IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Formation of Agricultural Segment in Accountancy

Listed author(s):
  • Volodymyr Metelytsia


    ('Institute of Agrarian Economics' National Scientific Center)

Registered author(s):

    The historic ideas of physiocratic doctrine (the state protection of agricultural industry, development of industry management institutes and educational system) have been analyzed in the article. The provisions of the 'Economic Table' and its interpretations ('cost-output' systems and state governance models), the theories of earth power and biosphere (noosphere) evolution have been reviewed. The concept of the national accountancy mission as the one to bring to the global community the importance and priority of most agricultural activities in food security and socio-economic progress of mankind have been grounded. It has been resumed that the formation of agrarian segment in accountancy has been done under the influence of the physiocratic doctrine and the opposition of unigraphic and digraphic accounting paradigms. Such influence sufficiently affected accountants performance (analytical and managerial) and the methodology of agricultural accounting (farm lands and lay lands use rent accounting, expenses calculations and including into self-cost of goods, tax payments, amortization, cost of animal transport and dropping)

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2013)
    Issue (Month): 1 (March)
    Pages: 33-39

    in new window

    Handle: RePEc:iaf:journl:y:2013:i:1:p:33-39
    Contact details of provider: Postal:
    10, Heroiv Oborony St., Kyiv, 03680

    Phone: +380442190044
    Fax: +380442590124
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:1:p:33-39. 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)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.