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Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector

Author

Listed:
  • Volodymyr Metelytsia

    ('Institute of Agrarian Economics' National Scientific Center)

Abstract

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," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 13-17, December.
    • Handle: RePEc:iaf:journl:y:2012:i:4:p:13-17
    as

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    File URL: http://www.afj.org.ua/pdf/22-fiziokratichni-aspekti-rozvitku-buhgalterskoi-profesii-v-agrarniy-galuzi.pdf
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    File URL: http://www.afj.org.ua/en/article/22/
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    More about this item

    Keywords

    Physiocratic doctrine; state administration; status of accountant; accountancy profession in agricultural sector; industry specifics;
    All these keywords.

    JEL classification:

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

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