Farm Accounts in Rural Europe, c.1700-1914 : "To Better Know One's Own?"

中文名：1700-1914年欧洲农村的农业账户：“更好地了解自己？”

作者：Federico D’Onofrio

主题词：HISTORY ; Modern ; 19th Century

学科分类：欧洲史

中图号：K5

语种：英语

出版信息：Boydell & Brewer Ltd,2025,269页

EISBN：9781805436829

PISBN-P：9781837651009

内容简介：

Analyses how book-keeping and estate accounting transformed attitudes and practices in farm management over three centuries of European history.From the eighteenth until well into the twentieth century, an ideal model developed of a farmer as accountant, who would record economic transactions meticulously; tidy book-keeping was regarded as the basis of sound management, and only those who accurately dealt with finances would survive and thrive. It is clear that this happened in both theory and practice, with growing numbers of farmers (men and women) keeping increasingly formalized records of their businesses during this period; a wide range of valuable documentation, originating from large estates, small sharecroppers, tenant and owner-farmers alike, has survived.Drawing on that rich body of sources, this book examines book-keeping and account practices in farm management across Europe, with case studies ranging from Westphalia and the Rhineland to France and Switzerland, over three centuries. It considers who kept these records and their motivations, how practices changed and developed across the period, and in what ways and to what extent accounts and accounting influenced the development of agriculture. It also examines the role of farmers' own organisations and government in encouraging higher standards of accounting.

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