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Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950


  • Jordi Planas
  • Enric Saguer


In this article the agrarian accounts generated by the large rural estates of Catalonia (Spain) during the period between 1850 and 1950 are studied with a twofold objective. First of all, their formal characteristics and content are described and it is argued that the traits and variations observed are a consequence and reflection of the social conditions under which they were generated. Second, we evaluate the use which Catalan rural historiography has made recently of these documents in order to reconstruct the functioning and evolution of contemporary agriculture.

Suggested Citation

  • Jordi Planas & Enric Saguer, 2005. "Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950," Accounting History Review, Taylor & Francis Journals, vol. 15(2), pages 171-185.
  • Handle: RePEc:taf:acbsfi:v:15:y:2005:i:2:p:171-185 DOI: 10.1080/09585200500121207

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    References listed on IDEAS

    1. Rothenberg, Winifred Barr, 1992. "From Market-Places to a Market Economy," University of Chicago Press Economics Books, University of Chicago Press, edition 1, number 9780226729534.
    2. Pidal, Juan Carmona, 1995. "Las estrategias económicas de la vieja aristocracia española y el cambio agrario en el siglo XIX," Revista de Historia Económica, Cambridge University Press, vol. 13(01), pages 63-88, March.
    3. Enrique Llopis & Esther Fidalgo & Teresa Mendez, 2002. "The 'Hojas de Ganado' of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 203-229.
    4. Pedro Fatjó Gómez, 2001. "La contabilidad de una institución eclesiástica desde la perspectiva del historiador económico," UHE Working papers 2001_08, Universitat Autònoma de Barcelona, Departament d'Economia i Història Econòmica, Unitat d'Història Econòmica.
    5. Mahmoud Ezzamel, 2002. "Accounting for Private Estates and the Household in the Twentieth-Century BC Middle Kingdom, Ancient Egypt," Abacus, Accounting Foundation, University of Sydney, vol. 38(2), pages 235-262.
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    Agrarian accounts; large estates; Catalonia; history;


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