Cookies Policy

This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies.

I accept this policy

Find out more here

7. Accounting for Power

Brill’s MyBook program is exclusively available on BrillOnline Books and Journals. Students and scholars affiliated with an institution that has purchased a Brill E-Book on the BrillOnline platform automatically have access to the MyBook option for the title(s) acquired by the Library. Brill MyBook is a print-on-demand paperback copy which is sold at a favorably uniform low price.

Access this chapter

+ Tax (if applicable)

Chapter Summary

This chapter briefly explores the accounting practices of the Dutch Admiralty Boards. It shows how the adoption of standardized and regularly audited bookkeeping helped to infuse Dutch naval administration with a set of managerial approaches derived from its highly commercialized surroundings, and geared towards increasing budgetary efficiency through cost-comparisons, the use of strict inventories for raw materials, stocks and waste, and hierarchical control over the labour process. There were severe limits to the level of rationalization attained in Dutch naval administration, some pertaining to the low level of accounting technique, some institutional. A long history of proficiency in accounting mitigated the problems that the Dutch state inherited from its seventeenth- and eighteenth-century predecessors. Dutch naval management, situated at the centre of a vast commercial-military empire, closely tied into the networks of Dutch capitalist elites, and positioned at the heart of an exceptionally calculating state, provides a promising testing ground.

Keywords: bookkeeping; Dutch Admiralty Boards; Dutch naval administration; rationalization



Can't access your account?
  • Tools

  • Add to Favorites
  • Printable version
  • Email this page
  • Recommend to your library

    You must fill out fields marked with: *

    Librarian details
    Your details
    Why are you recommending this title?
    Select reason:
    War, Entrepreneurs, and the State in Europe and the Mediterranean, 1300-1800 — Recommend this title to your library
  • Export citations
  • Key

  • Full access
  • Open Access
  • Partial/No accessInformation