Minding their Ps and Qs; the Royal Navy purser and accounting and governance, 1731–1808

@article{McBride2019MindingTP,
  title={Minding their Ps and Qs; the Royal Navy purser and accounting and governance, 1731–1808},
  author={Karen McBride},
  journal={Accounting History},
  year={2019},
  volume={24},
  pages={402 - 424}
}
This research explores the accounting regulations imposed on sea officers, particularly the purser, on board Royal Navy ships between 1731 and 1808. This was a period in which the Royal Navy grew to become one of the largest enterprises in Europe with operations throughout the world. The governance, control and accountability practices imposed upon pursers are analysed. The Regulations for accounting records to be kept by pursers indicate that accounting changed very little in the analysis… Expand

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