Sir, I read with interest the (somewhat provocative) article Can captains counter accountants? in the 3 March issue of IHS Fairplay (p6-7), and offer a few thoughts of my own. Can captains counter accountants? An unequivocal yes. It is never the will of a master to disregard the wishes of the office, but if his/her experience reveals that those wishes, were they to be followed, would compromise the safety of the ship (her passengers or crew), then he/she is duty bound and has utmost authority to put safety first and profit second. Suggesting that accountants and their corporate orders may be able to counter the master's authority begins to question the master's authority which, until maritime law is rewritten, is non-negotiable done deal.
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