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oapen-20.500.12657-748342023-08-03T17:59:42Z 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 Altukhova-Nys, Yulia Accounting Sustainability Agriculture History bic Book Industry Communication::J Society & social sciences::JH Sociology & anthropology::JHB Sociology 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. 2023-08-03T15:03:19Z 2023-08-03T15:03:19Z 2023 chapter ONIX_20230803_9791221500929_30 9791221500929 https://library.oapen.org/handle/20.500.12657/74834 eng Datini Studies in Economic History application/pdf Attribution 4.0 International 9791221500929-23.pdf https://books.fupress.com/doi/capitoli/979-12-215-0092-9_23 Firenze University Press L’economia della conoscenza: innovazione, produttività e crescita economica nei secoli XIII-XVIII / The knowledge economy: innovation, productivity and economic growth, 13th to 18th century 10.36253/979-12-215-0092-9.23 10.36253/979-12-215-0092-9.23 bf65d21a-78e5-4ba2-983a-dbfa90962870 9f9bbbdd-c500-4575-9865-db2693689bc1 9791221500929 3 22 Florence open access
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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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