IDEAS home Printed from https://ideas.repec.org/a/taf/acbsfi/v12y2002i3p369-386.html
   My bibliography  Save this article

Early cost accounting ideas in agriculture: the contributions of Arthur Young

Author

Listed:
  • Roger Juchau

Abstract

This paper summarizes and reviews the accounting thoughts of Arthur Young (1741-1820) and their place in the early development of modern agricultural accounting in Britain. The paper outlines his key prescriptions for agricultural accounting and comments on the standing of these prescriptions in the light of later developments in accounting and accounting thought. The paper argues that Arthur Young should be accorded recognition for his pioneering advocacy of costing and cost allocation concepts as well as exit-value accounting.

Suggested Citation

  • Roger Juchau, 2002. "Early cost accounting ideas in agriculture: the contributions of Arthur Young," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 369-386.
    • Handle: RePEc:taf:acbsfi:v:12:y:2002:i:3:p:369-386
    DOI: 10.1080/09585200210164566
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09585200210164566
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09585200210164566?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Giraudeau, Martin, 2017. "The farm as an accounting laboratory: an essay on the history of accounting and agriculture," LSE Research Online Documents on Economics 74106, London School of Economics and Political Science, LSE Library.
    2. McLean, Tom, 2009. "The measurement and management of human performance in seventeenth century English farming: The case of Henry Best," Accounting forum, Elsevier, vol. 33(1), pages 62-73.

    Corrections

    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:taf:acbsfi:v:12:y:2002:i:3:p:369-386. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABF21 .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.