From the accounts of Philosophie rurale to the physiocratic Tableau: François Quesnay as a precursor of national accounting

Abstract

Quesnay’s Tableau, as it appears in Philosophie rurale, is an understandable, robust and innovative construction despite detail errors. It provides a precise representation of the economic circuit. The accounts of chapter VII of Philosophie rurale are introduced and we explain how Quesnay’s Tableau comes from these accounts. The transposition of the accounts of chapter VII and of the Tableau into two input-output tables shows the balance of resources and uses. In order to shed light on the progress of exchanges along the year, the Tableau is also transposed into three double-entry accountings (proprietors, farmers and artisans).