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Historical Development Of Agricultural Accounting And Difficulties Encountered In The Implementation Of Agricultural Accounting


  • DoÄŸan, Zeki
  • Arslan, Seçkin
  • Köksal, AyÅŸe Gül


Agricultural sector, from past to present, had assumed very important duties on economic and social development of societies. It became a globally indispensable and strategic sector due to its various attributes such as: direct/indirect contributions to population nourishment, national income, employment, capital transfers, raw material supply for industry, exportation, biological diversity and ecological balance. Since the dawn of humankind, agricultural sector had gone through a variety of phases in terms of production activities and land proprietorship. Agricultural activities that emerged in the period of hunter-gatherer societies have been superseded by today’s specialized and planned agricultural enterprises utilizing information and technology. Agricultural accounting has also experienced a significant change in parallel with those improvements. This study aims to investigate historical development of agricultural accounting and difficulties encountered during its implementation. Research studies indicate that agricultural assets were initially recorded and inventory controls were performed by Sumerians. Until the Middle Ages, agricultural accounting did not experience any development, whereas it still encounters various difficulties even today. In this context, agricultural accounting practices could not be realized as intended.

Suggested Citation

  • DoÄŸan, Zeki & Arslan, Seçkin & Köksal, AyÅŸe Gül, 2. "Historical Development Of Agricultural Accounting And Difficulties Encountered In The Implementation Of Agricultural Accounting," International Journal of Food and Agricultural Economics (IJFAEC), Alanya Alaaddin Keykubat University, Department of Economics and Finance, vol. 1.
  • Handle: RePEc:ags:ijfaec:160099

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    References listed on IDEAS

    1. Clarke, George & Xu, Lixin Colin & Zou, Heng-fu, 2003. "Finance and income inequality : test of alternative theories," Policy Research Working Paper Series 2984, The World Bank.
    2. Ayalew, W. & King, J. M. & Bruns, E. & Rischkowsky, B., 2003. "Economic evaluation of smallholder subsistence livestock production: lessons from an Ethiopian goat development program," Ecological Economics, Elsevier, vol. 45(3), pages 473-485, July.
    3. Nwachukwu, Ifeanyi N. & Ezeh, Chima I., 2007. "Impact of Selected Rural Development Programmes on Poverty Alleviation in Ikwuano LGA, Abia State, Nigeria," MPRA Paper 13720, University Library of Munich, Germany.
    4. Addison, Tony & Cornia, Giovanni Andrea, 2001. "Income Distribution Policies For Faster Poverty Reduction," WIDER Working Paper Series 093, World Institute for Development Economic Research (UNU-WIDER).
    5. Ignatius A Madu, 2006. "Spatial Inequality in Nigeria: The Imperative of Geographic Perspectives in the Development Process," Journal of Social and Economic Development, Institute for Social and Economic Change, Bangalore, vol. 8(2), pages 105-120, July-Dece.
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