Agricultural Accounting in the Nineteenth and Early Twentieth Centuries: The Case of the Noble Rucellai Family Farm in Campi

Riccardo Mussari and Michela Magliacani

Accounting, Business and Financial History, 2007, vol. 17, issue 1, pages 87-103

Abstract: This paper was inspired by the discovery of some accounting books relating to the 'Rucellai' Family Farm (in Tuscany), and examines accounting in proprietorship farming in the nineteenth century. By conducting a source recognition, it was possible to demonstrate the role of agricultural accounting in the management control process. The authors first trace the historical context and accounting theory which characterised Tuscan rural areas during the nineteen and twentieth centuries, then utilises the Family Farm book to analyse agricultural accounting practices. From this analysis also emerges the important role of the farmer as administrator, who was held accountable for the yield of the estate.

Keywords: Agricultural accounting; single-entry bookkeeping; sharecropping; accountability relationships; farm management; Tuscany (search for similar items in EconPapers)
Date: 2007

Downloads: (external link)
http://www.informaworld.com/openurl?genre=article& ... 40C6AD35DC6213A474B5 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:taf:acbsfi:v:17:y:2007:i:1:p:87-103

Ordering information: This journal article can be ordered from
http://www.tandf.co.uk/journals/subscription.html

Access Statistics for this article

Accounting, Business and Financial History is edited by J R Edwards and Trevor Boyns

More articles in Accounting, Business and Financial History from Taylor and Francis Journals
Series data maintained by Christopher F. Baum ().