Journal article

Cheating 'Jack Tar': seafarers' wages in Britain's Royal Navy, 1754-1667

Geoff Burrows, Phillip Cobbin, Jane Hronsky

Accounting History Review | Taylor and Francis Group | Published : 2023

Abstract

The introduction of the Navy Act of 1758 by the British Parliament was designed to provide a mechanism whereby the payment of wages and allowances to Royal Navy seafarers and their dependants would be placed on a more equitable footing through more timely remittances. This study challenges earlier claims made concerning the effectiveness of the Act in this regard. By utilising modern accrual accounting techniques, we demonstrate conclusively how, over a 14-year period of war and peace (1754–1767) that included the promulgation of the Act, seafarers were forced to endure longer periods for payment seemingly at odds with the desires of Parliament. We provide explanations regarding this phenome..

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Grants

Funding Acknowledgements

As a result of the suggestions from the anonymous referees and the guidance and advice provided by the journal's editor Cheryl McWatters, the focus of the original manuscript has been significantly tightened and improved. We are extremely grateful to all for the suggestions received.