This contract dispute enhances our understanding of agency relationships and fosters greater recognition of the limitations and hazards of historical research using an agency literature framework. The accounting records, related memoranda, and reports submitted also provide insight into the nature and character of early defense contract accounting and relationships between these contractors and the government. Difficulties confronted by the Navy in securing a contractor; contract terms; civilian contractor's project accounting records, related memoranda, and correspondence with naval authorities are reviewed. The post-contract correspondence provides insight into how early 19th century government contractors attempted to resolve disputes with the government.
Gray, O. Ronald and Calvasina (1942-), Richard Victor
"1826 contract for construction of facilities at the Pensacola Naval Station and its implications for historical research using agency theory,"
Accounting Historians Journal: Vol. 22
, Article 3.
Available at: https://egrove.olemiss.edu/aah_journal/vol22/iss1/3