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During the 1840s, a coalition of agricultural chemists and improving agriculturists came to promote plant, animal and soil analyses as a way of identifying monetary value in the material transactions of the farm. They were motivated in part by the broadening practice of accounting with the land, a modification of existing accounting practices, through which some farmers came to treat their relationship with the fields and animals of the farm landscape as a series of transactions between debtors and creditors. New forms of chemical analysis added a further dimension to this accounting, casting the growth of soil, animals, and plants and the exchange of materials between them as a series of transactions, and linking value in nutriment to value in money. Interactions between forms of food and monetary value on the nineteenth-century farm, as well as new forms of work that this interaction created, grew into a system of natural accounting. This system of valuation, emerging not from state power but from local engagement with individual farms and individual markets, continues to shape the industrial farm landscape.
Emily Pawley (Sat,) studied this question.