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Agricultural Accounting in the Nineteenth and Early Twentieth Centuries: The Case of the Noble Rucellai Family Farm in Campi

Author

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  • Riccardo Mussari
  • Michela Magliacani

Abstract

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.

Suggested Citation

  • Riccardo Mussari & Michela Magliacani, 2007. "Agricultural Accounting in the Nineteenth and Early Twentieth Centuries: The Case of the Noble Rucellai Family Farm in Campi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 87-103.
    • Handle: RePEc:taf:acbsfi:v:17:y:2007:i:1:p:87-103
    DOI: 10.1080/09585200601127723
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    Cited by:

    1. Giraudeau, Martin, 2017. "The farm as an accounting laboratory: an essay on the history of accounting and agriculture," LSE Research Online Documents on Economics 74106, London School of Economics and Political Science, LSE Library.

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