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.
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|Titolo:||Agricultural Accounting Between the XIX and XX Centuries: The Case of The Farm of the Noble Rucellai Family in Campi"|
|Rivista:||ACCOUNTING, BUSINESS & FINANCIAL HISTORY|
|Citazione:||Mussari, R., & Magliacani, M. (2007). Agricultural Accounting Between the XIX and XX Centuries: The Case of The Farm of the Noble Rucellai Family in Campi". ACCOUNTING, BUSINESS & FINANCIAL HISTORY, 17(1), 87-103.|
|Appare nelle tipologie:||1.1 Articolo in rivista|
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