Tarım Muhasebesinin Tarihsel Gelişimi Ve Tarım Muhasebesinin Uygulamasında Karşılaşılan Zorluklar


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Doğan Z., Arslan S., Köksal A. G.

International Journal of Food and Agricultural Economics, cilt.1, sa.2, ss.107-116, 2013 (Hakemli Dergi)

Özet

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 Agricultural activities that emerged in the period of hunter-gatherer societies have been superseded by today’s specialized and planned agricultural enterprises utilizing information and technology.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.