Agronomists and accounting. The beginnings of capitalist rationalisation on the farm (1800-1850)
Thomas Depecker
(1)
,
Nathalie Joly
(2)
Thomas Depecker
- Fonction : Auteur
- PersonId : 1167522
- IdHAL : thomas-depecker
Nathalie Joly
- Fonction : Auteur
- PersonId : 748447
- IdHAL : nathalie-joly
- ORCID : 0000-0002-2730-1490
- IdRef : 165475323
Résumé
At the dawn of the nineteenth century numerous debates took place on the development of capitalist agriculture and the ways of making as much profit as possible from farm land. Until now this subject has hardly been examined and is unique in that it pertains to the economic history of agriculture, the history of agronomy and the history of managerial thinking. This article aims to highlight the usage of double-entry accounting for agronomic experiments in the first half of the nineteenth century, as well as the significance of the results and the way these were debated. Our aim is to present the authors' reasons and the role played by bookkeeping in the construction of economically rational knowledge and reasoning. Thus we will bring to light two mechanisms which are common to this accounting quantification drive: data tabulation and the inclusion of data in balance sheets, making it possible to compare inputs and outputs in production processes.
Format du dépôt | Notice |
---|---|
Type de dépôt | Article dans une revue |
Résumé |
en
At the dawn of the nineteenth century numerous debates took place on the development of capitalist agriculture and the ways of making as much profit as possible from farm land. Until now this subject has hardly been examined and is unique in that it pertains to the economic history of agriculture, the history of agronomy and the history of managerial thinking. This article aims to highlight the usage of double-entry accounting for agronomic experiments in the first half of the nineteenth century, as well as the significance of the results and the way these were debated. Our aim is to present the authors' reasons and the role played by bookkeeping in the construction of economically rational knowledge and reasoning. Thus we will bring to light two mechanisms which are common to this accounting quantification drive: data tabulation and the inclusion of data in balance sheets, making it possible to compare inputs and outputs in production processes.
|
Titre |
en
Agronomists and accounting. The beginnings of capitalist rationalisation on the farm (1800-1850)
|
Auteur(s) |
Thomas Depecker
1
, Nathalie Joly
2
1
ALISS -
Alimentation et sciences sociales
( 90563 )
- 65 boulevard de Brandebourg 94205 Ivry sur Seine
- France
2
CESAER -
Centre d'Economie et de Sociologie Rurales Appliquées à l'Agriculture et aux Espaces Ruraux
( 30554 )
- 26 boulevard du Docteur Petitjean BP 87999 21079 Dijon cedex
- France
|
Date de publication |
2015
|
Page/Identifiant |
75-94
|
Numéro |
65
|
URL éditeur |
http://www.historiaagraria.com/en/nosotros.php
|
Public visé |
Scientifique
|
Vulgarisation |
Non
|
Sous-type de document pour les Articles |
Research article
|
Nom de la revue |
|
Comité de lecture |
Oui
|
Audience |
Internationale
|
Domaine(s) |
|
Voir aussi |
|
Langue du document |
Anglais
|
Indexation contrôlée |
|
ProdINRA | 288981 |
UT key WOS | 000351961300003 |
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