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

Abstract

A rum deal: the purser's measure and accounting control of materials in the Royal Navy, 1665-1832 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.

The profession of arms and the profession of accounting numbers – Accounting, the military and war: A review

“…Peacetime, as characterized in the literature, often constitutes very long periods that make it difficult for research to be specifically focused. Instances of events in peacetime such as the building of the Rideau Canal in Canada during 1826–1831 (Bujaki, 2010, 2015) or the changes to the Royal Navy estimates in 1887–1888 (Cobbin and Burrows, 2010) are examples of events with precisely defined time periods upon which to focus compared to the long years from the mid-seventeenth to early-nineteenth centuries for the Royal Navy as in McBride et al (2016).…”

“…Identifying the Navy Board, Victualing Board and ship’s captains as principals, McBride et al (2016) show how, highly formatted recording processes, rudimentary costing procedures and on-board supply management techniques, which had been developed over several hundred years, were utilized by ship’s pursers as agents, to meet extensive embedded accountability demands in Royal Navy ships. Consistent with parliamentary expectations of the time, McBride et al (2016) conclude that the accountabilities were designed to safeguard the public purse rather than promote efficiency and effectiveness in day-to-day naval activities. Also in the context of the Royal Navy, the records of costs associated with building ships in the eighteenth century provide the basis for Rosier (2010) to undertake a comparison between shipbuilding costs in royal dockyards and private yards.…”

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

“…This record-keeping developed and became a means of control and governance over the actions and expenses of supplies, as well as the issue of the supplies on board ships. Developments included the introduction of standard costs, the 'purser's pound', a measure to provide for waste (McBride et al, 2016) and further requirements for accounting records, so that pursers could be reimbursed. The accounts required a rudimentary form of internal control.…”

“…Prior studies of naval accounting practices have explored the ancestries and usage of practices and procedures in naval settings that are the foundations of current-day accounting (Scorgie and Reiss, 1997). Nascent forms of standard costing and accounting control of materials waste before the British Industrial Revolution were investigated in a study of the purser’s measure (McBride et al, 2016). Rosier (2010) identified cost recording for shipbuilding within the Royal Dockyards and private dockyards in the eighteenth century.…”

“… 6. For more details on the purser’s role, related standard costs and the purser’s pound see McBride et al (2016). …”