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

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  • Colson, François
  • Mouchet, Christian

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.

Suggested Citation

  • Colson, François & Mouchet, Christian, 1985. "La promotion de la gestion auprès des agriculteurs ou l'histoire de la comptabilité simplifiée et de son utilisation en agriculture," Économie rurale, French Society of Rural Economics (SFER Société Française d'Economie Rurale), vol. 169.
    • Handle: RePEc:ags:ersfer:354145
    DOI: 10.22004/ag.econ.354145
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    Keywords

    Farm Management;

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