IDEAS home Printed from
   My bibliography  Save this article

Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector


  • Volodymyr Metelytsia

    () ('Institute of Agrarian Economics' National Scientific Center)


Summing up the views of the Physical Economy founders (F. Quesnay, P.S. Dupont de Nemours, Turgot A.R.ZH.) the role of accountancy in the agrarian sector management has been defined. The physiocratic aspects of the accounting profession which form its agricultural segment have been described. These aspects include: status of the subject of accounting, identification and classification of industry-specific objects, methodological approaches to the valuation of accounting objects and preparation of statements for tax purposes and goods turnover management, grounds for necessity of professional community in education and creation of public associations

Suggested Citation

  • Volodymyr Metelytsia, 2012. "Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 13-17, December.
  • Handle: RePEc:iaf:journl:y:2012:i:4:p:13-17

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Gaspar, J. & Vasconcelos, P.B. & Afonso, O., 2014. "Economic growth and multiple equilibria: A critical note," Economic Modelling, Elsevier, vol. 36(C), pages 157-160.
    Full references (including those not matched with items on IDEAS)

    More about this item


    Physiocratic doctrine; state administration; status of accountant; accountancy profession in agricultural sector; industry specifics;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2012:i:4:p:13-17. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.