In “Genealogies of Calculation”, Miller and Napier (1993) engaged with the alternative boundaries of calculation beyond traditional accounting histories. This was justified because not all forms of calculation are to be found in accounting. The removal of this accounting limitation encouraged investigation into other calculative technologies in order to widen the accounting history agenda. This challenge is now taken up through the genealogical examination of the mutation of political arithmetic into statistics and then as accounting statistics as employed by the British military and its relationship with the British brewing industry. In particular, the focus is on the work of Colonel William Henry Sykes, a seminal member of the early Victorian Statistical Movement with his statistical accounting analysis of the British and French Armies of 1864 and later employment of this technique in the financial management of the Bass Rifle Volunteers.
Bass Ratcliffe and Gretton Ltd, A/129 (1914 -1919), Accounting Statistics, National Museum of Brewing (formerly the Coors Visitor Centre formerly Bass Museum), Burton upon Trent, Staffordshire.
2.
Bass Ratcliffe and Gretton Ltd, A/128 (1919 -1926), Accounting Statistics.
3.
Bass Ratcliffe and Gretton Ltd, A/138 (1926 -1949), Accounting Statistics.
4.
Bass Ratcliffe and Gretton Ltd, A/139 (1908-1913), Accounting Statistics.
5.
Bass Ratcliffe and Gretton Ltd, A/143 (1901-1907), Accounting Statistics.
6.
Bass Ratcliffe and Gretton Ltd, A/144 (1880-1887), Accounting Statistics.
7.
Bass Ratcliffe and Gretton Ltd, A/145 (1887-1894), Accounting Statistics.
8.
Bass Ratcliffe and Gretton Ltd, A/149 (1889-1901), Accounting Statistics.
9.
North Staffordshire Regiment Territorial Army History, Vol.2, Ref.173, Staffordshire Regimental Museum, Whittington Barracks, Lichfield, Staffordshire.
Anonymous (1930), Mastery of Business, Mastrom Limited, Birmingham , England.
12.
Beckett, F.W., Riflemen Form (1982), A Study of the Rifle Volunteer, 1859-1908, Aldershot: The Ogilby Trusts.
13.
Bhimani, A. (1993), "Indeterminacy and the Specificity of Accounting Change: Renault 1898-1938", Accounting, Organizations and Society , Vol.18, No.1, pp.1-39.
14.
Black, J. (2001), "Full Circle, The Cost Accounting Experiment in the British Army and the Corps of Military Accountants 1917-25", Journal of the Society for Army Historical Research, Vol.79, No.318, pp.145-62.
15.
Boyle, D. (2001), The Tyranny of Numbers, London: Flamingo, Harper Collins.
16.
Butterfield, P.H. (1981), "Sykes and Tulloch-Pioneer Researches into Sickness and Mortality Rates amongst British Army Personnel in the mid-19th Century", Military History Journal, Vol.5, No.4.
17.
Comptroller and Auditor General/HC964/Session (2006), MOD Reserve Forces, London: Stationery Office.
18.
Cullen. M.J. (1975), The Statistical Movement in Early Victorian Britain: The Foundations of Empirical Social Research, Hassocks : The Harvester Press.
19.
Cunningham, H. (1975), The Volunteer Force: A Social and Political History 1859-1908 , Aldershot: Croom Helm.
20.
De Peyer, E.C. (1916), "Brewery Accountancy and Income Tax", The Journal of the Federated Institute of Brewing, Vol.22, p.22.
21.
Dupuy, R.E. and Dupuy, T.N. (1993), The Collins Encyclopaedia of Military History, fourth edition, London: BCA.
22.
East India Register and Army List for 1847, second edition, J. & H. Cox, Brothers, Lincoln Inns Fields, London.
23.
Freedgood, E. (2000), Victorian Writing About Risk, Cambridge : Cambridge University Press.
24.
Gourvish, T.R. (1972), Mark Huish and the London and North Western Railway, Leicester: Leicester University Press.
25.
Gourvish, T.R., and Wilson, R.G., (1994), The British Brewing Industry 1830-1980, Cambridge: Cambridge University Press.
26.
Hamilton, G.S. (1939), Brewery Accounting, London: Gee and Co.
27.
Irving, R.J. (1976), The North Eastern Railway 1870-1914, Leicester: Leicester University Press.
28.
Littleton. A.C. (1933), Accounting Evolution to 1900, American Institute Publishing Company. [Reprinted 1988, Garland, New York]
29.
Mackenzie, D.A. (1981), Statistics in Britain 1865-1930, Edinburgh: Edinburgh University Press.
30.
Mearns, B. and Mearns, R. ( 1988), Biographies for Birdwatchers: The Lives of Those Commemorated in West Paleartic Bird Names, New York: Academic Press.
31.
Miller, P. and Napier, C. (1993), "Genealogies of Calculation", Accounting, Organizations and Society, Vol.18, No.7-8, pp.631-47.
32.
Moncrieff-Grierson, J., Lt. Col. (1988), Scarlet into Khaki: The British Army on the Eve of the Boer War. [Reprint of 1899 edition, Greenhill Books]
33.
Napier. C. (1997), "Allies or Subsidiaries?: Inter-company Relations in the P&O Group 1914-39", Business History, Vol.39, No.2, April, pp.69-83.
34.
Nevile. S, (1959), Seventy Rolling Years, London: Faber and Faber.
35.
Plackett, R.L. and Barnard, G.A. ( 1990), "Student": A Statistical Biography of William Sealy Gosset , Oxford: Clarendon Press.
36.
Power, M. (1992), "After Calculation: Reflections on Critique of Economic Reason by André Gorz", Accounting, Organizations and Society, Vol.17, No.5, pp.477-99.
37.
Sykes, W.H. (1845), "Vital Statistics of the East India Company’s Armies in India, European and Native", Journal of the Statistical Society.
38.
Sykes, W.H. (1851), Journal of the Statistical Society, pp.109-52.
39.
Sykes, W.H. (1852), Journal of the Statistical Society, pp.100-07.
40.
Sykes, W.H. Col. (1864), "Comparison of the Organisation and Cost in Detail of the English and French Armies", Journal of the Statistical Society, Vol.27.
41.
Talbot, P.A. (1998), "The Volunteer Military Forces of Staffordshire 1860-1901 ", MA dissertation, University of Wolverhampton.
42.
Talbot, P.A. (2005), "Accounting for the Nationalised Brewery (1916-1974) and the Public Good", The Journal of Finance and Management in the Public Services, Vol.4, No.2, pp.57-71.
43.
Talbot, P.A. (2006a), "Costing the Government Pint (1916-1974)", The Journal of Finance and Management in the Public Services, Vol.5, No.2, pp.9-30.
44.
Talbot, P.A. (2006b), "The Accounting History of the English Brewing Industry 1700-1939: An Exploration of Foucauldian Disciplinarity", Warwick Business School, unpublished PhD thesis.
