Research Information System
International Journal of Food and Agricultural Economics, vol.1, no.2, pp.107-116, 2013 (Peer-Reviewed Journal)
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period of hunter-gatherer societies have been superseded by today’s specialized and planned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.