DOCSLIB.ORG

An Italian in the Royal Navy: the Recruitment of Double Entry Bookkeeping Ian Mann University of Wollongong

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
An Italian in the Royal Navy: the Recruitment of Double Entry Bookkeeping Ian Mann University of Wollongong University of Wollongong Research Online University of Wollongong Thesis Collection University of Wollongong Thesis Collections 2014 An Italian in the royal navy: the recruitment of double entry bookkeeping Ian Mann University of Wollongong Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library: [email protected] AN ITALIAN IN THE ROYAL NAVY: THE RECRUITMENT OF DOUBLE ENTRY BOOKKEEPING A thesis submitted in fulfilment of the requirements for the award of the degree of Doctor of Philosophy from the University of Wollongong by Ian Mann School of Accounting, Economics, and Finance 2014 ii THESIS CERTIFICATION I, Kenneth Ian Mann, declare that this thesis, submitted in fulfilment of the requirements for the award of Doctor of Philosophy, in the School of Accounting, Economics and Finance, University of Wollongong, is wholly my own work unless otherwise referenced or acknowledged. The document has not been submitted for qualifications at any other academic institution. Kenneth Ian Mann 14 December 2013. iii DEDICATION This thesis is dedicated to my wife Margaret-Ann and our Family, for their love and forbearance for which I shall be forever grateful. ACKNOWLEDGEMENTS I am pleased to have this opportunity of acknowledging the encouragement and support of Professor Warwick Funnell and Dr. Ciorstan Smark through the duration of this study. iv AN ITALIAN IN THE ROYAL NAVY: THE RECRUITMENT OF DOUBLE ENTRY BOOKKEEPING VOLUME I v TABLE OF CONTENTS VOLUME I AN ITALIAN IN THE ROYAL NAVY: THE RECRUITMENT OF DOUBLE ENTRY BOOKKEEPING ..................................................................................... i THESIS CERTIFICATION .................................................................................. ii DEDICATION ..................................................................................................... iii ACKNOWLEDGEMENTS .................................................................................. iii TABLE OF CONTENTS ...................................................................................... v ABBREVIATIONS ............................................................................................... x TABLE OF FIGURES ......................................................................................... xi TABLE OF APPENDICES ................................................................................ xiii ABSTRACT ...................................................................................................... xiv CHAPTER 1 INTRODUCTION ........................................................................... 1 1.1 The object of this study.............................................................................. 2 1.2 Calls for the reform of British Government accounting .............................. 4 1.3 Action taken to reform British Government accounting ........................... 15 1.4 Existing research into the adoption of DEB within the British Government ................................................................................................... 20 1.5 This study as a historical narrative .......................................................... 25 1.6 The plan of this study .............................................................................. 31 CHAPTER 2 BRITISH PARLIAMENTARY FINANCIAL CONTROL ................. 34 2.1 Introduction .............................................................................................. 35 2.2 Government revenue ............................................................................... 38 vi 2.3 Government expenditure ......................................................................... 45 2.3.1 Appropriation ....................................................................................... 46 2.3.2 The provision of accurate, useful, and timely financial accounts to Parliament .................................................................................................... 58 2.3.3 Uniting the Exchequer and Audit under the control of Parliament ........ 76 2.4 Financial control of expenditure ............................................................... 83 2.5 Reforms in financial control ..................................................................... 96 2.6 Conclusion ............................................................................................. 107 CHAPTER 3 THE NAVY AND THE NATION .................................................. 108 3.1 Introduction ............................................................................................ 109 3.2 The evolution of the Navy ...................................................................... 110 3.3 Britain’s national security policy ............................................................. 122 3.4 ‘The British Way in Warfare’ or ‘Britain’s blue water policy’ ................... 128 3.4.1. Expert naval skills ............................................................................. 129 3.4.2. Superior naval tactics and technology .............................................. 133 3.4.3. Abundance of finance ....................................................................... 136 3.4.4 The blue-water policy ......................................................................... 141 3.5 The Nation’s affection for its Navy ......................................................... 152 3.6 Conclusion ............................................................................................. 158 CHAPTER 4 THE ADMINISTRATION OF THE CIVIL DEPARTMENTS OF THE ROYAL NAVY ................................................................................................. 159 4.1 Introduction ............................................................................................ 160 4.2 Naval administration prior to the Restoration ......................................... 161 vii 4.3 Naval administration from the Restoration to the Revolution ................. 177 4.4 Naval administration following the Revolution ....................................... 182 4.4.1 The Admiralty ..................................................................................... 182 4.4.2 The Navy Board ................................................................................. 189 4.5 Victualling .............................................................................................. 197 4.6 The abolition of the Navy and Victualling Boards .................................. 203 4.7 The dockyards ....................................................................................... 211 4.8 Conclusion ............................................................................................. 218 CHAPTER 5 FINANCIAL ADMINISTRATION OF THE NAVY ........................ 220 5.1 Introduction ............................................................................................ 221 5.2 Navy estimates ...................................................................................... 222 5.3 Navy Debt .............................................................................................. 241 5.4 Treasurer of the Navy ............................................................................ 246 5.5 Conclusion ............................................................................................. 257 viii VOLUME II CHAPTER 6 THE DYNAMICS OF REFORM OF THE NAVY’S CENTRAL ACCOUNTING SYSTEM ................................................................................ 259 PART 1: B&B’s SYSTEM ................................................................................ 259 6.1 Introduction ............................................................................................ 260 6.2 The Treasury Commission of Public Accounts ...................................... 261 6.3 Dissension between the Commissioners ............................................... 271 6.4 B&B’s Report on the Public Accounts ................................................... 286 6.4.1 ‘Part I: On the Accounts connected with the Navy Grants’ ................ 286 6.4.2 ‘Part IV: A General Commentary and Proposed System of Account’ . 299 6.5 Observations by various parties in regard to B&B’s approved system .. 307 6.5.1 Abbott’s observations and B&B’s in reply .......................................... 307 6.5.2 Parnell’s observations ........................................................................ 312 6.6 Treasury Minute of 14 July 1829 ........................................................... 313 6.7 Deas Thomson’s observations and B&B’s answers in reply .................. 316 6.8 The Navy Board’s views of B&B’s system ............................................. 323 6.9 Treasury Minute of 17 December 1830 and the suspension of B&B’s system ......................................................................................................... 334 6.11 Conclusion ........................................................................................... 338 CHAPTER 7 THE DYNAMICS OF REFORM OF THE NAVY’S CENTRAL ACCOUNTING SYSTEM ................................................................................ 340 PART 2: DEAS THOMSON’S SYSTEM ......................................................... 340 7.1 Introduction ............................................................................................ 341 7.2. John Deas Thomson ...........................................................................
Load more

Recommended publications
  • The Professionalisation of the Royal Navy: 1660-1688
    The Professionalisation of the Royal Navy: 1660-1688 by Samantha Middleton The thesis is submitted in partial fulfilment of the requirements for the award of the degree of DOCTOR OF PHILOSOPHY of the University of Portsmouth September 2020 Abstract This thesis analyses the developments made between 1660 and 1688 that contributed towards the Royal Navy becoming a more professionalised organisation. It outlines the impact of individuals and their methods towards achieving professionalisation. The political and financial problems facing the navy before the restoration of the monarchy are also addressed. Biographical case studies of three influential naval reformers; James Stewart, The Duke of York; William Coventry; and Samuel Pepys are used to demonstrate the significant influence that they had on the process of professionalization. This thesis ascertains that although the terminology had not been invented at this stage, the principles of Management Control were implemented by Pepys, Coventry and the Duke of York as a method of organizational professionalisation, identifying examples of performance measurement, rewards systems and the implantation of standard operating procedures. An in-depth analysis of the Duke of York’s instructions for the duties of the Principal Officers demonstrates that the Duke of York introduced enhanced accounting procedures and additional control mechanisms to reduce abuses and increase administrative efficiency. Additionally, a set of professional responsibilities has been created within this thesis for Coventry, whose role as secretary is absent from the instructions. This shows for the first time, that Coventry identified his professional remit as focusing primarily on retrenchment and the reduction of abuses. This contributed towards wider professionalisation.
    [Show full text]
  • The Influence of the Introduction of Heavy Ordnance on the Development of the English Navy in the Early Tudor Period
    Western Michigan University ScholarWorks at WMU Master's Theses Graduate College 8-1980 The Influence of the Introduction of Heavy Ordnance on the Development of the English Navy in the Early Tudor Period Kristin MacLeod Tomlin Follow this and additional works at: https://scholarworks.wmich.edu/masters_theses Part of the European History Commons Recommended Citation Tomlin, Kristin MacLeod, "The Influence of the Introduction of Heavy Ordnance on the Development of the English Navy in the Early Tudor Period" (1980). Master's Theses. 1921. https://scholarworks.wmich.edu/masters_theses/1921 This Masters Thesis-Open Access is brought to you for free and open access by the Graduate College at ScholarWorks at WMU. It has been accepted for inclusion in Master's Theses by an authorized administrator of ScholarWorks at WMU. For more information, please contact [email protected]. THE INFLUENCE OF THE INTRODUCTION OF HEAVY ORDNANCE ON THE DEVELOPMENT OF THE ENGLISH NAVY IN THE EARLY TUDOR PERIOD by K ristin MacLeod Tomlin A Thesis Submitted to the Faculty of The Graduate College in partial fulfillment of the requirements for the Degree of Master of Arts Department of History Western Michigan University Kalamazoo, Michigan August 1980 Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. ACKNOWLEDGEMENTS This thesis grew out of a paper prepared for a seminar at the University of Warwick in 1976-77. Since then, many persons have been invaluable in helping me to complete the work. I would like to express my thanks specifically to the personnel of the National Maritime Museum, Greenwich, England, and of the Public Records Office, London, for their help in locating sources.
    [Show full text]
  • British Commemorative Medals
    ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ BRITISH COMMEMORATIVE MEDALS Gold Medals 2074 Victoria, Golden Jubilee 1887, Official Gold Medal, by L C Wyon, after Sir Joseph Edgar Boehm and (reverse), Sir Frederick Leighton, crowned and veiled bust left, rev the Queen enthroned with figures of the arts and industry around her, 58mm, 89.86g, in red leather case of issue (BHM 3219). Extremely fine, damage to clasp of case. £900-1100 944 specimens struck, selling at 13 Guineas each 2075 Victoria, Diamond Jubilee 1887, Official Gold Medal, by G W
    [Show full text]
  • Walking Coastal Trail & Tasting Seafood of Galicia
    Visit us Vigo Day Tour: Walking Coastal Trail & Tasting Seafood of Cangas, Galicia by EATour Specialist Gastronomic Vigo Day Tour with a boat ride from Vigo to Cangas If you are looking for things to do in Spain and you like walking, history, day trips, trying local delicacies, coastal trails and discovering new places this is probably the right tour for you. Read More Port of Vigo, Galicia The meeting point to start this fantastic day will be at the port of Vigo, located on the map of Spain in Galicia, Pontevedra, right by a statue called El Salto. Once there, your English-Speaking guide will introduce himself and explain to you all about this bronze sculpture by a local artist Francisco Leiro. A bay rich not only in seafood but as well a deep history! We head with our local guide to take the ferry which will take us to the next peninsula, O Morrazo. The Vigo estuary is home to many different battles and raids in the past being the most important one the Battle of Rande, also known as the Battle of Vigo Bay. This battle took place in 1702, during the first few years of the War of the Spanish Succession. The Anglo-Dutch fleet returning from an unsuccessful attempt to capture Cadiz when they heard about a Spanish treasure (laden with silver and goods) that had recently entered Vigo Bay, but it was being escorted by French war-ships. The Anglo-Dutch troops who outnumbered the French-Spanish troops made it into the estuary and raided the ships.
    [Show full text]
  • 1 the NAVY in the ENGLISH CIVIL WAR Submitted by Michael James
    1 THE NAVY IN THE ENGLISH CIVIL WAR Submitted by Michael James Lea-O’Mahoney, to the University of Exeter, as a thesis for the degree of Doctor of Philosophy in September 2011. This thesis is available for Library use on the understanding that it is copyright material and that no quotation from the thesis may be published without proper acknowledgement. I certify that all material in this thesis which is not my own work has been identified and that no material has previously been submitted and approved for the award of a degree by this or any other University. 2 ABSTRACT This thesis is concerned chiefly with the military role of sea power during the English Civil War. Parliament’s seizure of the Royal Navy in 1642 is examined in detail, with a discussion of the factors which led to the King’s loss of the fleet and the consequences thereafter. It is concluded that Charles I was outmanoeuvred politically, whilst Parliament’s choice to command the fleet, the Earl of Warwick, far surpassed him in popularity with the common seamen. The thesis then considers the advantages which control of the Navy provided for Parliament throughout the war, determining that the fleet’s protection of London, its ability to supply besieged outposts and its logistical support to Parliamentarian land forces was instrumental in preventing a Royalist victory. Furthermore, it is concluded that Warwick’s astute leadership went some way towards offsetting Parliament’s sporadic neglect of the Navy. The thesis demonstrates, however, that Parliament failed to establish the unchallenged command of the seas around the British Isles.
    [Show full text]
  • Ancient Coins
    ANCIENT COINS GREEK COINS 1. Satraps of Caria, Pixodorus (340-334 BC), gold hekte or stater, head of Apollo to r., rev. Zeus Labraundos standing to r. holding double axe and lotus-tipped sceptre, wt. 1.35gms. (Sear 4963; F.440), very fine and rare ⅙ $1000-1200 2. Kings of Lydia, temp. Alyattes-Kroisos, circa 610-546 BC, electrum ⅓ stater or trite, Sardes mint, head of roaring lion to r., rev. two incuse square punches, wt. 4.70gms. (GCV.3398; F.448), very fine $500-700 3. Bactria, Eucratides I (170-145 BC), tetradrachm, dr., cuir. bust r., wearing crested helmet adorned with bull’s horn and ear, rev. BAΣIΛEΩΣ MEΓAΛOY, Dioskouroi holding palm fronds and lances, on horses rearing r., monogram to lower r., in ex. ΕΥΚΡΑΤΙΔΟΥ, wt. 16.94gms. (Sear 7570), certified and graded by NGC as Choice About Uncirculated, Strike 5/5, Surface 4/5 $3200-3500 ANCIENT COINS 4. Kyrene, Kyrenaika (322-313 BC), gold stater, Magistrate Polianthes, KYPANAION, Nike driving quadriga r., sun above r., rev. Zeus stg. l. by thymiaterion, holding patera and sceptre, wt. 8.70gms. (BMC.117), flan a little irregular, extremely fine $4000-4500 5. Kingdom of Thrace, Koson, King of Scythians (died 29 BC), gold stater, c. 40-29 BC, consul between lictors, all togate, walking l., rev. eagle standing l., holding wreath in one claw, wt. 8.33gms. (GCV.1733), obverse struck off-centre, otherwise extremely fine $650-850 ANCIENT COINS ROMAN COINS 6. Roman Republic, C. Servilius (136 B.C.), silver denarius, helmeted head of Roma facing r., wearing a necklace, a wreath and mark of value (XVI monogram) behind, ROMA below, rev.
    [Show full text]
  • Quadrumvirate: Power in the Caribbean – British Royal Navy
    Quadrumvirate: Power in the Caribbean – British Royal Navy JHUMUNC 2017 1 Quadrumvirate: Power in the Caribbean – British Royal Navy Topic A: Unification of the Royal Navies of the Kingdom of England and the Kingdom of Scotland Topic B: Maintaining Naval Control Overview of the British Empire now rests in the hands of the delegates of this committee. Will the It is 1714 and Queen Ann has begun British prove to be the superpower they are working toward the unification of the known to be or will they fall prey to the Kingdom of England and the Kingdom of maritime superiority of another state? You Scotland. Scotland has recently gone decide. through and economic crisis, and with the unification they will be able to have free Parliamentary Procedure trade with England on their terms; however, will these terms be suitable for the Scottish Delegates of the Quadrumvirate will people or will they revolt against the follow standard parliamentary procedure unification of kingdoms? This committee is throughout the conference, but will spend a cabinet of high ranking military officials, the majority of conference debate using governors of British territories in the moderated caucuses without the use of a Caribbean, and other prominent members of speaker list in order to encourage very British culture and intellect. These comprehensive debate and have the ability delegates will act as advisors to Queen Ann to immediately respond to whatever crises to help secure stability of the British navy in may arise. Additionally, delegates are the New World. We have a breadth of encouraged to use both their portfolio views represented in our committee, and I powers and crisis notes to attempt to push trust and hope that we will reach some the direction of committee in a way that will comprehensive solutions and compromises further their cabinet member’s aspirations.
    [Show full text]
  • Rationalizing the Royal Navy in Late Seventeenth-Century England
    The Ingenious Mr Dummer: Rationalizing the Royal Navy in Late Seventeenth-Century England Celina Fox In the seventeenth and eighteenth centuries, the Royal Navy constituted by far the greatest enterprise in the country. Naval operations in and around the royal dockyards dwarfed civilian industries on account of the capital investment required, running costs incurred and logistical problems encountered. Like most state services, the Navy was not famed as a model of efficiency and innovation. Its day-to-day running was in the hands of the Navy Board, while a small Admiralty Board secretariat dealt with discipline and strategy. The Navy Board was responsible for the industrial organization of the Navy including the six royal dockyards; the design, construction and repair of ships; and the supply of naval stores. In practice its systems more or less worked, although they were heavily dependent on personal relationships and there were endless opportunities for confusion, delay and corruption. The Surveyor of the Navy, invariably a former shipwright and supposedly responsible for the construction and maintenance of all the ships and dockyards, should have acted as a coordinator but rarely did so. The labour force worked mainly on day rates and so had no incentive to be efficient, although a certain esprit de corps could be relied upon in emergencies.1 It was long assumed that an English shipwright of the period learnt his art of building and repairing ships primarily through practical training and experience gained on an apprenticeship, in contrast to French naval architects whose education was grounded on science, above all, mathematics.
    [Show full text]
  • 04 Baixo Miño Y Redondela
    CULINARY MOMENTS PROVINCE OF PONTEVEDRA, AS RÍAS BAIXAS Some of the main local products you can enjoy in this EXPERIENCE ITS MUSEUMS AND DISCOVER ITS CUISINE route are seafood and fi sh, canned food, potatoes, beef, honey, nuts, white wines and mineral water. 3 Festival do Ourizo (Oia) ROUTE 04 O Baixo Miño and Vigo PROVINCE OF PONTEVEDRA, AS RÍAS BAIXAS A festival celebrated in the town of Oia in April that serves to promote sea urchin. There, sea urchins EXPERIENCE ITS MUSEUMS AND DISCOVER ITS CUISINE caught in the coasts of Oia can be tasted raw, boiled Empanada of cuttlefi sh (Redondela) As Rías Baixas is synonymous with culture and good food. Every town in the province of Pontevedra or grilled and served with corn bread and local wine. PURE ATLANTIC OCEAN has something unique to o er to the visitors. Explore the di erent regions of Pontevedra through these 13 Festa do Choco (Redondela) twelve tours and discover its history, culture and gastronomy in its museums. In each itinerary, you will Festival of Tourist Interest in Galicia that is celebrat- enjoy a great diversity of landscapes fi lled with stories, in which the natural beauty of its beaches, forests ed during the fi rst fortnight of May. There, the cuttle- or hills is combined with a rich heritage and with museums that unveil the secrets of this land. fi sh is prepared according to di erent recipes. You can taste traditional dishes like cuttlefi sh in an em- panada (Galician savoury pie stu ed with seasonal fi llings) or with rice, as well as innovative ones, such as cuttlefi sh with beans.
    [Show full text]
  • The Westminster Model Navy: Defining the Royal Navy, 1660-1749
    The Westminster Model Navy: Defining the Royal Navy, 1660-1749 Samuel A. McLean PhD Thesis, Department of War Studies May 4, 2017 ABSTRACT At the Restoration of the English monarchy in 1660, Charles II inherited the existing interregnum navy. This was a persistent, but loosely defined organization that included a professional community of officers, a large number of warships, and substantial debts. From the beginning Charles II used royal prerogative to define the Royal Navy. In 1661, Parliament created legislation that simultaneously defined the English state and the Royal Navy. These actions closely linked the Royal Navy’s development to that of the English state, and the use of both statutes and conventions to define the Navy provided the foundation for its development in the ‘Westminster Model’. This thesis considers the Royal Navy’s development from the Restoration to the replacement of the Articles of War in 1749 in five distinct periods. The analysis shows emphasizes both the consistency of process that resulted from the creation and adoption of definitions in 1660, as well as the substantial complexity and differences that resulted from very different institutional, political and geopolitical circumstances in each period. The Royal Navy’s development consisted of the ongoing integration of structural and professional definitions created both in response to crises and pressures, as well as deliberate efforts to improve the institution. The Royal Navy was integrated with the English state, and became an institution associated with specific maritime military expertise, and the foundations laid at the Restoration shaped how the Navy’s development reflected both English state development and professionalization.
    [Show full text]
  • Barry Lawrence Ruderman Antique Maps Inc
    Barry Lawrence Ruderman Antique Maps Inc. 7407 La Jolla Boulevard www.raremaps.com (858) 551-8500 La Jolla, CA 92037 [email protected] Plan de Vigos Stock#: 39674 Map Maker: de La Feuille Date: 1700 circa Place: Amsterdam Color: Hand Colored Condition: VG+ Size: 7.5 x 5.5 inches Price: SOLD Description: Detaile plan of the Batlle of Vigo, drawn at the end of the 17th Century in Paris by De La Fueille. The key at the top right notes English and Dutch officers who participated in the battle. A list of the French ships appears at the bottom left. The Battle of Vigo Bay, was fought on October 23,1702, during the opening years of the War of the Spanish Succession. The engagement followed an Anglo-Dutch attempt to capture the Spanish port of Cádiz in September, in an effort to secure a naval base in the Iberian Peninsula. From this station the Anglo-Dutch alliance had hoped to conduct operations in the western Mediterranean Sea, particularly against the French at Toulon. The attempt to take Cadiz had proved a disaster, but as Admiral George Rooke retreated home in early October, he received news that the Spanish treasure fleet from America had entered Vigo Bay in northern Spain. Philips van Almonde convinced Rooke to attack the treasure ships, despite the lateness of the year and the fact that the vessels were protected by French ships-of-the- line. The engagement was an overwhelming success. The entire French escort fleet, under the command of Château-Renault, together with the Spanish galleons and transports under Manuel de Velasco, had either been captured or destroyed.
    [Show full text]
  • This Electronic Thesis Or Dissertation Has Been Downloaded from the King’S Research Portal At
    This electronic thesis or dissertation has been downloaded from the King’s Research Portal at https://kclpure.kcl.ac.uk/portal/ The Westminster Model Navy Defining the Royal Navy, 1660-1749 McLean, Samuel Alexander Awarding institution: King's College London The copyright of this thesis rests with the author and no quotation from it or information derived from it may be published without proper acknowledgement. END USER LICENCE AGREEMENT Unless another licence is stated on the immediately following page this work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International licence. https://creativecommons.org/licenses/by-nc-nd/4.0/ You are free to copy, distribute and transmit the work Under the following conditions: Attribution: You must attribute the work in the manner specified by the author (but not in any way that suggests that they endorse you or your use of the work). Non Commercial: You may not use this work for commercial purposes. No Derivative Works - You may not alter, transform, or build upon this work. Any of these conditions can be waived if you receive permission from the author. Your fair dealings and other rights are in no way affected by the above. Take down policy If you believe that this document breaches copyright please contact [email protected] providing details, and we will remove access to the work immediately and investigate your claim. Download date: 27. Sep. 2021 The Westminster Model Navy: Defining the Royal Navy, 1660-1749 Samuel A. McLean PhD Thesis, Department of War Studies May 4, 2017 ABSTRACT At the Restoration of the English monarchy in 1660, Charles II inherited the existing interregnum navy.
    [Show full text]