Agricultural Accounting in the Nineteenth and Early Twentieth Centuries: The Case of the Noble Rucellai Family Farm in Campi

Abstract

This paper was inspired by the discovery of some accounting books relating to the ‘Rucellai’ Family Farm (in Tuscany), and examines accounting in proprietorship farming in the nineteenth century. By conducting a source recognition, it was possible to demonstrate the role of agricultural accounting in the management control process. The authors first trace the historical context and accounting theory which characterised Tuscan rural areas during the nineteen and twentieth centuries, then utilises the Family Farm book to analyse agricultural accounting practices. From this analysis also emerges the important role of the farmer as administrator, who was held accountable for the yield of the estate.

Keywords:

• Agricultural accounting
• single-entry bookkeeping
• sharecropping
• accountability relationships
• farm management
• Tuscany

Notes

1. Regarding the methodology of research used in the History of Accounting, Amaduzzi, 1995: p. 19) distinguishes the synchronic method from the diachronic method. In the first case, the science of the past should be examined on the basis of current knowledge, while in the second case the study should refer to the situations and concepts of the historical period. This methodology is coherent with Ferraris Franceschi's viewpoint. In fact, she states (Franceschi, 1998: p. 9): ‘every moment in history is different from that which preceded it and that which will follow, but it has evolved from the past and leads the way to the future’. As a result, ‘processes of renewal and change, even in the field of economics do not instantly take the place of methods of research, data gathering, result verification, nor of certain behavioural practices in inter-firm relations: therefore, traces of old cultural behaviour can remain with the ever-more decisive affirmations of innovation in the same period’ (Catturi, 1996b: p. 87).

2. The family villa is currently an historical landmark of the Campi Bisenzio Municipality.

3. At the end of the 1700s, Italy was divided into various States including the Kingdom of Sardinia, the Cisalpine Republic, the Republic of Genoa, the Granduchy of Tuscany, the Church State and the Kingdom of The Two Sicilies (i.e. Naples and Sicily).

4. Melis (1950: pp. 706–7) states on this subject that ‘in the essay by the Florentine book-keeper, accounting material and administrative material are interwoven: the former is already well-established while the latter is just at the beginning’. Vlaemminch has the same opinion (quoted by Masi, 1997: p. 197), according to whom Bastiano Venturi ‘ce gran comptable italien du XVII siècle’ is a ‘vèritable promoteur dont il pensèe s’èléve fort au dessus des prèoccupations ètroites de ses confrères en comptabilitè’.

5. On this subject Melis (1950: p. 714) states that ‘after the literary works from Paciolo to Venturi, which took accounting studies to all sorts of firms and for which the ‘Italian Method’ was affirmed in Europe, Italian accountancy went into a decline which became more accentuated in the 1700s’. He continues: ‘the decline in Italian accountancy … is parallel to the progress made in other countries, especially in France. … Particular environmental and psychological conditions favoured this penetration: it was the period of French domination and with the French came essays of every kind, in French and other languages, but translated into French (as with the work of the English author Jones)’ (Melis, 1950: p. 178).

6. It is important to underline that the Law on Agricultural Agreements no. 756/1964 prohibits the institution of new sharecropper contracts. Incidentally, Law n. 203/1982 provided for the possibility of converting an existing sharecropper contract into a lease contract.

7. Cassandro (1974: p. 114) states: ‘the dimensions of the holding distinguish between a small, medium and large farm. Frequently small farms are those with an area not exceeding 5 hectares; medium-sized farms have an area of between 5 and 20 hectares, large farms are those with an area over 20 hectares’. On the subject of sharecroppers in Tuscany, Rabbeno (1895: p. 107) states: ‘the Tuscan estate varies greatly in size, as does the size of the leasing family. In general, it is about 12 hectares, and a leasing family is generally made up of 3 or 4 men, 2 women and several children who are able to carry out the less demanding tasks’.

8. At the end of this paper, we have enclosed, in the Appendix, a detailed index of the contents of the ‘Saldo’.

9. In the ‘Grand-Livre’ (the Saldo/Ledger) De Granges (1857: pp. 4–5) stated that each account should reference an individual, and include his debits and credits: ‘On doit ouvrir sur le grand-livre un compte, par doit et avoir, à toutes les personnes qui sont dèbitèes ou crèditèes au journal….[Ouvrir un compte a Paul, c’est escire sur le grand-livre, en haut des deux pages en regard, le nom de Paul, en mettant Doit sur le feullet gauche, et Avoir sur le feullet droit, voir le compte de Paul au grand-livre]. Lorsque ces comptes sont ouverts, on rapporte au doit, ou dèbit de Paul, par exemple, toutes les sommes des articles du journal où il est ècrit que Paul doit, et à l'avoir, ou crèdit, les sommes des articles où il est ècrit au contraire qu'il est dû à Paul. De cette manière on voit au grand-livre d'un seul coup d'un seul coup d'œil, au compte de Paul, d'un cotè, en regard, au crèdit, tous ceux qui lui sont dus.’ On this subject we referenced Marchi (1867) and Cerboni (1873).

10. It is important to note that the currency used before the Unification of Italy throughout the Granduchy of Tuscany was divided into ‘Scudi’, ‘Lira’, ‘Soldi’ and ‘Denari’ (1 Scudo=7 lire, 1 Lira = 20  soldi, 1 soldo = 12  denari). At the time, the measurements used for dry and liquid goods were, respectively, ‘il moggio’ and ‘la staia’: ‘1 moggio’ corresponded to 24 staia (abbriavated as ‘st.^a’) and 1 staia = 4, quarti = 24.362 litres = 22.249 kgs. Wine was measured in barrels. 1 barrel = 16 flasks and 33.428 litres.

11. It is important to remember that we found another account titled to the agent, namely the ‘Pecchioli Costantino's Farm Stables Account’.