Metelytsia, Volodymyr - In: Accounting and Finance (2012) 4, pp. 13-17
Summing up the views of the Physical Economy founders (F. Quesnay, P.S. Dupont de Nemours, Turgot A.R.ZH.) the role of accountancy in the agrarian sector management has been defined. The physiocratic aspects of the accounting profession which form its agricultural segment have been described....