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

@article{McBride2016ARD,
  title={A rum deal: The purser’s measure and accounting control of materials in the Royal Navy, 1665–1832},
  author={Karen McBride and T. Hines and Russell Craig},
  journal={Business History},
  year={2016},
  volume={58},
  pages={925 - 946}
}
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… Expand
9 Citations

References

SHOWING 1-10 OF 125 REFERENCES
Separation of Ownership and Control
  • 531
  • PDF
...
1
2
3
4
5
...