Quotation 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.


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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.

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Publication'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)
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