A quest for useful knowledge
The early development of agricultural accounting in Denmark and Northern Germany
Bibliographic Data
| ID | 23240118 |
|---|---|
| Authors | Munsi Lampe (0000-0002-0859-5091, Vienna University of Economics and Business, corresponding author), Markus Lampe (Vienna University of Economics and Business), Paul Sharp (0000-0001-5616-3181, University of Southern Denmark) |
| Year | 2017 |
| Volume | 27 |
| Issue | 1 |
| Pages | 73-99 |
| Publication date | 2017-01-02 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Accounting History Review (JOURNAL) |
| Journal identifiers | ISSN: 2155-2851 • E-ISSN: 2155-286X |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/21552851.2016.1264985 |
| OpenAlex | W2565206531 |
| Language | EN |
| Citations received | 7 |
| References cited | 36 |
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.
Agriculture · Bookkeeping · Danish · Economic growth · Economics · Geography · Modernization theory · National accounts · Value (mathematics) · Work (physics) · Accounting · Engineering · Historical and Literary Studies · Historical Economic and Social Studies · Horticultural and Viticultural Research
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| Citations per year | 0.88 |
|---|---|
| Citation span | 2018 - 2026 (9) |
| Highly cited | No |