Maurice W. Harrell, 82, who retired in 1960 as director of the accounting division in the office of the comptroller of the Navy, died of pneumonia Wednesday at the Washington Hospital Center.

After serving as an enlisted man in the Navy in World War I, he worked for more than 40 years as a civilian employe of the Navy Department.

Mr. Harrell started his civilian service at the Washington Navy Yard, where he became chief accountant. Shortly before World War II, he was transferred briefly to the Navy shipyard at Charleston, S.C.

He returned here to serve during the war as civilian chief of the accounting division in the Navy's Bureau of Supplies and Accounts, later moving into the office of the comptroller.

Mr. Harrell lived in Washington. His work in developing, installing and supervising financial systems, however, took him to naval shore installations throughout the world. He received several commendations.

Mr. Harrell was born in Manassas. He was a graduate of the National University Law School here.

His wife, Edna, died in 1956.

Survivors include a sister, Georgia Embrey of Arlington.

The family suggests that expressions of sympathy be in the form of contributions to the American Cancer ysociety, or to the American Heart Fund.