La promotion de la gestion auprès des agriculteurs ou l'histoire de la comptabilité simplifiée et de son utilisation en agriculture

Why are farm accounts so seldom kept in agriculture in 1985 ? How can there be good management without them ? These questions raise the problem of economic rationality of the farm production unit. The history of farm accounts shifts between two extremes : reliance on general accounting methods derived from trade and banking activities ; a simplification of accounting to fit family farming. Both lead to partial failure. The current new element is income tax which requires an instrument of measurement and control. This gives a new opportunity for expanding accounting but may not develop management methods.