Lampe, Markus, Sharp, Paul. 2017. A quest for useful knowledge: the early development of agricultural accounting in Denmark and Northern Germany. Accounting History Review (früher: Accounting, Business & Financial History) 27 (1), 73-99.
BibTeX
Abstract
We discuss the early development of sophisticated agricultural accounting in Northern Germany and Denmark within a framework that establishes the role of accounting for knowledge generation and subsequent economic growth. We highlight the work of Thaer, on encouraging and systematising the use of double-entry bookkeeping in agriculture for scientific and efficiency purposes, and that of Gyllembourg, who emphasised the calculation of economic returns in monetary value. Evidence exists to suggest that their work was the basis upon which further developments in accounting practice in the nineteenth century were laid, supporting the rapid modernisation and success of Danish agriculture.
Tags
Press 'enter' for creating the tagPublication's profile
Status of publication | Published |
---|---|
Affiliation | WU |
Type of publication | Journal article |
Journal | Accounting History Review (früher: Accounting, Business & Financial History) |
WU Journalrating 2009 | A |
WU-Journal-Rating new | FIN-A, STRAT-B, WH-B |
Language | English |
Title | A quest for useful knowledge: the early development of agricultural accounting in Denmark and Northern Germany |
Volume | 27 |
Number | 1 |
Year | 2017 |
Page from | 73 |
Page to | 99 |
Reviewed? | Y |
URL | http://www.tandfonline.com/doi/full/10.1080/21552851.2016.1264985 |
DOI | http://dx.doi.org/10.1080/21552851.2016.1264985 |
Associations
- People
- Lampe, Markus (Details)
- External
- Sharp, Paul (University of Southern Denmark, Denmark)
- Organization
- Institute for Economic and Social History IN (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5300 Economics (Details)
- 5340 Economic history (Details)
- 6521 Economic history (Details)