La extensión de la contabilidad en la gestión de las explotaciones agrícolas del centro y del suroeste de Francia. Poco frecuentes en Francia hasta los últimos años 60, la contabilidad y la gestión ...de las explotaciones agrícolas se extendieron rápidamente al socaire de diversos alicientes tributarios y administrativos. Hasta 1980, las regiones piloto fueron sucesivamente el « Bassin Parisien » y Bretaña. El Centro y el Suroeste despegan a su vez en los primeros años 80. Progresos tanto más rápidos cuanto que esta discreta revolución en la contabilidad agrícola va estimulada no sólo por una nueva serie de medidas fiscales sino también por la próxima introducción de la microinformática en las explotaciones.
A quiet revolution in central and southwestern France : the spreading of book-keeping and management in farming economy. Farm book-keeping
and management, in infancy at the end of the sixties in France, have been rapidly growing since then. Taxes and regulations have been the main spurs of this conversion. Until 1980, Bassin parisien and Brittany were the leading districts. In the early eigthies, Center and South-West rose up in their turn. Progress in this field will turn the faster as the quiet revolution of farm bookkeeping is induced not only by new series of fiscal measures but also by the widespread use of domestic micro-computers which is expected in many farms.
A quiet revolution in central and southwestern France : the spreading of book-keeping and management in farming economy. Farm book-keeping
and management, in infancy at the end of the sixties in France, have been rapidly growing since then. Taxes and regulations have been the main spurs of this conversion. Until 1980, Bassin parisien and Brittany were the leading districts. In the early eigthies, Center and South-West rose up in their turn. Progress in this field will turn the faster as the quiet revolution of farm bookkeeping is induced not only by new series of fiscal measures but also by the widespread use of domestic micro-computers which is expected in many farms.
Mazataud Pierre. La diffusion de la comptabilité de gestion dans les exploitations agricoles du centre - sud-ouest de la France. In: Revue géographique des Pyrénées et du Sud-Ouest, tome 56, fascicule 1, 1985. pp. 39-62.
