« Schisme à Grignon » autour de la comptabilité agricole, durant les années 1870 (notice n° 602207)
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| fixed length control field | 04119cam a2200409 4500500 |
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| control field | 20250121154418.0 |
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| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lemarchand, Yannick |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | « Schisme à Grignon » autour de la comptabilité agricole, durant les années 1870 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 7 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Durant sept ans, une controverse, parfois très vive, à propos de l’utilisation de la comptabilité en partie double dans l’agriculture agite le milieu des agronomes français. Elle oppose Paul-Claude Dubost, professeur d’économie rurale à l’École d’agriculture de Grignon, aux partisans du modèle comptable de Mathieu de Dombasle, développé dans les années 1820, repris dans de nombreux ouvrages et enseigné dans les écoles d’agriculture. Lui reprochant sa complexité, sa lourdeur et le caractère arbitraire de ses évaluations, Dubost lui dénie également toute pertinence en matière d’appréciation de la rentabilité des exploitations, en raison de l’interdépendance des diverses productions au sein d’un système de culture donné. Il propose une alternative simplifiée que ses adversaires considèrent comme trop rudimentaire. Plus d’une quinzaine d’auteurs participent à une discussion sans équivalent dans le monde industriel français au xixe siècle. Sa teneur témoigne de l’importance accordée à la comptabilité par les agronomes, pour lesquels elle est avant tout un moyen de tester leurs hypothèses et de vérifier le bien-fondé de leurs options techniques. Il ne s’agit pas, 150 ans après, de départager les opposants, mais de souligner le caractère récurrent de la question de l’adaptation des outils comptables aux besoins de leurs utilisateurs et de l’inanité de toute solution prétendument universelle. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Agricultural accountability goes apart in Grignon during the 1870sFor a period of seven years, French agronomists were embroiled in a controversy regarding the use of double-entry bookkeeping in agriculture that became quite heated at times. The debate during this time pitched Paul-Claude Dubost, a professor of rural economics at the School of Agriculture of Grignon, against the supporters of the accounting model of Mathieu de Dombasle, developed in the 1820s, replicated in numerous textbooks and taught in agricultural schools. Dubost complained about the complexity, the cumbersomeness and the arbitrariness of its valuations. He also argued that it did not have any relevance in assessing the profitability of farms due to the interdependence of the varied crops within a given agricultural production system. He proposed a simplified alternative, which his opponents considered too rudimentary. More than 15 authors participated in a discussion that is without equivalent in the French industrial world of the 19th century. This discussion reflects the importance attached to accounting by agronomists, for whom it was, above all, a means to test their hypotheses and to verify the soundness of their technical options. It is not our purpose, 150 years after, to say who was right and who was wrong, but rather to emphasise the recurrent nature of the question of the adaptation of accounting tools to the needs of users and the futility of searching for a supposedly universal solution. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | controverse |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | siècle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | e |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | xix |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | méthodes comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Mathieu de Dombasle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | enseignement de l’agronomie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | France |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Dubost |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accountability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | 19 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | century |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | agricultural education |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Paul-Claude Dubost |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | controversy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | th |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | France |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Mathieu de Dombasle |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Levant, Yves |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Zimnovitch, Henri |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Entreprises et histoire | 88 | 3 | 2018-02-12 | p. 37-52 | 1161-2770 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-entreprises-et-histoire-2017-3-page-37?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-entreprises-et-histoire-2017-3-page-37?lang=fr&redirect-ssocas=7080</a> |
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