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

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

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 statusAccepted for publication - 30 Jan 2018

Publication series

NameRoutledge New Works in Accounting History
PublisherRoutledge

Related information

Relations Get citation (various referencing formats)

ID: 10154151