Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector

Volodymyr Metelytsia ()
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Volodymyr Metelytsia: 'Institute of Agrarian Economics' National Scientific Center

Oblik i finansi, 2012, issue 4, 13-17

Abstract: Summing up the views of the Physical Economy founders (F. Quesnay, P.S. Dupont de Nemours, Turgot A.R.ZH.) the role of accountancy in the agrarian sector management has been defined. The physiocratic aspects of the accounting profession which form its agricultural segment have been described. These aspects include: status of the subject of accounting, identification and classification of industry-specific objects, methodological approaches to the valuation of accounting objects and preparation of statements for tax purposes and goods turnover management, grounds for necessity of professional community in education and creation of public associations

Keywords: Physiocratic doctrine; state administration; status of accountant; accountancy profession in agricultural sector; industry specifics (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2012:i:4:p:13-17

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