Chapter Productivity? – Yes, but subject to sustainability! An evidence of (re)emergence of accounting for sustainability from the French agricultural authors from the XVII to the beginning of the XIX centuries

Av: Medverkande: Materialtyp: ArtikelSerie: Utgivningsinformation: Florence Firenze University Press 2023Beskrivning: 1 electronic resource (22 p.)Innehållstyp:
  • text
Medietyp:
  • computer
Bärartyp:
  • online resource
ISBN:
  • 9791221500929
Ämnen: Onlineresurser: I: Sammanfattning: Five decades ago, first works and researches that have as title or subject « Envi-ronmental accounting », « Ecological accounting », or « Social accounting » have emerged. In these works, there are notably examples of accounting for strong sustainability approach in the agricultural sector. This paper searches for account-ing for sustainability premise in the French agricultural accounting literature of XVII-beginning of XIX centuries. It demonstrates that this literature presented some strong sustainability issues, although as a productivity and innovation dif-fusion condition, even earlier that the term of "accounting for sustainability" ex-isted.
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Five decades ago, first works and researches that have as title or subject « Envi-ronmental accounting », « Ecological accounting », or « Social accounting » have emerged. In these works, there are notably examples of accounting for strong sustainability approach in the agricultural sector. This paper searches for account-ing for sustainability premise in the French agricultural accounting literature of XVII-beginning of XIX centuries. It demonstrates that this literature presented some strong sustainability issues, although as a productivity and innovation dif-fusion condition, even earlier that the term of "accounting for sustainability" ex-isted.

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