor and Francis Ltd.",
number = "6",

}

RIS

TY - JOUR

T1 - A rum deal

T2 - the purser’s measure and accounting control of materials in the Royal Navy, 1665–1832

AU - Mcbride, Karen

AU - Hines, Tony

AU - Craig, Russell

N1 - EMBARGO 18 MTHS 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

PY - 2016/4

Y1 - 2016/4

N2 - 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.

AB - 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.

KW - accounting

KW - auditing

KW - costing

KW - standard

KW - measure

KW - purser

KW - Royal Navy

KW - history

U2 - 10.1080/00076791.2016.1153068

DO - 10.1080/00076791.2016.1153068

M3 - Article

VL - 58

SP - 925

EP - 946

JO - Business History

JF - Business History

SN - 0007-6791

IS - 6

ER -

ID: 3591669