Early cost accounting ideas in agriculture: the contributions of Arthur Young

Roger Juchau

Accounting History Review, 2002, vol. 12, issue 3, 369-386

Abstract: This paper summarizes and reviews the accounting thoughts of Arthur Young (1741-1820) and their place in the early development of modern agricultural accounting in Britain. The paper outlines his key prescriptions for agricultural accounting and comments on the standing of these prescriptions in the light of later developments in accounting and accounting thought. The paper argues that Arthur Young should be accorded recognition for his pioneering advocacy of costing and cost allocation concepts as well as exit-value accounting.

Keywords: Arthur Young; Cost Accounting In Agriculture; Costing History; Exit-VALUE; Farm Accounts; Farm Costing; Internal Accounting (search for similar items in EconPapers)
Date: 2002
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DOI: 10.1080/09585200210164566

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