Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950

Jordi Planas and Enric Saguer

Accounting History Review, 2005, vol. 15, issue 2, 171-185

Abstract: In this article the agrarian accounts generated by the large rural estates of Catalonia (Spain) during the period between 1850 and 1950 are studied with a twofold objective. First of all, their formal characteristics and content are described and it is argued that the traits and variations observed are a consequence and reflection of the social conditions under which they were generated. Second, we evaluate the use which Catalan rural historiography has made recently of these documents in order to reconstruct the functioning and evolution of contemporary agriculture.

Keywords: Agrarian accounts; large estates; Catalonia; history (search for similar items in EconPapers)
Date: 2005
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DOI: 10.1080/09585200500121207

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