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首页> 外文期刊>International Journal of Food and Agricultural Economics >HISTORICAL DEVELOPMENT OF AGRICULTURAL ACCOUNTING AND DIFFICULTIES ENCOUNTERED IN THE IMPLEMENTATION OF AGRICULTURAL ACCOUNTING*
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HISTORICAL DEVELOPMENT OF AGRICULTURAL ACCOUNTING AND DIFFICULTIES ENCOUNTERED IN THE IMPLEMENTATION OF AGRICULTURAL ACCOUNTING*

机译：农业会计的历史发展及实施农业会计所遇到的困难*

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摘要

Agricultural sector, from past to present, had assumed very important duties on economic and social development of societies. It became a globally indispensable and strategic sector due to its various attributes such as: direct/indirect contributions to population nourishment, national income, employment, capital transfers, raw material supply for industry, exportation, biological diversity and ecological balance. Since the dawn of humankind, agricultural sector had gone through a variety of phases in terms of production activities and land proprietorship. Agricultural activities that emerged in the period of hunter-gatherer societies have been superseded by todaya€?s specialized and planned agricultural enterprises utilizing information and technology. Agricultural accounting has also experienced a significant change in parallel with those improvements. This study aims to investigate historical development of agricultural accounting and difficulties encountered during its implementation. Research studies indicate that agricultural assets were initially recorded and inventory controls were performed by Sumerians. Until the Middle Ages, agricultural accounting did not experience any development, whereas it still encounters various difficulties even today. In this context, agricultural accounting practices could not be realized as intended.
机译：过去到现在，农业部门对社会的经济和社会发展负有非常重要的职责。由于其各种特性，它成为全球不可或缺的战略部门，例如：对人口营养，国民收入，就业，资本转移，工业原料供应，出口，生物多样性和生态平衡的直接/间接贡献。自人类诞生以来，农业部门在生产活动和土地所有权方面经历了多个阶段。猎人-收集社会时期出现的农业活动已被当今利用信息和技术的专门计划农业企业所取代。在进行这些改进的同时，农业会计也经历了重大变化。本研究旨在调查农业会计的历史发展及其实施过程中遇到的困难。研究表明，最初记录了农业资产，而苏美尔人则进行了库存控制。直到中世纪，农业会计一直没有任何发展，但是直到今天仍然遇到各种困难。在这种情况下，无法实现预期的农业会计惯例。

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