La promotion de la gestion auprès des agriculteurs ou l'histoire de la comptabilité simplifiée et de son utilisation en agriculture

François Colson and Christian Mouchet

Économie rurale, 1985, vol. 169

Abstract: Why are farm accounts so seldom kept in agriculture in 1985 ? How can there be good management without them ? These questions raise the problem of economic rationality of the farm production unit. The history of farm accounts shifts between two extremes : reliance on general accounting methods derived from trade and banking activities ; a simplification of accounting to fit family farming. Both lead to partial failure. The current new element is income tax which requires an instrument of measurement and control. This gives a new opportunity for expanding accounting but may not develop management methods.

Keywords: Farm; Management (search for similar items in EconPapers)
Date: 1985
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Persistent link: https://EconPapers.repec.org/RePEc:ags:ersfer:351581

DOI: 10.22004/ag.econ.351581

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