A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832

Abstract This study contextualises the official introduction of double entry bookkeeping in Royal Navy, 1832. The objective is to consider how accounting developed and changed through competing logics path dependent processes provide insights explanations those changes Navy. An innovative theoretical framework combines longer-term lens historical institutionalism with roles key actors investigate change, logic meaning Navy context financial reforms resulting from governmental investigations. intended make a contribution history theory by means this extension institutionalism, exploring options available paths taken at critical junctures, as result players their influence on practices developed. identifies adoption ‘new system’ accounting. paper contributes literature development military political nature influences for change.