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 - Archive ouverte HAL Accéder directement au contenu
Chapitre D'ouvrage Année : 2023

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

Résumé

Five decades ago, first works and researches that have as title or subject « Environmental 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 accounting 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 diffusion condition, even earlier that the term of “accounting for sustainability” existed.
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Dates et versions

hal-04097013 , version 1 (14-05-2023)

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Yulia Altukhova-Nys. 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. 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, 1, Firenze University Press, pp.395-416, 2023, ⟨10.36253/979-12-215-0092-9.23⟩. ⟨hal-04097013⟩
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