ABSTRACT
This chapter examines the artefacts that are available and the different types of case study that have been constructed from archival sources. It outlines all the missing areas and shows that the agricultural accounting history has opportunities to become a more comprehensive body of work. Historical case studies exist in which the account books, probate books, memoranda and diaries are simply presented together with a historical background as context for their creation. Several critical historical case studies have been written about management accounting schemes in Britain, the US and Italy. The attempt, encapsulated in a book entitled Accounting and Planning for Farm Management, also known as 'The Blue Book' is explored by Jack and interpreted using concepts of future time based on the work of the sociologist Barbara Adam. Bryer provides an overview of the agricultural treatises and records available in his analysis of the transition from feudal to capitalist mentalities in nineteenth-century British agriculture.
