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Ce qu'apporte la théorie économique à la mesure et à l'interprétation des revenus agricoles

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  • Ian Sturgess

Abstract

[eng] What economic theory provides to the measure and the interpretation of agricultural incomes . The paper aims to discuss accounting measurement of income from a theoretical point of view. First of all, it would be noticed that income is only, an approximation of farmer's objectives. Then, changes in capital assets value would be reconnected in income. More generally, risks of interpretation are focused when accounting data of income are concerned. [fre] L'objectif du papier est de confronter une définition théorique des objectifs de l'agent, seulement approchés par son revenu, aux catégories par lesquelles ce revenu est ordinairement mesuré. Il en ressort notamment la nécessité de tenir compte de la variation de la valeur des capitaux. Plus généralement il est mis en garde quant aux risques d'interprétation économique que les données comptables font courir à l'étude des revenus.

Suggested Citation

  • Ian Sturgess, 1994. "Ce qu'apporte la théorie économique à la mesure et à l'interprétation des revenus agricoles," Économie rurale, Programme National Persée, vol. 220(1), pages 11-15.
    • Handle: RePEc:prs:recoru:ecoru_0013-0559_1994_num_220_1_4598
    DOI: 10.3406/ecoru.1994.4598
    Note: DOI:10.3406/ecoru.1994.4598
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    Cited by:

    1. Josep M. Argilés & Eric J. Slof, 2000. "New opportunities for farm accounting," Economics Working Papers 497, Department of Economics and Business, Universitat Pompeu Fabra.

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